ILLUSTRATION 70 

 COMPARATIVE ANALYSIS OF SWINE ACCOUNT 



Item 

 No. 



For Year Ended Feb. 28th 



1917 



1918 



1919 



Cost 



Feed $81.00 



Man Labor 10. 10 



Horse Labor 60 



Building Expense 3 .00 



Rent or interest on hog lot 4 .00 



Equipment Expense .60 



General Expense .70 



(1) Total cost of maintenance $100 .00 



(2) Add Inventory at beginning of year . 400 . 00 



(3) Cost of all swine handled during the 



year .$500.00 



(4) Deduct: Swine lost by death during 



the year 200.00 



(5) Cost of swine available for sale or 



use during the year $300 . 00 



(6) Deduct Inventory at close of year ... 1 50 . 00 



(7) Cost of swine sold and used during 



the year $150.00 



Income 



(8) Swine sold $140.00 



(9) Swine used by household xx . xx 



(10) Total Income $140.00 



Summary 



(11) Total income from swine for year. . $140.00 



(12) Total cost of swine sold and used 



during the year (Item 7) 150.00 



(13) Net Gain in ordinary swine opera- 



tions for year -$10.00 



(14) Cost per cwt. of swine handled $10.10 



(15) Cost per cwt. of swine sold and used . 10.30 



(16) Per cent of total cost of maintenance 



made up of feed cost 81 



368 



