30 
BULLETIN 858, U. S. DEPARTMENT OF AGRICULTURE. 
The '"overhead and other costs" are not shown by months. 
Since they were prorated evenly over the months in each season, and 
since there was no definite fluctuation in the production of milk by 
months, these costs per 100 pounds would be approximately the 
same throughout the season. Table 17 does not include cost of 
feed and labor, but only the overhead and other costs which have 
not been previously itemized. 
Table 17. — Capital invested and overhead and other charges against buildings, equipment, 
and herds. 
Item. 
Winters. 
Summers. 
Two years. 
Per cent of 
inventory 
value. 
Buildings: 
S53, 305 .06 
853,288.96 
S53,297.01 
Per cent. 
Charges: 
1, 332 .64 
1, 105 .77 
129.79 
91.22 
386.71 
1,332.24 
1,105.43 
129.75 
91.19 
386 .60 
2, 664 .88 
2, 211 .20 
259 .54 
182 .41 
773.31 
5.0 
4.1 
Taxes 
.3 
1.5 
3,046,13 
3,045.21 
6, 091 .34 
11.4 
Equipment and supplies: 
10, 546 .18 
10,546.18 
10, 546 .18 
Charges: 
316 .39 
5.76 
1,002.88 
87.17 
49.45 
316 .39 
5.76 
1,002.88 
87.17 
49.45 
632 .78 
11.52 
2, 005 .76 
174 .34 
98.90 
6.0 
Taxes 
.1 
19.0 
} 2.6 
Total charges 
1,461.65 
1,461.65 
2,923.30 
27.7 
Herds: 
62, 975 .00 
62,975.00 
62,975.00 
Charges: 
Interest 
Depreciation 
Taxes 
Insurance 
1,889.25 
441.75 
2S9 .76 
97.18 
1, 889 .25 
441.75 
289 .76 
97.18 
3, 778 .50 
883.50 
579 .52 
194 .36 
6.0 
1.4 
.9 
.3 
Total charges 
2,717.94 
2, 717 .94 
5, 435 .88 
8.6 
Total overhead and other charges against build- 
ings, equipment, and herds 
7, 225 .72 
7, 224 .80 
14, 450 .52 
11.4 
SUMMARY. 
In the production of market milk in those dairies under observa- 
tion the various cost and credit factors, except cost of management, 
bore the following relation to the total cost of production: Feed and 
pasture, 57.6 per cent; labor, 19.5 per cent; overhead and other costs, 
22.9 per cent. The total cost was offset 22.3 per cent by calves and 
manure. 
The unit requirements for keeping a cow one year were: Con- 
centrates, 1.02 tons; dry roughage, 1.65 tons; silage and other suc- 
culent roughage, 3.64 tons; hauling and grinding concentrates, 
$1.53; bedding, 0.36 ton; pasture, 1.36 acres; human labor, 164.5 
