COST ACCOUNTING 321 



Paid $1350 to redeem the two notes held by landlord. 



The Household was charged with the following commodities: 

 eggs produced, 310 dozen, at an average farm value of 25 cents 

 a dozen; milk consumed, 3000 Ibs., at $1.60 per cwt.; poultry 

 consumed, $16; pigs butchered, $55. 



Sales of eggs for cash during the year amounted to $49.30, 

 being 170 dozen at an average price of 29c a dozen. 



The household received $55 from the sale of fruit and vege- 

 tables during the year. 



Paid cash for new equipment during the year, $20. 



Paid $30 for equipment repairs, oil, etc. 



Sundry expenses paid for horses amounted to $45. 



Sold two colts for $280 cash. 



Paid $25 for various expenses in connection with cattle. 



Received $35 from sale of poultry during the year. 



Commission for selling silos, amounting to $120, was received 

 in cash. 



Paid $15 for special poultry feed. 



Paid $25 for extra labor during the year. 



Paid $405 for household supplies, furnishings, clothing and 

 incidentals. 



General Expenses paid in cash amounted to $32. 



Paid $550 for regular labor during the year. 



The household supplied the hired help with board and lodging 

 valued at $370. 



Manure hauled to field No. 5 was valued at $20, of which $14 

 is to be credited to horses and $6 to cattle. 



An old straw stack was spread over field No. 1, value $20, 

 estimated at ten tons. 



Sold two calves for $46 cash. 



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

 the year. The time spent by his wife in caring for poultry was 

 valued at $45. 



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

 which was $1 a bushel. 



Straw used for bedding was valued at $34.50, being 3^2 tons 

 for cattle and 8 tons for horses, each calculated at $3 a ton. 



The feed record for the year showed the following values, to 



