COST OF REARING A DAIRY COW. 



69 



Other Costs. 

 Because of our method of raising the calves (a few each year), it was not 

 possible to get at the other items entering into the total cost of the two- 

 year-old heifers. Trueman makes an estimate, while Bennett and Cooper 

 are able to present exact data, of which the following is a summary: — 



Cost (Other than Food) of Two-year-old Heifer. 



Labor, .... 

 Interest on value of heifer, 

 Interest on buildings, 

 Interest on equipment. 

 Bedding, .... 

 General expense. 



The man labor was charged on the Brigham farm at 12 cents, and the 

 horse labor at 10 cents, an hour; interest on the value of the heifer during 

 the first and second years at 5 per cent., interest and depreciation on 

 the barn at 8 per cent., interest and depreciation on equipment, such as 

 steam boilers for heating milk, feeding pails, cans and tlie like, 20 per 

 cent. The term "general expense," as used by Bennett and Cooper, was 

 meant to include a general overhead expense of the entire farm business, 

 which on the Brigham farm was 5 per cent, of the located expense. The 

 manure from the calf for the two years was assumed to be worth $8 on 

 the Bennett farm and $5 by Trueman. The former assumes, therefore, 

 that the cost of labor is offset by the value of the manure. It would seem 

 to the writer that the labor cost, and probably the interest and deprecia- 

 tion on buildings, would be somewhat greater in Massachusetts than is 

 allowed in Wisconsin. 



Initial Value of Heifer. 



The Brigham farm considered the initial value of its pure-bred heifer 

 calves to be $7. In our own case we should think that $4 would be near 

 the average value of grade dairy heifers when dropped. Putting the 

 figures available together, we have the following: — 



