852,547.03 represented 57.7% of total costs. Palm
fruits were the most important cost factors in palm
oil processing, accounting for about 56.1%.
However, the gross return was N1, 911,700 while a
net return and return per naira from the enterprise
were N434, 504.84 and 29.4% respectively implying
that on every naira invested, a profit of 29 kobo was
realised.