CALCULATING DIVIDENDS 293 
The quantity and quality of cream delivered by a cer- 
tain patron for three days is as follows: 
Date. Lbs. cream. Per cent fat. 
Misys Ti Aleta, aura say. eerie Aes ies ates 33 40.5 
DIS eR dane casa race Aa ee Or Aes Rk elated Bee 48 30.0 
IV Sy) 23S eotelrats arent weenie eas 55 28.5 
136 3)99.0 
Wrong average test = 33.0 
Wrong total fat = 136 X 33 = 44.88 lbs. 
The correct average test is obtained by multiplying 
each delivery of cream by its test and dividing the total 
butter fat thus found by the total number of pounds of 
cream and multiplying the quotient by 100. Thus: 
Lbs. cream. Per cent fat. Lbs. fat. 
33 40.5 13.30 
48 30.0 14.40 
55 28.5 15.68 i 
136 43-44 
Correct average test = (43.44 + 136) X 100 = 31.04%. 
Correct total fat = 43.44. 
CREAMERY STATEMENT. 
When the monthly or weekly payment is made, each 
patron is presented with an envelope upon which 1s 
printed his individual account with the creamery and also 
the entire transactions of the creamery. A check on the 
nearest bank, or the money, is placed in the envelope 
and handed to the patron on “pay day.” Such a state- 
ment is shown on the next page. 
