A st'uDy lisT THE COST OF PRODUciisTa MilK:. 



29 



The amount of the charges for miscellaneous items and overhead 

 varies with the size, type of the business, and efficiency of the man- 

 agement. 



In view of the fact that the assumption frequently has been made 

 that the value of manure and calf wiU offset the costs other than 

 feed, it is of interest to note the relation of these credits to the total 

 cost of keeping a cow on the four farms. This relationship is shown 

 in figure 3, page 15, data for which are taken from Tables I and IX. 

 On these farms the credits for these items do not equal the cost items 

 other than feed and labor combined and range from 25 to 29 per cent 

 of items other than feed. 



RELATION OF INDIVIDUAL COW TO COST OF PRODUCTION. 



In the previous paragraphs the discussion of the data has related 

 to the dairy herd as a unit. By referring to Tables XI and XII, it 

 may be seen that each of the four farms shows a net profit per cow 

 on this basis. The data from each of these farms were also obtained 

 in sufficient detail to permit a study of the individual cows in rela- 

 tion to profitableness of production. Table XIV shows the relation 

 of milk production and the cost per cow to the cost per 100 pounds 

 of milk, based on data from 443 complete yearly records on four 

 farms. The records were divided into production groups on the 

 basis of even thousands of pounds per cow, beginning with those pro- 

 ducing 3,000 pounds and less and ending with those having a pro- 

 duction of over 8,000 pounds. The average production of 16 cows 

 in the fu-st group was 2,349 pounds, costing $83.90, of which $43.93 

 was for feed. The average production of 111 cows in the 5,001 to 

 6,000-pound group was 5,450 pounds, costing $114.42, of which 

 $59.91 was for feed. The average production of 36 cows in the 8,000 

 group and over was 9,049 pounds, costing $153.65, of which $80.45 

 was for feed. 



Table XIV. — Relation of milk production and the cost per cow to the cost per 100 pounds 

 of milk, based on data from 443 complete yearly records on four farms} 



Basis of classification. 



Number 

 of cows. 



Produc- 

 tion. 



Average per cow per 

 year. 



Feed 

 cost. 



Otlier 

 cost. 



Total 

 cost. 



Average per 100 

 pounds of milk. 



Feed 

 cost. 



Total 

 cost. 



Production of milk per cow: 



3.000 pounds and under.. 



3.001 to 4,000 



4,001 to 6,000 



5,001 to 6,000 



6,001 to 7,000 



7,001 to 8,000 



Over 8,000 



16 

 33 

 78 

 111 

 109 

 60 

 36 



Pounds. 

 2,349 

 3,648 

 4, 596. 1 

 5, 450 

 6,445 

 7,513.5 

 9,049 



S43. 93 

 49.47 

 55.00 

 59.91 

 62.85 

 70.38 

 80.45 



S39. 97 

 45.01 

 60.04 

 54.51 

 67.18 

 64.04 

 73.20 



S83.90 

 94.48 

 105. 04 

 114.42 

 120. 03 

 134.42 

 153. 65 



$1.87 



1.36 



1.20 



1.10 



.93 



.94 



$3.57 

 2.59 

 2.29 

 2.10 

 1.86 

 1.79 

 1.70 



1 The cost for individual cows on each farm was determined as follows: The item of feed was obtained from 

 indiNadual records; the items of labor, use of buildings, use of equipment, use of bull, and miscellaneous 

 items for each year were divided pro rata on the basis of numbers; the items of interest and depreciation 

 were obtained for individuals from inventory valuations; the item of overhead expenses was distributed 

 on the basis of total cost for labor and materials the same as explained on p. 14. 



