PRIMARY RESULTS 



91 



distribution of the grazing cost can be effected. On the 

 three farms under consideration, though widely separated, 

 it was found that the cost of grazing varied hardly at all. 



TABLED XXIV Analysts of the Cost offering- 1917/18 



4. ANIMAL PRODUCTS 

 (a) Meat 



The custom prevailing almost universally of selling fat 

 stock without any attempt being made to ascertain the 

 weight of the animals changing hands has made it impossible 

 to give figures illustrating the cost of production of beef, of 

 mutton, or of pork. No doubt the value of the weigh- 

 bridge to the parties concerned will come to be realized 

 by them as time goes by, and .jmtil its use becomes general 

 the means for controlling extravagance in meat production 

 will always be wanting. 



Given the weight of the finished product, the determina- 

 tion of cost should be a simple matter. The cost of the 

 stock, whether bought or bred, forms the starting-point of 

 the calculation ; and to this is added all labour for feeding 

 and attendance, all purchased foods at their purchase price, 

 all home-grown foods and grazing at the cost of production in 

 each case, and the due proportion of the overhead charges. 

 From the gross cost thus arrived at is deducted the value of 



