﻿42 



BULLETIN 1150, U. S. DEPARTMENT OF AGRICULTURE. 



The expenses are next divided item by item between the hogs and 

 the cattle. The freight and terminal expenses appear on the account 

 Mik's and the home expenses are assumed to be as follows: 



Managers commission : 



Holts. V.\. .'i.'C pounds, terminal weight, at 6 cents 100 pounds- $8. 00 

 Cattle, 5,280 pounds at 4 cents 2. 11 



$10. 11 



Insurance fund one-half of 1 per cent of gross sales value 7. G6 



Local car expense 3. 50 



State federation dues .50 



Total 21.77 



Also deduct membership fees $2 (Johnson $1, Peterson $1). 



The division of the expenses is shown in the following table. The 

 total expenses are shown in the first column, the amount chargeable 

 to hogs in the second column and to cattle in the third column. The 

 total expense for each species is then determined and the rate per 

 100 pounds calculated on the basis of the terminal weights. 12 



Expenses. 





Expenses. 



Total. 



Hogs. 



Cattle. 





$93.64 



7.74 



7.00 



.27 



18.00 



S67.42 



6.24 



6.25 



.20 



13.97 



$26.22 





1.50 



Feed 



.75 





.07 





4.03 









126. 65 



94.08 



32.57 









10.11 

 7.66 

 4.00 



8.00 

 6.08 

 2.88 



2.11 





1.58 





1. 12 









21.77 



16.96 



4.81 









148.42 



111.04 



37.38 











83.28 



70.8 









To facilitate the calculation of the expenses to be charged each 

 shipper, the rate for hogs was rounded down to 83 cents and for 

 cattle up to 71 cents. 



All data needed in prorating are now before us. A separate pro- 

 rating sheet is used for each kind of live stock, and after the ex- 

 penses have been transferred to the prorating sheets the calcula- 

 tions are carried out as explained in prorating shipment No. 111. 



Referring to the accompanying prorating sheets for shipment 

 No. 112, (See Figs. 13 and 14) it should be noted that in calcu- 

 lating the returns for the hogs, nothing appears on the prorating 

 sheet to indicate that one hog was dead and another crippled. As 

 these hogs were received in good condition they are to be paid for 

 at the price they would have brought undamaged and the difference 

 is to be charged to the insurance fund account. These animals are 

 therefore included with the undamaged animals in carrying out the 

 calculations. The amount of $25.75 appearing opposite " insurance 

 paid " under proof of settlement includes $18, the difference between 

 the $2 which the dead hog actually brought and the $20 it would 



12 See discussion of method on p. — . 



