Part VIII of a series of reports on the effects of packing-house equipment, plant layout, and work methods on efficiency and costs. These studies have been made co-operatively by the University of California Giunnini Foundation of Agricultural Economics and the United States Department of Agriculture under the authority of the Research and Marketing Act of 1946. A subsequent part in this serics will deal with the sampling system the second system used in California fruit-packing and processing houses to account to growers for products received. This part will also compare plant costs under the separate-lot and sampling systems to determine the particular method most economical under varying conditions