Excerpts from the report: These are findings of a study that originated with requests by members of the Michigan apple-packing industry for information on cost-volume relationships in apple packing. Many small volume apple packers must decide whether they are going to continue operating at their present scale, expand their operations, sell their apples field-run, or combine operations with other packers. This study provides information for apple packers to use in planning future plant operations. The principal objective of the study was to determine the cost-volume relationships in synthetically constructed apple-packing plants operating under conditions representative of those found in Michigan. Intermediate objectives included the determination of least-cost packing methods and labor requirements for the jobs in apple-packing plants. The economic-engineering method of cost analysis was used in this study. Labor utilization and equipment data for the analysis were obtained from observations taken in 14 Michigan apple-packing plants.