42 BULLETIN 1150, U. S. DEPARTMENT OF AGRICULTURE. 
The expenses are next divided item by item between the hogs and 
the cattle. The freight and terminal expenses appear on the account 
sales and the home expenses are assumed to be as follows: 
Manager’s commission: 
Hogs, 13,335 pounds, terminal weight, at 6 cents 100 pounds_ ye 00 
Cattle, 5,280 pounds..at 4.Gents.. .. tach 2g ys eae ae 2: AD 
$10. 11 
Insurance fund one-half of 1 per cent of gross sales value_____________ 7.66 
ocainedr exprenSeo tila VA PCRS se ESR R SS a BAS PEE So A Se eee nee ee 3. 50 
Statesrederation Ques. S222) 655) ee ae ee . 50 
PEO at es se a oe ok eI een ee ee PRT! 
Also deduct membership fees $2 (Johnson $1, Peterson $1). 
The division of the expenses is shown in the following table. The 
total expenses are shown in the first column, the amount chargeable 
to hogs in the second column and to cattle in ‘the third column. The 
total expense for each species is then determined and the rate per 
100 pounds calculated on the basis of the terminal weights.” 
Hapenses. 
Expenses. Total. Hogs. | Cattle. 
ireient switchin sand warjtax. ooo. Stee ood See esiooticee ae retin ciee $93. 64 $67. 42 $26. 22 
Yardage STERIC SE ae ae A a oT ee A ae ENE an Ae ET SRS 7. 74 6. 24 1.50 
GGG SRE 5 a Apia Rea Se ee eS Sy asim ee Pee et Sores ibe), es 8 7.00 6. 25 .15 
LS TGS DS EY OT eee ae Po a2 soso sone Sece ene esos ease Seco aaesee 227 . 20 -07 
DeMine (COMMISSION: 5-225 shana ee wee cao com Se enone nl 5 eee a eee 18. 00 13, 97 4. 03 
Motalemarketiexpenses-ce 2 . wes See cee es casos See ecm ae ee ee Nee 126. 65 94, 08 32. 57 
Mana cers COMMISSION: os. 622. Sater oe te oc Sean ace see eee eee 10. 11 8. 00 2.11 
MRSULANCG RUNG. Seles SSS Ok ee ee ee siete = ck! Sy cveiata rm Seon einisls 7. 66 6. 08 1.58 
Operating expenses! $3150; ‘dies S050 soe we as Sec sedi sess ct eee Bae 4,00 2. 88 1.12 
LUGUPI SOT yGo.g0 SECS. eee eRe aE ape or bd Sane oe ee see atom 21.77 16.96 | _ 4. 81 
Totaliexpenses=22s%e see: oc s cee sree eee ee teen eee ee eee ee eee ee eee 148. 42 111. 04 37. 38 
Rate per lOO POUNGS S62 eee ve oo to Secs co eee eee eee Cents a) 2eeree micas 83. 28 70. 8 
To facilitate the calculation of the expenses to be charged each 
shipper, the rate for hogs was rounded down to 83 cents and for 
cattle up to 71 cents. 
All data needed in prorating are now before us. A separate pro- 
rating sheet is used for each kind of live stock, and after the ex- 
penses have been transferred to the prorating ‘sheets the calcula- 
tions are carried out as explained in prorating shipment No. 111. 
Referring to the accompanying prorating sheets for shipment 
No. 112, (See Figs. 13 and 14) it should be noted that in calcu- 
lating the returns for the hogs, nothing appears on the prorating 
sheet to indicate that one hog was dead and another crippled. As 
these hogs were received in good condition they are to be paid for 
at the price they would have brought undamaged and the difference 
is to be charged to the insurance fund account. These animals are 
therefore included with the undamaged animals in carrying out the 
calculations. The amount of $25.75 appearing opposite “ insurance 
paid” under proof of settlement includes $18, the difference between 
the $2 which the dead hog actually brought and the $20 it would 
2 See discussion of method on p. —. 
