124 CREAMERY BUTTER FLAKING 



The preccdinc; pages show the correct method of calcu- 

 lating the dividend at creameries. The author has learned 

 from experience, however, that it is often difficult to make 

 clear to patrons how the price per pound of butter fat is 

 obtainetl. Freciuently also competing creameries are in- 

 clined to cut a little on the test to increase the price per 

 pound of butter fat. Where trouble from these sources 

 is experienced dividends may be apportioned on the plan 

 indicated on the following monthly statement : 



