30 



BULLETIN 858, U. S. DEPARTMENT OF AGRICULTURE. 



The ''overhead and other costs" are not shown by months. 

 Since they were prorated evenly over the months in each season, and 

 since there was no definite fluctuation in the production of milk by 

 months, these costs per 100 pounds would be approximately the 

 same throughout the season. Table 17 does not include cost of 

 feed and labor, but only the overhead and other costs which have 

 not been previously itemized. 



Table 17. — Capital invested and overhead and other charges against buildings, equipment, 



and herds. 



Item. 



Winters. 



Summers. 



Two years. 



Per cent of 



inventory 



value. 



Buildings: 



$53,305.06 



S53, 288 .96 



$53,297.01 



Per cent. 







Charges: 



1,332.64 

 1,105.77 



129 .79 

 91.22 



386 .71 



1,332.24 

 1,105.43 



129 .75 

 91.19 



386 .60 



2, 664 .88 



2, 211 .20 



259.54 



182.41 



773 .31 



5.0 





4.1 



Taxes 



.5 





.3 





1.5 









3,046.13 



3, 045 .21 



6, 091 .34 



11.4 







Equipment and supplies: 



10, 546 .18 



10,546.18 



10,546.18 









Charges: 



316 .39 



5.76 



1,002.88 



87.17 



49.45 



316 .39 



5.76 



1,002.88 



87.17 



49.45 



632 .78 



11.52 



2,005.76 



174 .34 



98.90 



6.0 



Taxes 



.1 

 19.0 





} 2.6 











1,461.65 



1,461.65 



2,923.30 



27.7 







Herds: 



62,975.00 



62,975.00 



62,975.00' 









Charges: 



1, 889 .25 



441 .75 



289 .76 

 97.18 



1,889.25 

 441 .75 

 289 .76 

 97.18 



3, 778 .50 

 883 .50 

 579 .52 

 194 .36 



6.0 





1.4 





.9 





.3 









2,717.94 



2,717.94 



5, 435 .88 



8.6 







Total overhead and other charges against build- 



7, 225 .72 



7, 224 .80 



14,450.52 



11.4 







SUMMARY. 



In the production of market milk in those dairies under observa- 

 tion the various cost and credit factors, except cost of management, 

 bore the following relation to the total cost of production: Feed and 

 pasture, 57.6 per cent; labor, 19.5 per cent; overhead and other costs, 

 22.9 per cent. The total cost was offset 22.3 per cent by calves and 

 manure. 



The unit requirements for keeping a cow one year were: Con- 

 centrates, 1.02 tons; dry roughage, 1.65 tons; silage and other suc- 

 culent roughage, 3.64 tons; hauling and grinding concentrates, 

 SI. 53; bedding, 0.36 ton; pasture, 1.36 acres; human labor, 164.5 



