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MANAGEMENT OF DAIRY PLANTS 



such other expenses as labor, salt, ice, power, interest, insurance, 

 etc. 



FORM XVIH 



ICE CREAM MANUFACTURING REPORT SHOWING COST OF MATERIAL USED PER GALLON OF 

 ICE CREAM MANUFACTURED 



I. Cost of Labor. Some small creameries are so situated 

 that they need a helper during the summer season, but on ac- 

 count of lack of business there is less than a day's work for each 

 of the men. Such a creamery may during the summer season 

 manufacture ice cream for its town at practically no extra ex- 

 pense for labor. The amount of labor which is due to be paid 

 for the ice cream department should, however, be figured as 

 paid from there and the labor transferred to the ice cream 

 department should be credited to the butter department. 

 Some smaller ice cream plants find that labor is a big item. 

 Some figure the cost of labor for manufacturing as high as 10 

 cents per gallon of ice cream manufactured. 



i. The Wholesale Plant. The amount and cost of labor 

 required in a factory manufacturing 600 gallons of ice cream 

 daily may be estimated as follows: 



