COST ACCOUNTING , 327 



1630 bn. There was estimated to be 40 tons of straw at $6 a ton. 



Aug. 15. Paid $68 expenses for threshing. 



Oct. 10. Used 10 acres of corn from field No. 1 in silage. The 

 yield was estimated by test at 40 bushels per acre, and the market 

 price was $1.40 a bushel. Eighty-five tons of silage were produced. 



Oct. 10. Paid $22 for engine hire and coal in filling silo. 



Oct. 15. Took a second crop of clover hay from field No. 3b, 

 estimated at 35 tons. 



Dec. 4. Corn husking resulted in the following memorandum 

 report being submitted for entry: The remaining 10 acres of 

 field No. 1 yielded 400 bushels. The 40 acres of field No. 4 

 yielded 2000 bushels. 



Feb. 28, 1918. Other transactions of the year, ordinarily en- 

 tered from time to time as they arise, but summarized here for 

 the purpose of reducing details to a minimum, resulted- in the 

 following aggregates: 



Sold 5420 Ibs. .(27) of hogs at an average price of $13.50 per 

 cwt. for cash. 



Sold 26,000 pounds of milk to the creamery, receiving $520 

 in cash. 



Sold 170 bushels of wheat for $382.50. 



Sold 250 f bushels of oats for $150 cash. 



Sold 2000 bushels of corn for $4000 cash. 



Paid $125 for baling 100 tons of hay from stacks and field; 

 also paid $90 for baling 100 tons of straw. 



Sold 100 tons of baled hay, clover and timothy, at an average 

 price of $15 a ton cash. 



Sold 100 tons of baled straw for $590 cash. 



The household was charged with the following commodities: 

 eggs produced, 325 dozen, at a total value of $81 ; milk consumed, 

 2000 Ibs., at a total value of $38; poultry consumed $12; pigs 

 butchered $35. 



Sales of eggs for cash during the year amounted to $65.25, 

 being for 225 dozen. 



The household received $50 from the sale of fruit and vege- 

 tables during the year. 



Paid $20 for equipment repairs, oil, etc. 



Sundry expenses paid for horses amounted to $35. 



