52 



This looks like a very good record, but in order to give a perfectly 

 fair and useful comparison the production of the school's cows should 

 be compared with the production of cows of like grade in the state. 

 Adding together the average production of cows of all kinds and com- 

 paring with the production of a high class herd merely shows what 

 everybody knows that high class herds produce more. It does not 

 show whether the standard of production for that particular herd is 

 high or low. 



The dairy barn is a large building and is clean and well kept. The 

 milk produced is certified milk. Most of the necessary feed is pro- 

 duced on the farm. A driveway leading to the hay loft is being 

 planned, the work to be done by the pupils as part of their work in car- 

 pentry and concrete. 



Costs 



The school office does not have in easily available form records 

 showing cost and returns of the farm and dairy. It has records, 

 which, if summarized and collected would show this. The farm fore- 

 man keeps a record of each field, including records showing amount of 

 time spent on each. If a man puts in one half-day on one field, an 

 hour doing teaming for the school, and an hour in dairy work, and the 

 rest of the day with the poultry, these records will show it. Costs are 

 distributed in the same way. Both costs and returns are divided be- 

 tween departments. But these facts are not collected at present. 

 Last December the bookkeeper's position was discontinued, and tho he 

 said that the farm produced a profit last year, his records cannot show 

 how much without a great amount of work collecting and analyzing 

 detail. For the purposes of this study the superintendent gave esti- 

 mates. 



The estimates of the superintendent are 

 Eeceipts 



Dairy and poultry produce $4 , 800 



Potatoes 1,260 



Berries and fruit 300 



Hay 300 



Miscellaneous 300 



$6,960 

 Expenses 



Farm foreman $960 



Men 1,500 



Herdsman 720 



Student helper 240 



Man 240 



Man 372 



Feed Dairy and poultry 1 ,200 



Other 500 



$5 , 732 



