CREAMERY CALCULATION. 111 
1. The former method of paying for butter-fat has become 
quite common. Nearly all the hand-separator or central plants 
are paying for butter according to this method. Payments are 
usually made every two weeks. Although this causes more 
work, it is much more satisfactory to the patrons than to pay 
only at the end of each month. 
In order to calculate dividends when paid at the end of 
two weeks or at the end of each month, the first step is to 
find how many pounds of butter-fat have been delivered by 
each patron. If composite samples are taken, and these 
tested for fat at intervals of one week, which would make about 
four tests during the month, and two during half a month, 
the results of the several tests may be added, and the sum 
divided by the number of samples tested. This may give the 
average test, but it must be borne in mind that this method 
is also likely to give wrong results. Especially is this so 
when cream is delivered which varies in quantity as well as 
quality during the different parts of the month. 
If cream only is being received, it is a good plan to test 
each patron’s cream every day, as it is more or less difficult 
to get absolutely accurate composite samples from creams of 
different richness. Besides this, the patrons can get the test 
as well as the weight of the cream of each previous day’s de- 
livery, and thus know how their account stands from day to 
day. A little more labor is involved in doing this, but in the 
long run it keeps the patrons better satisfied. 
2. If the price of butter-fat per pound is being based upon 
the net income, as is the case in nearly all co-operative cream- 
eries, and also in many proprietary creameries, the first step 
is to find out how much butter-fat each patron delivered during 
the specified time,— two weeks or a month, whichever may 
be the case. When this has been obtained, the total pounds 
of fat delivered by all the patrons are found. From the gross 
income the total expenses of running the creamery are sub- 
tracted. The remainder represents the net income. This is 
then divided by the total pounds of fat delivered to the cream- 
