MARKET MILK IN VERMONT. 
11 
Table 9. 
■Human labor required for 'producing, handling, and hauling 100 
pounds of milk to the shipping platform. 
Kind of work. 
Winter. 
Average of 2 
Summer. 
Average of 2 
1916-17 
1917-18 
winters. 
1917 
1918 
summers. 
Production 
Handling 
Hauling 
Hours. 
2.2 
.2 
.3 
2.7 
Per 
cent. 
81.0 
6.8 
12.2 
Hours. 
2.1 
.2 
.4 
Per 
cent. 
78.7 
8.2 
13.1 
Hours. 
2.2 
.2 
.3 
Per 
cent. 
79.9 
7.4 
12.7 
Hours. 
1.5 
.2 
.2 
Per 
cent. 
77.8 
8.9 
13.3 
Hours. 
1.6 
.2 
.3 
Per 
cent. 
77.3 
10.0 
12.7 
Hours. 
1.6 
.2 
.2 
Per 
cent. 
77.6 
9.4 
13.0 
Total 
100.0 
2.7 
100.0 
2.7 
100.0 
1,9 
100.0 
2.1 
100.0 
2.0 
100.0 
OTHER 
COSTS 
The " other costs " charged against the production of milk did not 
include the interest, taxes, and similar items against the entire farm- 
ing enterprise, but covered only the dairy's share of the buildings and 
equipment. 
BUILDINGS. 
Interest was figured at the customary rate of 5 per cent on im- 
proved real estate on the inventory value taken at the beginning of 
the year. The annual depreciation charge was obtained by dividing 
the first inventory by the number of years it was estimated the build- 
ings would remain in a usable condition. The annual cost of paint- 
ing and repairs was computed. Slate roofs, because of their long 
life and durability, made the depreciation lower on many of the 
buildings. Taxes and insurance premiums were obtained by examin- 
ing the individual tax records and insurance premium receipts. An- 
nual repairs were included in the general charge against the buildings. 
The expense for buildings charged against the dairy was in propor- 
tion to the space used for it. The total amount of these charges 
amounted to 9.5 per cent of the inventory value of the portion of the 
buildings used by the herd. 
EQUIPMENT. 
An inventory was taken at the beginning and end of each year. 
Six per cent interest w T as charged on the first inventory value. The 
difference between the first inventory plus equipment purchased and 
the inventory taken at the end of the year plus equipment sold con- 
stituted the depreciation. A record of all repairs on equipment was 
kept by the dairyman and given to the field agent each month. The 
total of these charges amounted to 26.3 per cent of the inventory 
value of the equipment. Miscellaneous supplies, such as strainer 
cloths, washing powder, brushes, gasoline, and oil for running ma- 
chines, amounted to 70 cents per cow per year. 
