A STUDY IN THE COST OF PRODUCING MILK. 
29 
The amount of the charges for miscellaneous items and overhead 
varies with the size, type of the business, and efficiency of the man- 
agement: 
In view of the fact that the assumption frequently has been made 
that the value of manure and calf will offset the costs other than 
feed, it is of interest to note the relation of these credits to the total 
cost of keeping a cow on the four farms. This relationship is shown 
in figure 3, page 15, data for which are taken from Tables I and IX. 
On these farms the credits for these items do not equal the cost items 
other than feed and labor combined and range from 25 to 29 per cent 
of items other than feed. 
RELATION OF INDIVIDUAL COW TO COST OF PRODUCTION. 
In the previous paragraphs the discussion of the data has related 
to the dairy herd as a unit. By referring to Tables XI and XII, it 
may be seen that each of the four farms shows a net profit per cow 
on this basis. The data from each of these farms were also obtained 
in sufficient detail to permit a study of the individual cows in rela- 
tion to profitableness of production. Table XIV shows the relation 
of milk production and the cost per cow to the cost per 100 pounds 
of milk, based on data from 443 complete yearly records on four 
farms. The records were divided into production groups on the 
basis of even thousands of pounds per cow, beginning with those pro- 
ducing 3,000 pounds and less and ending with those having a pro- 
duction of over 8,000 pounds. The average production of 16 cows 
in the first group was 2,349 pounds, costing $83.90, of which $43.93 
was for feed. The average production of 111 cows in the 5,001 to 
6,000-pound group was 5,450 pounds, costing $114.42, of which 
$59.91 was for feed. The average production of 36 cows in the 8,000 
group and over was 9,049 pounds, costing $153.65, of which $80.45 
was for feed. 
Table XIV. — Relation of milk production and the cost per cow to the cost per 100 pounds 
of milk, based on data from 443 complete yearly records on four farms. 1 
Basis of classification. 
Production of milk per cow: 
3.000 pounds and under. 
3.001 to 4,000 
4,001 to 5,000 
5,001 to 6,000 
6,001 to 7,000 
7,001 to 8,000 
Over 8,000 
Number 
of cows. 
16 
33 
78 
111 
109 
60 
36 
Produc- 
tion. 
Pounds. 
2,349 
3,648 
4, 596. 1 
5, 450 
6,445 
7,513.5 
9,049 
Average per cow per 
year. 
Feed 
cost. 
$43. 93 
49.47 
55.00 
59.91 
62.85 
70.38 
80.45 
Other 
cost. 
$39.97 
45.01 
50.04 
54.51 
57.18 
64.04 
73.20 
Total 
cost. 
S83.90 
94.48 
105.04 
114.42 
120. 03 
134. 42 
153. 65 
Average per 100 
pounds of milk. 
Feed 
cost. 
$1.87 
1.36 
1.20 
1.10 
.93 
.94 
Total 
cost. 
S3. 57 
2.59 
2.29 
2.10 
1.86 
1.79 
1.70 
1 The cost for individual cows on each farm was determined as follows : The item of feed was obtained from 
individual records; the items of labor, use of buildings, use of equipment, use of bull, and miscellaneous 
items for each year were divided pro rata on the basis of numbers; the items of interest and depreciation 
were obtained for individuals from inventory valuations; the item of overhead expenses was distributed 
on the basis of total cost for labor and materials the same as explained on p. 14. 
