MILK SURVEY OF THE CITY OF ROCHESTER 143 



is to be noted that the saving would amount to .00175 per quart, and an 

 annual saving of $332,735.08 for labor. This would result from the sub- 

 stitution of a centralized system working under such business conditions 

 as already exist in the milk industry. 



This Survey presents this figure not as a matter of guess work; but 

 as a figure which has been arrived at from close study, and comparison 

 with the conditions actually existing in the milk industry to-day, which 

 can be imitated by the milk industry of the City of Rochester. 



EXPENSES EXCLUSIVE OF LABOR 



In attempting to secure a statement of the plant or factory charges, 

 it was found impossible to secure exact figures through the work of the 

 inspectors since these charges, for the main part, consisted of supplies, 

 articles purchased, such fixed charges as taxes, interest, insurance, etc. 

 Among the principal articles purchased were included glass* bottles, milk 

 cans, horse feed, coal, etc. For these items the main dependence was 

 placed on bookkeepers or cost accountants. 



An expert firm of cost accountants was employed who secured figures 

 from four of the large milk dealers of the city whose books were kept 

 in a manner which made these figures sufficiently reliable to justify 

 a report. These figures have been assembled together and averaged in 

 order to secure a statement of factory .charges which would fairly repre^ 

 sent the average of all of these four large companies. They have been 

 divided into figures for the retail business and for the wholesale business. 

 These averages are presented in Table No. 72. 



