98 



PRIMARY RESULTS 





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left the refrigerator, and 

 all expenses subsequent to 

 this stage were treated as 

 distribution costs. 



' Manual labour ' includes 

 all work on handling the 

 trade, from the dairy up to 

 the consumers' doors, the 

 roundsmen being paid by 

 commission on sales, and 

 other labour in the usual 

 way. ' Clerical labour ' re- 

 presents the time of clerks 

 engaged on keeping cus- 

 tomers' accounts. The 

 column for ' Horses ' gives 

 the cost of the milk-float 

 ponies, and ' Rent ' is an 

 apportionment of the total 

 rent on that part of the 

 premises used for the retail 

 trade. ' Sundry purchases, 

 depreciation, and general 

 expenses, &c.', include the 

 purchase of dairy requisites 

 of every kind, the repair arid 

 replacement of utensils and 

 depreciation on them, and 

 the establishment charges. 

 It should be noted that the 

 milk distributed includes a 

 large quantity purchased in 

 addition to that which is 

 produced on the farm, but 

 the account deals only with 

 the handling of this milk, 

 the consideration paid for it 

 having been eliminated for 

 the present purpose. 



