CALCULATING DIVIDENDS 289 
Pounds of Price per 
butter sold. pound. Amount. 
May 3c cctdetaret noe ste 86 X 26%c = $22.79 
Mia yF Sin ne seicetne vist canes 103 X 26c = 26.78 
Total Ibs. butter....... 189 Total money $49.57 
At 3% cents a pound for making, the cost of manu- 
facture will be 314 XX 189, or $6.62. Deducting this 
amount from the total money, there remains $42.95, 
which is the total net money due the patrons. 
Illustrating the Third Step. The price per pound of 
butter fat is obtained by dividing the total net money 
found in step two by the total pounds of butter fat found 
in step one. Thus: $42.95 + 157.48= 27.27 cents = 
price per pound of butter fat. 
Illustrating the Fourth Step. Find the money due 
each patron by multiplying the butter fat furnished by 
him as determined in step one by the price per pound 
of butter fat as determined in step three. Thus: 
51.88 X $.2727 = $14.15 = A’s money. 
30.97 X .2727 = 8.44 = B’s money. 
74.65 X .2727 = 20.36 = C’s money. 
WHERE WHOLE MILK IS RECEIVED. 
The method of calculating ‘dividends at whole milk 
creameries is the same as that at hand separator creamer- 
ies except that a test is not made of each delivery of milk. 
Where whole milk is received a composite sample is made 
of each patron’s milk ; that is, each patron is provided with 
a pint jar to which samples of his milk are added daily, 
for one or two weeks when the composite sample is 
tested. A test of the composite sample represents the 
