402 STATE BOARD OF AGRICULTURE. 



COST ITEMS. 



1. Feeds: 



• All feeds grown on the farm and fed to dairy cattle were charged in 

 at their market value at the farmer's barn. When grinding was done, 

 the cost was added to the price of the feeds. All purchased feeds were 

 charged in at their actual cost. Cartage of all feeds was figured in 

 terms of man and horse hours and was credited to labor. 



(a) Concentrates. 



This item included all the home-grown grains and commercial feeds 

 fed the dairy herd. 



(b) Roughages. 



All the coarse feeds such as hay, fodder, silage, and green feeds, 

 (green corn, green alfalfa, green peas and oats, roots, etc.) come under 

 this item. 



(c) Pasture. 



To determine the cost of pasture with any degree of accuracy is a 

 dillieult task and one that requires close attention. The method used 

 was to capitalize all permanent pasture and allow 5% interest on 

 investment and 1% for taxes, plus the fence upkeep. The average 

 value of the pasture lands for the two territories studied was f53.0(J per 

 acre. The value of all otlier pasture, obtained from meadows, etc., was 

 b[fsed as nearly as possible on feed consumed, and was either charged in 

 at a weekly rate or on a tonnage ba.sis. 



(d) Bedding. 



A record was kept of all bedding used outside of what refuse passed 

 through the mangers. Straw was used on all the farms, and the value 

 placed at what it was worth at the barn. 



2. Labor: 



(a) Man Labor. 



This includes all the time spent in caring for the dairy herd, and is 

 divided under the following headings: Production Labor, Handling 

 Milk and Miscellaneous Labor. These items have been divided into two 

 classes: (1) Labor performed by owner or operator, and (2) Labor 

 performed by hired help. Such labor as has been performed by the 

 family other than the owner or operator has been classified in with 

 the hired help. However, there was a very small amount of this class 

 of labor. The rate of pay for hired help was that actually paid on the 

 several farms. The owner or operator is a more competent laborer as 

 a rule and, therefore, is allowed a somewhat higher wage than that 

 paid the hired help. 



(b) Horse Labor. 



Horse labor is divided into two classes, hauling feeds and incidental 

 labor. Hauling milk is another big item, part of which should come 

 under horse laborj but due to the fact that nearly all the milk was 



