11 



The p. 1 10,1 oorerad ii Kn-jland and Wales, 1st October, 1919, to 30th September, 19'20; 

 Scotland. 1st November, I'.H'.i. to :Ust October, 1920. 



li will In-, se<>n thai the cost for the whole \> MI- varies between 30"28rf. per gallon, and 18"23d. 

 I'd gallon, and that the jjreat majority of the groups allow a nearly uniform cost about midway 

 between tin- two extremes In Group 7 where the highest cost is recorded, the average yield is 

 only 1'37 gallons for the whole herd, a* compared with an average for England and Wales of 

 1 .")'. gallons. 



In (iroup A in Scotland where the cost is lowest, although the yield is below the average, 

 the feeding costs throughout tin- winter were very low. In this Group the herds are larger than 

 the average and the liu'thinl of feeding vva> apparent Iv very economical. 



XVI. OTHER DAIRY STOCK. 



It was pointed out in the Committee's Interim Report (Paragraph IV., Page 6), that it has 

 not been considered practicable to show the transactions relating to other dairy stock separately 

 in this investigation though the cost of their foods had been recorded. 



The reason for this is that it is exceedingly difficult in practice to keep a separate note of the 

 labour, overhead expenses, manurial values, and other items affecting the other dairy stock, and 

 rather than make an arbitrary apportionment of these charges the Committee included all expenses 

 relating to other dairy stock in the cost of milk production and credited their appreciation in 

 value on the other hand. 



It is interesting to note the ultimate effect over the whole year of this method of treating 

 the other dairy stock. The following Table shows the effect of the other dairy stock transactions 

 on the cost of milk but it must be remembered that the cost of labour, establishment charges, &c., 

 and the credit for manurial values are not included in the figures. 



The effect on the cost of production for the whole year was : 



XVII. GENERAL. 



It will be noticed that m arriving at the total year's wc-t . the results of 1G5 farms are com- 

 bined vv ith the results of 144, 31 farms having been coated for the \\ inter period onh , while 10 new 

 farms costed for the summer period only. One hundred and thirty four larms then-lore remained 

 constant throughout the \.-ar. 



For the sake of continuity, however, the Committee have dealt with the results of the whole 

 165 when combining the figures, as the effect of this on the all year round cost is very slight. 



