10 BULLETIN 576, U. S. DEPARTMENT OF AGRICULTURE 
The quantity of water required to cool 1,000 pounds of milk was 
determined by measuring the actual water used to cool certain 
batches of pasteurized milk, and charging at the rate of 5 cents per 
1,000 gallons. 
Depreciation reserve was figured on the following basis: 
Annual 
Apparatus Value Eeoueble deprecia- 
tion 
Pasteurizing vat__--_- $750 | 10 years--- $75 
Makin oivate=-ss-==— 225 | 21% years-- 90 
165 
Taking 300 as the probable number of days the vat would be used 
gave a daily depreciation of 55 cents. The number of days the vat 
was used each month and the quantity of milk handled during the 
same period afford a basis for determining the charge for deprecia- 
tion per 1,000 pounds of milk. 
The following figures were used in obtaining the charge for in- 
terest on investment : 
Apparatus Value 
| ay 
PaAsteunizineviates see $750 
Cheddar vali snes | 225 
The interest on $975 at 6 per cent amounts to $58.50 a year. 
Twenty-six runs a month, handling 5,000 pounds each, gives 18.7 
cents a day, which comes to 3.7 cents as the interest charge on 1,000 
pounds of milk. 
Estimated cost of manufacturing cottage cheese 
Cost per 1,000 
Item pounds milk 
Mabon ais 2s Set ee eee $1. 106 
|: ROW er _-3-— See eae eee 
Cooling water... malstit 
Depreciation reserve__----- . 185 
Interest on investment - --_- . 037 
Total 2-2 = eee wee 1. 704 
The cost of the above items is figured on the basis of 1,000 pounds 
of milk because of the greater variation which would be shown when 
figuring on the basis of pounds of cottage cheese, owing to the varia- 
tion in yield. » 
Figuring on the basis of a yield of 17 pounds per 100 pounds of 
milk the cost per pound of cheese would be $0.01002, almost exactly 1 
cent a pound, with no allowance for cost of package. These figures. 
may be lowered with an increased volume of business; a decreased 
volume would raise them. When only a small quantity of cheese is: 
made the regular creamery force may be able to do the work without 
any additional help, which would be an item of importance in deter- 
mining the actual cost. 
. 
