The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-11-02
REALLY KNOWS THE
COST Of MILK
r. 7. Patten Keeps Un-
usual Accounts
Finds Many Items of Expense That
Farmers Generally Ignore.

Roland T. Patten Is the first farmer
in Somerset county, IL not in Maine,
to find out exactly what 1t costs to
keep a cow. Most dairymen are salts
fed to put down the value of the cows
product, subtract from it the amount
paid out for feed, and call the differ
ence profit. That crude system doesn't
20 at Eaton Mountain farm because
MIR. Patten pays good money for all
his labor, and has to make sure that
each COW does her share towards get
ting it back Through a complete and
scientific system of accounting, ne mas
been able to weed out the boarders
until he has herd of 10 COWS that not
only pay for their feed, but all the
labor of running the dairy, the nxed
charges of their department, ana
profit of nearly 81 per day besides.
Everything that each COW eats Is
charged to her at cost, no matter
whether it was grown on the farm or
not The item of labor covers the &C
tual cost of milking, grooming and
feeding, and separating the milk. The
fixed charges include the risk and
depreciation on the whole herd, insur-
ance and taxes, cost OF stabllng, bull
service and the ice. On the income
side of the ledger each COW is credited
with the value of the skim milk she
produces, the butter fat, the calf and
the manure. The daily cost per COW
runs all the way from 81 cents for
the heifer Janice, up to 81 cents for
the huge 1400-pound Holstein COW
Piebe. The daily income ranges in a
similar way from % to 83 cents.
Mr.. Patten finds that the cost of the
feed alone for the cows in milk varies
from 90 to 1903 cents per day. The
COW showing the largest profit con-
sumes 283 cents worth. The only
variation in the cost of the labor is
due to the different amount of time
that it takes to milk each COW. Big
Piebe giving 1872 quarts requires the
attention of the mixer for "a minutes
This at 20 cents per hour means s
cents. Several of the small cows re-
quire but 10 minutes are only charged
.033 cents. The charges for care and
separating are determined by taking
the total and giving each COW her pro
rata share. The average cost for
labor per COW per day is III cents. In
figuring depreciation and risk, Mr..
Patten allows 10 per cent on the
value of the COW each year. The taxes
amount to 2 per cent on the value &C
tually assessed and the insurance
comes to % per cent on the actual
value. The stabling charge is $40 per
COW per year, based on the assumption
that stable for 20 cows costs $4,000,
and that real estate improvements
should earn 10 per cent, gross. Bull
service is charged at 1855 per year
for thoroughbred and 81 per year for
grades, based on the purchase price,
maintenance and depreciation of the
sire. The cost for ice, easily ascer-
tanned, was SIS for the year, or 81 per
COW.
Mr.. Patterns work along the above
line has already attracted so much at
tention throughout the state, that he
has received and accepted an invita-
ton to give paper on Farm Ac-
counting" at the forthcoming meeting
of the State Dairymen's association
in Norway next month. He is already
at work upon the material at hand
and the publication of his ideas in de-
tail will be awaited in agricultural
circles with interest.