CREAMERY CALCULATION. Ill 



1. The former method of paying for butter-fat has become 

 quite common. Nearly all the hand-separator or central plants 

 are paying for butter according to this method. Payments are 

 usually made every two weeks. Although this causes more 

 work, it is much more satisfactory to the patrons than to pay 

 only at the end of each month. 



In order to calculate dividends when paid at the end of 

 two weeks or at the end of each month, the first step is to 

 find how many pounds of butter-fat have been delivered by 

 each patron. If composite samples are taken, and these 

 tested for fat at intervals of one week, which would make about 

 four tests during the month, and two during half a month, 

 the results of the several tests may be added, and the sum 

 divided by the number of samples tested. This may give the 

 average test, but it must be borne in mind that this method 

 is also likely to give wrong results. Especially is this so 

 when cream is delivered which varies in quantity as well as 

 quality during the different parts of the month. 



If cream only is being received, it is a good plan to test 

 each patron's cream every day, as it is more or less difficult 

 to get absolutely accurate composite samples from creams of 

 different richness. Besides this, the patrons can get the test 

 as well as the weight of the cream of each previous day's de- 

 livery, and thus know how their account stands from day to 

 day. A little more labor is involved in doing this, but in the 

 long run it keeps the patrons better satisfied. 



2. If the price of butter-fat per pound is being based upon 

 the net income, as is the case in nearly all co-operative cream- 

 eries, and also in many proprietary creameries, the first step 

 is to find out how much butter-fat each patron delivered during 

 the specified time, two weeks or a month, whichever may 

 be the case. When this has been obtained, the total pounds 

 of fat delivered by all the patrons are found. From the gross 

 income the total expenses of running the creamery are sub- 

 tracted. The remainder represents the net income. This is 

 then divided by the total pounds of fat delivered to the cream- 



