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UNITED STATES DEPARTMENT OF ATOffilRE 
DEPARTMENT BULLETIN No. 1442 
Washington, D. C. 
November, 1926 
MARGINS, EXPENSES, AND PROFITS 
IN RETAILING MEAT 
KELSEY B. GARDNER, Associate Economic Analyst 
Bureau of Agricultural Economics 
CONTENTS 
Page 
Collection and Nature of Data 2 
Methods of Analysis and Presentation of Data 10 
Margins and Expenses in Individual Retail Meat Markets 12 
Profit in Individual Retail Meat Markets 27 
Total Returns to Proprietors of Individual Retail Meat Markets 31 
Retail Meat Stores with Annual Sales Volumes of Less Than $14,000 33 
Sales per Employee 34 
Margins, Expenses, and Profits Compared for 1923 and 1924 38 
Wages Paid to Cutters . . . 40 
Comparison of Margins, Expenses, and Profits with Results of the Chicago, Cleveland, 
and New York Survey 40 
Comparison of Margin, Total Expense, and Profit in Individual Retail Meat Markets for 
1919 and 1923-24 42 
Stock Turn 45 
Equipment Investment ' 46 
Semiwholesale Straight Meat Markets 46 
Combination Stores 48 
Retail Chain Stores 49 
Semiwholesale and Retail Chain Meat Markets 50 
54 
WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1926 
