H.—29A

Trading and Profit and Loss Account: Cream for February, 1943 £ s. d. By Sales: 8 gallons at 16s. .. .. .. •• •• 680 £ s. d. To Purchases : 8 gallons at 12s. .. .. . ■ • • 416 0 Delivery costs .. .. .. •• •• •• 120 J . 5 18 0 0 10 0 By Wastage .. .. .. • • • • • • • • • ■ 0 10 0 Nil. •Owner's Return for Month : — £ s - Labour reward .. .. ■ ■ • • • • • • • • 20 0 0 Profit from above .. .. . • • • • • • • ■ • 22 17 7 Total reward .. .. .. • • • • ■ • • • £42 17 7 Equivalent to £10 14 5 weekly.

SHEET F APPENDIX IV.—COST-SHEET OF VENDOR OPERATING TWO ROUNDS—DISTRIBUTING RAW MILK: LOOSE AND BOTTLED (SHEETS F-H) Bottled. Daily sales .. .. .. .. .. 136 gallons retail, including bottled retail .. .. 78 7 gallons wholesale .. .. 7 143 gallons 85 Weekly cream sales .. .. • • .. 30 gallons—2o retail; 10 wholesale. Description of rounds .. .. .. • • Flat. Transport .. ... .. • ■ Two trucks. Number of operatives .. .. .. • • Owner (part time), roundsman, roundsman (part time), and girl. Reward for own labour .. .. .. . . £5 per week (part time). Mileage from depot to zone (on rounds and back to depot) 25 miles daily. Mileage, run for February, 1943 .. .. . ■ 700 miles. Miles per gallon petrol .. .. • • 12 miles. Petrol used for month .. .. .. .. 59 gallons. _ Basis of credit for delivering cream .. 1 gallon cream equivalent to 4 gallons oi milk. Capital invested .. .. .. . • ■ ■ Motor-vehicles — £ £ No. 1 .. .. .. 342 No. 2 225 567 Garage .. .. .. • • 150 Dairy .. . • • • 100 Cans .. . ■ 30 Boilers .. .. 35 — 165 Refrigerator .. .. ■ • 200 Bottling-plant— £ Bottler .. . • 25 Sterilizer .. .. .. 20 — 45 Book debts .. .. • • 250 £1,377 Summary of Costs for February, 1943 Cost of distributing milk —loose \ , n f6-03d. per gallon. Cost of distributing milk-—bottled f 8 P er ee '' '' ' \7-47d. per gallon. Owner's Return :— £ s - d. Own labour .. .. ■ ■ • • ■ ■ • • 20 0 0 Profit (excluding interest) .. .. • ■ • • • • • ■ 96 15 0 Total reward for month .. .. • • • • ■ ■ • • £116 15 0 Equal to (as per Sheet H) .. • • ■ ■ • • £29 3 9 weekly.

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