H.—29a

SHEET B Operating! Expenses for Twelve Months of a Standard Round at Standard Costs Pence per Transport— £ s. d. £ s. d. Gallon. Benzine : 305 gallons at 2s. 9Jd. .. .. .. .. 42 11 6 Repairs, oil, and greasing .. .. ~ .. 32 0 0 Tires .. .. .. .. .. 13 8 0 Registration and insurance .. .. .. ..1386 Depreciation vehicle 20 per cent. D.V. .. .. .. 60 0 0 Depreciation : Garage 1 per cent. C.P. .. .. .. 1 10 0 Sundries .. .. .. .. .. ..500 167 18 0 1-84 Dairy Expenses — Allowance for use of dairy .. .. .. .. 26 0 0 Can-replacements .. ... .. .. .. 200 Dairy materials .. .. .. .. ..300 Water-heating • • • • • • • • • • 10 0 0 Sundries .. .. .. .. .. ..500 46 0 0 0-50' Cooling-plant — Power .. .. .. .. .. . • 14 0 0 Depreciation per cent. D.V. • • • ■ • • 15 0 0 29 0 0 0-32' Administration — Telephone .. .. .. .. .. .. 10 0 0 Printing and stationery .. .. ..600 Bad debts ... .. .. .. . • 7 10 0 Accountancy services .. .. .. .. .. 770 General ~ .. .. .. .. .. 15 0 0 45 17 0 0-50 Wastage, 3 per cent. — 657 gallons at Is. 2d. .. .. .. .. .. .. 38 6 6 0-42 Own Labour .. .. .. .. .. .. .. 378 0 0 4-15 705 1 6 7-73 Less credit for handling cream .. .. .. .. .. 31 18 9 0-35 Net cost (exclusive of interest on investment, and profits) .. .. £673 2 9 7-38 SHEET C APPENDIX lII.—COSTING-SHEET OF VENDOR DISTRIBUTING RAW MILK: LOOSE (SHEETS C-E) Daily milk sales .. .. .. 45 gallons retail. 9 gallons wholesale. 54 Weekly cream sales .. .. .. 2 gallons. Description of round .. .. . . .. Compact, varied over hill and flat. Transport .. .. .. .. .. 10 cwt. van. Number of operatives . . . . . . . . Owner and three boys. Reward for own labour . . .. .. .. £5 weekly (part time). Mileage from depot to zone (on round, and back to depot) 2£ miles daily. Mileage run daily in obtaining milk .. .. 3 miles. Mileage run for February, 1943 .. .. .. 154. Miles per gallon of petrol .. .. 12. Petrol used for month of February .. 13 gallons. Basis for credit for delivery of cream .. .. I gallon of cream equivalent to 4 gallons of milk. £ Capital invested .. .. .. .. Motor-vehicle .. .. .. 150 Rents his dairy Cans .. .. .. £ 25 Book debts .. .. 100 Less creditors .. .. 50 — 50 £225 Delivery times .. .. .. .. • • 1£ hours daily=loJ hours weekly. Dairy times .. .. .. .. • ■ I hour daily =5j hours weekly. Accounts and general .. .. .. .. .. 5| hours weekly. 21 hours weekly.

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