MARKET MILK IN SOUTHEASTERN LOUISIANA. 
Table 6. — Per cent of labor performed and hours per 100 pounds of milk for each class 
of help. 
Winter. 
Summer. 
Class of labor. 
Distribution of work 
performed. 
Labor 
for 100 
pounds 
of milk. 
Distribution of work 
performed. 
Labor 
for 100 
pounds 
of milk. 
1918-19 
1919-20 
Average. 
Average. 
1918 
1919 
Average. 
Average. 
Managers 
Per cent. 
29.1 
37.4 
Per cent. 
37.1 
46.3 
Per cent. 
33.1 
41.9 
Hours. 
1.89 
2.39 
Per cent. 
21.1 
41.3 
Per cent. 
35.3 
44.1 
Per cent. 
28.2 
42.7 
Hours. 
1.40 
Hired men 
2.12 
Total man labor 
66.5 
19.2 
14.3 
83.4 
13.3 
3.3 
75.0 
16.2 
8.8 
4.28 
.94 
.52 
62.4 
17.3 
20.3 
79.4 
18.7 
1.9 
70.9 
18.0 
11.1 
3.52 
.89 
.55 
Total 
100.0 
100.0 
100.0 
5.74 
100.0 
100.0 
100.0 
4.96 
OTHER COSTS. 
Other costs include such charges on buildings equipment, and 
cattle as interest, depreciation, taxes, and repairs. 
Table 7. — Percentage relationship between buildings, equipment, and cattle costs and 
the capital invested. 
Item. 
Buildings. 
Equipment. 
Cattle. 
Total. 
Capital invested 
$27,924.52 
31.28 
$12, 107. 90 
13.57 
$63,658.00 
71.31 
$103,690.42 
116. 16 
Capital invested per cow 
Per cent. 
8.4 
6.3 
.7 
.1 
6.0 
Per cent. 
8.8 
30.4 
Per cent. 
8.0 
8.1 
1.0 
Per cent. 
Depreciation 
Taxes 
Insurance 
10.5 
.4 
Milking-machine repairs 
Total 
21.5 
50.1 
17.1 
22.1 
Table 7 represents the average relationship as it was found in 
the dairies studied. It does not necessarily represent the standard 
nor the most economical relationship between the factors. 
The figures at the foot of each of the four columns show the per- 
centage relationship of the cost to the capital invested as recorded 
at the heads of the columns. 
BUILDINGS. 
At the beginning of the work the buildings and silos were inven- 
toried at their replacement value in normal times. After the first 
inventory, the subsequent values were determined by deducting 
from the value at the beginning of the year the amount of deprecia- 
tion during the year. The depreciation per year was based upon 
the remaining years of usefulness of the buildings. Insurance 
charges were taken from the receipts of the insurance companies. 
