PRODUCING MARKET MILK IN NORTHWESTERN INDIANA. 7 
seemed to be a greater increase in value than- was warranted by 
production due to increased age. 
On the other hand, due to the fact that most of the dairymen were 
replacing their poorer cows with more promising younger ones, the 
herds the second year contained a rather large proportion of heifers 
which had freshened for the first time, which accounts for the increase 
in value between the time they freshened and the time the second 
inventory was taken. 
The difference between the overhead requirements per 100 pounds 
of milk for the two years, aside from the depreciation and apprecia- 
tion on the cows, is due mostly to a greater average production the 
second year, which lowered the cost for each 100 pounds of milk pro- 
duced. 
The item of bull charges includes feed, labor, and overhead costs 
of keeping the bull. On account of the feed and labor being expressed 
in dollars and cents, a table showing in detail the unit requirements 
for keeping a bull in the winter and summer and for a year is pre- 
sented on page 10. If desired, current rates and prices may be 
applied to these records. 
CREDITS FOR EACH 100 POUNDS OF MILK PRODUCED. 
CALVES. 
The credits for calves amounted during the winter periods to 
0.012 of one calf for each 100 pounds of milk produced and during 
the summer periods to 0.013 of one calf. In this case the credit 
amounted to $0.12 for each 100 pounds of milk produced in winter, 
and $0.13 per 100 pounds of summer milk. This was based on the 
price for which they sold for veal or at the prevailing local price for 
heifer calves at birth. 
MANURE. 
For each 100 pounds of milk produced in the two winter periods, 
there was a credit of 332 pounds of manure, including bedding which 
contained 1.62 pounds nitrogen, 0.53 pound commercial phos- 
phoric acid, and 1.66 pounds potash. This was computed from the 
manurial constituents in the feed and the methods of handling the 
manure. 
For each 100 pounds of milk produced in the summer there was 
a credit of 54 pounds of manure, which was assumed to be of the 
same quality as that produced in the winter and contained 0.26 
pound nitrogen, 0.08 pound commercial phosphoric acid, and 0.24 
pound potash. The methods used in determining the credit for 
manure in the winter and summer periods are treated in detail, 
beginning on page 23 of this bulletin. 
