A STUDY IK THE COST OF PRODUCING MILK. 5 
The variation in numbers of cows in each herd is eliminated by 
reducing the costs to the cow basis. All cows in each herd, whether 
milking the full year or not, were considered on the basis of days fed 
in making the yearly average number of cows. The average number 
of cows for different years in each herd whose records are considered 
in compiling the various tables of results per cow are shown in Table II. 
Table II. — Size of herds on the four farms , by years. 
Year. 
Wisconsin 
farm. 
Michigan 
farm. 
Pennsyl- 
vania 
farm. 
North 
Carolina 
farm. 
1909 
49.50 
43.00 
44.43 
45.45 
58.00 
52.81 
49.80 
46.30 
16.38 
1910 
36.58 
31.75 
38.44 
36.70 
14.17 
1911 
12.67 
1912 
15.50 
1913 
18.75 
1914 
20.60 
45.60 
51.73 
35.87 
16.35 
FEED AND BEDDING. 
On all the farms the most important of the cost items in the pro- 
duction of milk is the expense for feed. In fact, this item is of such 
proportions that it is often used alone in connection with value of 
products in stud} T ing the relative profitableness of individual cows in 
the same herd. Frequently the mistake is made, in the absence of the 
full consideration of all the factors of cost, of figuring as net profit 
the difference between milk receipts and feed cost. On the Wiscon- 
sin, North Carolina, and Pennsylvania farms the feed is approxi- 
mately one-half of the total cost. On the Michigan farm this item 
is 57.2 per cent of total cost. The difference is caused by a difference 
in method of feeding. The first three herds depend largely upon 
pasture for summer feed, while the fourth is stall-fed throughout 
the year. 
In connection with this point it may be of interest to examine the 
feeding practice on each of the four farms. A word regarding feed 
costs is important for the purpose of showing how they were deter- 
mined. Farm-grown feeds were charged to the cows at farm value, 
which varied somewhat with the locality and quality. All purchased 
feeds were charged at actual cost, the hauling being included in the 
charge for labor. 1 Pasture was valued at the customary rate in each 
locality. Any charges for bedding are included with feeds under the 
heading of dry roughage. For the most part, however, the bedding 
consisted of refuse from the mangers, supplemented with straw and 
spoiled fodder, which had little or no value above the labor of hauling. 
The actual quantity for which a charge is made is so small on these 
farms that it is questionable whether bedding need be considered in 
the heading with feed. 
lit should be observed that these costs were obtained prior to 1915, and in making application of these 
figures due allowance should be made for variations in the cost of feed, etc. 
