CHAPTER XXIX 



Cheese-Factory Management 



STATEMENT FOR PATRONS 



Whenever a dividend is made, each patron should 

 receive with the dividend a statement containing all 

 necessary items, which will enable each patron to 

 calculate the dividend and satisfy himself that no 

 errors have been made. It is convenient to use a 

 printed blank form for making such statements to 

 patrons. The form given below is suggested as cov- 

 ering all important points, but one much simpler may 

 usually answer the purpose. It is also highly de- 

 sirable that a general statement be issued at the close 

 of the season, giving a summary of the whole season's 

 work. 



Statement of Cheese- 

 Factory. 



1. Name of patron 



2. Statement for month of (or whatever the period of time is) 19.... 



3. Sales include dates from to 



4. Number of pounds of cheese in sale (or sales) 



5. Number of pounds of milk represented in sale (or sales) 



6. Amount of money received $ 



7. Price received per pound for cheese (at each sale, and average if more 



than one) cents 



8. Expenses deducted $ 



9. Balance for dividends $ 



10. Net value of one pound of milk (weight-of-milk basis) cents 



11. Number of pounds of milk delivered by you 



12. Value of milk delivered by you $ 



13. Total number of pounds of milk-fat represented in sale (when fat' 



basis is used) 



14. Average percent of milk-fat in milk per cent 



15. Net value of one pound of milk-fat cents 



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