POULTRY LABORATORY GUIDE 99 



From the preceding figures make a balance 

 for the year's work as follows : — 



Total cash and credit sales $9800.00 



Increase in valuation . . . . . . 2300.00 



Total increase . . . . $12,100.00 



Total expense 7027.00 



Total profit . $5073.00 



Of this $5073, $2300 has gone into per- 

 manent improvements and increasing the pro- 

 ductive capacity of the plant. The remaining 

 $2773 can be considered as the farmer's 

 salary for the year. This pays the farmer 26 

 per cent interest on the money invested above 

 the five per cent charged in the expense account. 

 The above figures are used more to show the 

 method, rather than as regards their absolute 

 accuracy, although the results here pictured are 

 known by the author to have been greatly ex- 

 celled in many much more modest poultry 

 plants. 



The price of grain and the market value of eggs 

 and dressed poultry vary so often and to such a 

 great extent that it is impossible to say for any 

 long period of time the exact cost of keeping a 

 hen, the value of the eggs, and therefore the 

 profit per head. 



Using the above as an outline, work out the 



