COMPLETE SET OF COST ACCOUNTS 

 6. CATTLE 1911 (Continued) 



Dec. 1 

 31 



100 Ib. corn meal taken by hired-man 

 on a/c 14 



Manure for the year 2, 9, 19, 24 



Inventory : 

 Grade cows, 1, $70 ; 2, $65 ; 4, $55 ; 



8, $50 ; 9, $50 



Grade heifers, 10, $35; 11, $30; 

 12, $25 ; 13, $15 ; 14, $20 ; 15, $20 

 4 veal calves, $45 

 Pure-bred cows, 3, $150 ; 5, $125 

 Pure-bred heifers, 6, $125; 7, $125 ; 



16, $60 

 Pure-bred bull, $50 



3 tons straw, $16 ; 14 tons alfalfa, $280 ; 

 11 tons mixed hay, $165 ; 1 ton stalks, 

 $8 ; 17,800 Ib. mixed feed, $283 



Loss 



The total value manure of cattle, 

 hens, and horses is credited to the 

 animals and charged to alfalfa, hay, 

 and orchard. 



The loss on cows was due to the 

 number of young stock kept, and un- 

 usually high price of feed. Grade 

 heifers do not pay for raising on such 

 expensive feed. 



1 

 70 



1115 



752 



60 



2622 

 20J 



2824 



88 

 92 



80 



2o 



