MARKET MILK IE" VERMONT. 



11 



Table 9. — Human la 7 )or required for producing, handling, and hauling 100 

 pounds of milk to the shipping platform. 



Kind of work. 



Winter. 



Average of 2 



Summer. 



Average of 2 



1916-17 



1917-18 



winters. 



1917 



1918 



summers. 



Production 



Hauling.. 



Hours. 



2.2 



.2 



.3 



Per 

 cent. 

 81.0 

 6.8 

 12.2 



Hours. 



2.1 



.2 



.4 



Per 

 cent. 

 78.7 

 8.2 

 13.1 



Hours. 



2.2 



.2 



.3 



Per 

 cent. 

 79.9 

 7.4 

 12.7 



Hours. 



1.5 



.2 



.2 



Per 

 cent. 

 77.8 

 8.9 

 13.3 



Hours. 



1.6 



.2 



.3 



Per 

 cent. 

 77.3 

 10.0 

 12.7 



Hours. 



1.6 



.2 



.2 



Per 



cent. 

 77.6 

 9.4 

 13.0 



Total 



2.7 



100.0 



2.7 



100.0 



2.7 



100.0 



1.9 



100.0 



2.1 



100.0 



2.0 



100.0 



OTHER COSTS. 



The " other costs " charged against the production of milk did not 

 include the interest, taxes, and similar items against the entire farm- 

 ing enterprise, but covered only the dairy's share of the buildings and 

 equipment. 



BUILDINGS. 



Interest was figured at the customary rate of 5 per cent on im- 

 proved real estate on the inventory value taken at the beginning of 

 the year. The annual depreciation charge was obtained by dividing 

 the first inventory by the number of years it was estimated the build- 

 ings would remain in a usable condition. The annual cost of paint- 

 ing and repairs was computed. Slate roofs, because of their long 

 life and durability, made the depreciation lower on many of the 

 buildings. Taxes and insurance premiums were obtained by examin- 

 ing the individual tax records and insurance premium receipts. An- 

 nual repairs were included in the general charge against the buildings. 

 The expense for buildings charged against the dairy was in propor- 

 tion to the space used for it. The total amount of these charges 

 amounted to 9.5 per cent of the inventory value of the portion of the 

 buildings used by the herd. 



EQUIPMENT. 



An inventory was taken at the beginning and end of each year. 

 Six per cent interest was charged on the first inventory value. The 

 difference between the first inventory plus equipment purchased and 

 the inventory taken at the end of the year plus equipment sold con- 

 stituted the depreciation. A record of all repairs on equipment was 

 kept by the dairyman and given to the field agent each month. The 

 total of these charges amounted to 26.3 per cent of the inventory 

 value of the equipment. Miscellaneous supplies, such as strainer 

 cloths, washing powder, brushes, gasoline, and oil for running ma- 

 chines, amounted to 70 cents per cow per year. 



