108 



Produce consumed in fatting the above sheep. 

 519 bushels turnips at 10 cents per bushel, . . 51 90 

 151 " of corn at 75 " " . . 113 25 



Hay at 2J lbs. per day each, 33,362 lbs. 



Tons 16, 1,362 lbs. at $8 per 2,000 lbs. . . 133 44 



$841 59 

 Cash received for above sheep, . . . . 913 75 



Net balance in favor of the sheep, . . . $72 16 



Note. The amount of hay charged as above was matter 

 of estimate rather than of measurement. Twenty of the above 

 flock, put by themselves and fed as fully as possible, consumed 

 in three days, 150 lbs. ; and in the succeeding four days 155 

 lbs. or 305 lbs in seven days=2 5-28 lbs. each per day. On a 

 previous trial of this kind of a flock of sheep of a smaller av- 

 erage size, the consumption of hay was equal t© 1 48-100 each 

 per day. Amend the account then by allowing 2 lbs. each per 

 day. 



From 33,362 lbs. deduct 1-5=26,690 lbs. cost 106 76 



Now 133 44 106 76=26 68 cents, . . 26 86 



Call the interest and risk 7 per cent, instead of 10 per 



cent. $13 25 9 27=3 98 . . , . 3 98 



Estimate the turnips at 8 cents instead of 10 cents, 



$51 90 41 52=10 38 10 38 



Amount of difference in charges in favor of sheep, 41 04 



Add former balance in their favor, . . . 72 16 



Balance in favor of the sheep, $113 20 



The above sheep, when put up, were in good condition and 

 of a large size taken as a whole. The price at which they 



