294 IOWA DEPARTMENT OF AGRICULTURE 



The task lias been a rather difficult one owing to the fact that 

 very few milk producers keep books and are compelled to rely upon 

 memory for the cost of operating their dairies. A few dairymen, 

 however, do operate their establishments in a businesslike manner 

 and know the amount and cost of each item of expense and the 

 number of pounds of milk produced by each cow. It has been 

 from such dairies that I have been able to arrive at the cost of 

 producing milk. 



The yearly average of all types of dairies, data from which are 

 available, shows that in the production of 100 pounds of milk 

 (11.88 gallons) the following items, feed, labor, etc., are required: 



Grain, 44 pounds. Hay, 50 pounds. 



Silage, 188 pounds. Bedding, 39 pounds. 



Man hours, 2.42 hours. 



Clear Lake Creamery, Clear Lake, Iowa, 1st prize in landscape 

 beautifying contest. Prize by Pro'fessor M. Mortensen. 



In addition to the above, horse labor, interest, buildings, equip- 

 ment and miscellaneous costs. These items must be credited with 

 increase in stock, manure, and miscellaneous items. Investigation 

 shows that these credits just about offset the various additional 

 debits, leaving the above as representing cost of production, per 

 100 pounds. Using the above formula and knoAving the cost of 

 the feeds the producer chooses or is compelled to feed, it is pos- 

 sible to get at a figure very close to the average annual cost of 

 production of milk in any section of Iowa. The cost of produc- 

 tion during any one month has been estimated to be the follow- 

 ing percentages of the average annual cost based upon the above 

 formula. 



