PRODUCING MARKET MILK IN NORTHWESTERN INDIANA. 31 
hours; horse labor, 16.2 hours; overhead and other costs, $27.11, 
Credits other than milk: Manure, 6.8 tons; calves, 0.87. 
Interest, depreciation, and similar items on buildings amounted to 
11.4 per cent of their inventory value. Corresponding charges 
against equipment were 27.7" per cent of the equipment inventory, 
and the herd charges were 8.6 per cent of the herd inventory. The 
total charges against buildings, equipment, and livestock amounted 
to 11.4 per cent of their combined inventory value (see Table 17). 
Men performed 84.7 per cent of the work about the dairy in winter, 
but in summer only 80.7 per cent of it. The rest of the labor was 
performed by women or boys and girls. 
The net cost of producing 100 pounds of milk was 1.8 per cent 
higher from November to April, inclusive, than during the period of 
May to October, inclusive, and the total cost varied only slightly 
from month to month during any one season. A little more labor 
was required to produce 100 pounds of milk in the winters than in 
the summers. 
There was no close correlation between the monthly cost of milk 
and the monthly price received for it during the two years. 
The proportion of cows which freshened each season was uniform, 
and the calf crop was divided equally between the winter and the 
summer periods. 
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