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METHODS OF CONDUCTING COST STUDIES. 47 
In the cooperative cost of beef-production studies in the corn-belt 
States routes have been established containing approximately 25 
farms each, employing the detail accounting method in arriving at 
the cost of producing beef on these farms. At the end of the year 
the survey method is used in studying the business and the cost of 
production of cattle on approximately 75 other farms in the same 
community. The data from the detailed accounting method have 
assisted in more accurately and satisfactorily interpreting some of 
the results from the surveys. 
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