63 



county board withdrew $5,474.90, reappropriating $5,751.39. This 

 report is made out so as to end in the middle of the school's fiscal year 

 and it is probable that the balances do not mean much at such a time. 

 The total receipts for the year were $68,696.82. 



Expenditures analysis 



Total expenditures for the year 1914-15 were $52,590.02. Of 

 this capital expenditures, furniture, equipment, etc., cost $3,956.16. 

 Operation expenditures, $48,633,86, were divided as follows: admin- 

 istration, $5,941 .93; instruction salaries, $15,372.46; labor, $13,- 

 606.93; supplies, fuel, etc., $12,364.15; other, $1,348.39. The 

 balance remaining was $16,106.80. According to the superintendent's 

 report of December 31, 1915, the amount on hand at the end of the 

 year was $122.55. 



Administration takes 1 2 per cent of the total operating cost. 



Instruction salaries take 32 per cent of the total operating cost. 



Labor takes 28 per cent of the total operating cost. 



Supplies take 25 per cent of the total operating cost. 



Other takes 3 per cent of the total operating cost. 



These percentages and figures are surprising. Only 32 pet cent of 

 the total operating expense goes into teaching salaries. Only a slightly 

 smaller percentage goes for labor. Supplies cost 25 per cent. That 

 the salary proportion would be smaller in an agricultural school than in 

 an ordinary secondary school is to be expected. The labor item would 

 be expected to be high, also. But whether the difference should be so 

 large is another matter. If farming were done on a large scale, as sug- 

 gested in the preceding chapter, this proportion might be justifiable, for 

 then more of the labor would actually be teaching. The reasons for the 

 relatively small proportion for instructional salaries and the relatively 

 large proportion for labor and supplies will be found in the cost of the 

 upkeep of the too extensive plant, in the amount of hired labor, and in 

 the completeness of the supplies purchased. 



Extension 



The cost of extension has already been approximately worked out in 

 the chapter on extension (Chapter XI) . No separate account is kept for 

 this item. The estimated cost of $8,105-64 is distributed among the 

 various other items both in the report to the state and in the report of the 

 superintendent to the board. As soon as possible extension costs should 

 be separated from other costs. 



Per capita costs 



An accepted basis for calculating per capita cost has not as yet been 

 anywhere worked out. Whenever such costs are given they must be ac- 



