26 BULLETIN" 858, TJ. S. DEPARTMENT OF AGRICULTURE. 



The average ton of manure, without bedding, produced by the 

 cows in the winter months contained: 



Pounds. 



Nitrogen 9.7 



Commercial phosphoric acid 3.1 



Potash 9. 



Since these amounts are based directly on the contents of the feed 

 consumed and bedding used, they are fairly representative of the 

 manure and bedding, and manure alone, from average dairy cows 

 handled for market-milk production. 



Table 14 summarizes the total costs represented by the feed, labor, 

 and overhead and other charges, and the credits represented by the 

 calves and manure: 



Table 14. 



-Proportion of total costs represented by feed, labor, and overhead and other 

 costs. 



Cost factors. 



Average 



of 2 

 winters. 



Average 



of 2 

 summers. 



Average 

 of 2 



years. 





Per cent. 

 59.6 



Per cent. 

 36.0 

 19.0 



Per cent. 

 49.4 





8 2 











59.6 

 19.1 

 20.1 



55.0 

 20.1 

 23.4 



57.6 





19 5 





21 6 









98.8 

 1.2 



98.5 

 1.5 



98.7 





1 3 









100.0 



100.0 



100 







Credits allowed for calves and manure: 



6.0 

 23.7 



8.0 

 4.8 



6.8 





15.5 









29.7 



12.8 



22.3 







The depreciation on the cows is reported separately from the over- 

 head and other costs because there was such a wide variation in the 

 figures representing this item for the two years. There was a depre- 

 ciation on cows during the first year, which increased the cost of 

 production approximately 6 per cent, but during the 'second year 

 the total cost was reduced by about 3 per cent on account of an 

 appreciation in their value, due in part to an increase in market 

 prices for cows. It will be noticed also that the labor cost amounted 

 to 19.1 and 20.1 per cent, respectively, for the winter and summer 

 periods, while the overhead and other costs, including depreciation 

 on cows, increased from 21.3 per cent in the winters to 24.9 per cent 

 in the summers. This difference, however, was not caused by a 

 variation in the overhead and other costs, but was a result of a 

 lower charge in the summer periods than in the winters for labor 

 and feed, including pasture, which were required to produce a certain 

 amount of milk. These percentages are necessarily changeable, since 



