METHODS OF CONDUCTING COST STUDIES. 33 



use the measuring unit in his feeding operations. For example, in 

 the feeding of horses a pan or measure is usually kept for the grain 

 fed, or so many ears of corn are fed per meal or per day. Cattle 

 are often fed by the scoop. Silage is usually fed by the basket or 

 cartload. Bundle corn is fed by the bundle. The route agent 

 determines the average weight per measure or per unit of feed, and 

 with this computes the amount consumed per head daily. 



For some classes of stock it is frequently possible to have a bulk 

 record of grain and roughage fed, and thus note is simply made of 

 the number of days required to consume the total amount of feed 

 that is set aside. In hog and beef cattle feeding this method is often 

 used to very good advantage. 



No attempt is made to determine feed weights daily, but the 

 farmer reports to the route agent in case the number of measuring 

 units is changed, so that the proper computation of the feed con- 

 sumed for the specific class of live stock may be made by the agent. 



An important feature of the work of keeping the feed record is 

 known as ''checking" the inventories, crop yields, and sales and 

 purchases against the amount consumed by the live stock. Checking 

 is particularly important in the case of the roughage feeds, for which 

 it is sometimes difficult to get an accurate measuring unit. It is 

 frequently necessary to make adjustments between the feeding 

 record and the yield record, particularly in the case of hay, corn 

 fodder, stover, and like feeds, inasmuch as it is usually impossible 

 to get yields accurately by weight. On some farms it is necessary 

 to keep a monthly adjustment feed sheet, on which the total feed 

 consumed since taking inventory is checked monthly with the 

 inventory and sales and purchases. 



The question of the price to be placed on the various kinds of farm 

 feeds is often confusing to the route agent. Farm feeds vary so 

 greatly in quality, and there are so many feeds for which there is not 

 a ready market quotation, that it is frequently difficult to be sure 

 that the proper price has been used. It is sometimes necessary for 

 the route agent to use his judgment as to the relative value of different 

 grades of hay, and of ear corn fed in fodder, based upon market quota- 

 tions of marketable hay and upon the yield of corn in the corn fodder. 

 It is the usual practice to require the route agent to send to the office 

 a monthly market report of the local prices on all feed and live-stock 

 products so that adjustments may be made later if necessary. Allow- 

 ance is always made for the cost of hauling, which is either added to 

 or deducted from the market price of feed according to whether the 

 feed is purchased or home grown. 



Figure 4 illustrates the form used by the route agents in reporting 

 the feed record to the office. Usually the rough notes of the number 



