CONTENTS. 



PAGE 



Foreword, ............ 1 



Introduction, ........... 2 



The problem 2 



Co-operative investigation, ......... 3 



Scope of the investigation, ......... 3 



Processing costs and delivery costs, ........ 8 



Difficulties in obtaining data, ......... 9 



Analysis of costs, ........... 10 



Investment, ............ 10 



Depreciation problems, ......... 10 



Maintenance, ........... 12 



Working capital, .......... 12 



Labor . 12 



Costs of processing and delivering summarized, . . . . .13 



Costs classified by size and kind of business, ...... 14 



Investment and size of business, ........ 15 



Percentage analysis of costs, ......... 20 



Comparative costs by localities, ........ 22 



Amherst v. Walpole, ......... 27 



Haverhill v. Pittsfield, 29 



Springfield v. Worcester, ......... 30 



The producer as a distributor, 39 



Cost of delivery of special milk, ........ 43 



Cost of collection and distribution of wholesale milk in cans, ... 43 



Motor truck delivery, ......... 44 



Cost of distribution of cream, ......... 45 



Significant facts of distribution, showing individual variations, ... 45 



Some obvious disadvantages of competitive distribution of milk, . . 50 



Suggestions for improving conditions, ....... 53 



Publication of this Document 



approved by the 

 Supervisor of Administration. 



