COST ACCOUNTING 313 



incidentals during the year, including insurance and taxes on 

 household property. 



Paid $40 for general expenses during the year, including in- 

 surance and taxes on farm property. 



Paid $580 cash for regular labor during the year. 



The household supplied the hired help with board and lodg- 

 ing valued at $390 during the year. 



The Household was charged during the year with the follow- 

 ing commodities: eggs produced, 300 dozen at an average farm 

 value of $0.24 a dozen; milk produced, 12,700 pounds at $1.50 

 a cwt. ; poultry consumed valued at $15, pigs butchered valued at 

 $50. (The garden cost is charged to the Household through the 

 labor records.) 



Practically all of the manure was hauled away from the 

 barnyard during the year. It was valued at $20. Of this amount 

 horses are to be credited with $14 and cattle with $6. It was 

 all applied to Field No. 3. 



Sales of eggs for cash during the year were $39.20, being 140 

 dozen at an average price of $0.28 a dozen. (The Household 

 was charged with all eggs gathered.) 



Sales of butter for cash amounted to $234, being 780 Ibs. at 

 $0.30. (The Household was charged with all milk produced.) 



Sold two calves for $58 cash. 



The household supplied 6500 pounds of skim milk for the 

 chickens, pigs and calves during the year, at 15c per cwt. as 

 follows: chickens, 500 Ibs.; pigs, 5000 Ibs.; and calves 1000 Ibs. 



The proprietor valued his services as a laborer at $600 for 

 the year. The time of his wife spent in caring for poultry is 

 estimated at $45. (This is not recorded in Labor record, hence 

 is charged now to Poultry account.) 



Sorted out 15 bushels of corn for seed, the market value of 

 which was $0.63 a bushel. 



The feed record for the year showed the following values to 

 be expressed as debits and credits: Debits to livestock: horses, 

 $490; cattle, $470; swine, $560; poultry, $28. Credits to crop 

 and feed accounts: Corn, 981 bu. at 62c, $608.22; oats, 450 bu. 

 at 42c, $189; barley, 15 bu. at 65e, $9.75; hay, 15 tons at $8.75, 

 $131.25; wheat, 50 bu. at 85c, $42.50; silage, 80 tons at $4, 



