This microcomputer program is designed to analyze operating costs for six sizes of beef packing and fabricating plants for five levels of operating output. The program tabulates total costs as well as costs by each of 20 operating stages and by accounts and subaccounts. PACKER90 is programmed for and is run from BASICA (or other compatible BASIC interpreter). PACKER can be used with a single 360K disk drive, but a fixed drive is preferable.