

COST ACCOUNTING 



ILLUSTRATION 49 



FEED RECORD FOR YEAR ENDED FEB. 28, 1918 

 SHOWING CHARGES TO ANIMALS 



241 



Assuming that during the month of March the feed con- 

 sumed was as indicated below, the entries in the Feed 

 Record would be made as shown for the month of March in 

 Illustrations 49 and 50. By Horses: 25 bu. 1 corn at 58c. 

 ($14.50) ; 2,500 Ibs. hay at $16 ($20) ; 10 bu. oats at 40c. 

 ($4) . By Cattle : 10 bu. corn at 58c. ($5.80) ; 1,500 Ibs. hay 

 at $16 ($12) ; 120 pasture days at 5c. ($6). By Swine: 

 50 bu. corn at 58c. ($29) ; 40 pasture days at 5c. ($2). By 

 Poultry: 100 Ibs. mill feed at $1.30 ($1.30) ; 2 bu. wheat 

 at $1.10 ($2.20). By Sheep: 600 pasture days at 5c. ($30). 



Using the figures given above, the item $23.80 under 

 Cattle for March in Illustration 49 is obtained as follows: 



Corn $5.80 



Hay 12.00 



Pasture.. 6.00 



Total for March $23.80 



Fe,ed Conversion Table in the Appendix, Illustration 76, 



