PRODUCING MILK IN WESTERN WASHINGTON. 



15 



To obtain the depreciation on cattle the value of every cow that 

 entered the herd during the year was added to the herd inventory at 

 the beginning of the year ; from this result was subtracted the total 

 value of the cows at the end of the year plus the prices received for 

 cows sold during that year. 



A depreciation of 4.4 per cent of the capital value of the cattle is 

 shown. This figure would have been considerably higher had it not 

 been for the large number of cows sold the last year for dairy pur- 

 poses for which the dairymen received a very good price. 



Taxes chargeable to the dairy were taken from the county auditor's 

 tax books, and insurance was taken from insurance receipts. 



Such items as veterinary fees, medicines, disinfectants, and cow- 

 testing-association dues amounted to $1.45 per cow per year. 



PER CENT COMPARISON OF FACTORS INVOLVED IN MILK 



PRODUCTION. 



How did the cost of producing milk in winter compare with the 

 cost in summer? What items were chiefly responsible for the wide 

 variation in the seasons? These questions are answered in the fol- 

 lowing" table : 



Table 8.- 



-Per cent of the total costs represented by feed, labor, and other costs, 

 by seasons. 



Item. 



Winter. 



Summer. 



Entire 

 year. 



Feed and bedding cos^ 



Pasture 



Feed, bedding, and pasture cost 



Labor cost .' '. 



Other costs, except herd inventory variation 



To^al cost, except herd inventory variation 

 Depreciation oh herd . .'. .' 



Total cost of production 



Per cent. 

 36.6 



Per cent. 

 7.3 

 11.6 



Per cent. 

 43.9 

 12.5 



37.5 

 11.4 



8.7 



18.9 

 12.1 



56.4 

 23.5 

 17.6 



57.6 

 1.2 



39.9 

 1.3 



97.5 

 2.5 



41.2 



100.0 



The first two columns show that the wide variation between th^ 

 winter and the summer costs was due largely to the difference in the 

 cost of feed and pasture. The combined feed, bedding, and pasture 

 cost in winter was 37.5 per cent of the yearly costs, while the cost of 

 these items in summer was 18.9 per cent. The fact that the labor 

 cost in winter was 11.4 per cent and in summer 12.1 per cent shows 

 there was a difference of only 0.7 per cent in this ft em for the two 

 seasons. 



The high prices received for cows sold during the year reduced the 

 depreciation charge, and this item is reported separately, so its effect 

 on the total cost can be seen. 



The cost of producing milk in winter was 58.8 per cent of the yearly 

 cost, while the summer cost was 41.2 per cent of it. 



