COST ACCOUNTING 295 



MAY 



Cattle, 35; hogs, 22; horses, 20; expense, 60; repairs, 9; poul- 

 try, 15; sheep, 30; corn, 105; hay, 40; household, 28. 



JUNE 



Cattle, 37; hogs, 20; horses, 21; expense, 47; repairs, 15; 

 poultry, 12; corn, 152; hay, 68; household, 16. 



JULY 



Cattle, 43; hogs, 18; horses, 18; expense, 23; repairs, 26; 

 poultry, 10; corn, 175; oats, 80 of which 50 hours were worked 

 by neighbors ; * household, 12. 



AUGUST 



Cattle, 47; hogs, 17; horses, 19; expense, 25; repairs, 18; 

 poultry, 7; corn, 27; oats, 165 of which 150 hours were worked 

 by neighbors ; l exchange labor, 120 ; household, 6. 



SEPTEMBER 



Cattle, 38; hogs, 16; horses, 22; expense, 68; repairs, 2; poul- 

 try, 6; oats, 14; exchange labor, 110; hay, 18; household, 10; 

 corn, 5. 



OCTOBER 



Cattle, 46; hogs, 31; horses, 23; expense, 20; repairs, 5; 

 poultry, 17; corn, 122; household, 35. 



NOVEMBER 



Cattle, 40; hogs, 12; horses, 11; expense, 16; repairs, 6; poul- 

 try, 17; corn, 188; household, 11. 



J The 50 and 150> hours worked by neighbors in^July and August 

 correspond to the 33 and 82 hours shown in parentheses in June and 

 July respectively of Illustration 47. They are to be treated in the 

 same way, resulting ultimately in a credit to Exchange Labor 

 account, 



