The cost problem of the canner who is handling only one product is comparatively simple and even when two or more products are handled in the same factory at different seasons of the year, it is possible to establish accurate costs without much difficulty if due diligence is maintained in keeping the records of the different commodities distinctly separate. It is when a considerable number of different products are packed simultaneously in a variety of containers involving several grades that the problem of determining the actual costs becomes exceedingly complex. The National Canners\u27 Association has adopted a very workable system of cost accounting suitable for those Canners who handle only one product. They have also adopted a system for Canners handling more than one product which is applicable in many cases
