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Wisconsin Cheese Makers' Association / Proceedings of the Wisconsin Cheese Makers' Association forty-second annual convention November 15, 16, 1933 assembled in the Eagles Auditorium Sheboygan, Wisconsin
(1934)

Price, Walter V.
Cost of making cheese at four different cheese factories,   pp. 46-51 PDF (1.3 MB)


Page 47


FORTY-SECOND ANNUAL CONVENTION
Table 2
Factory-------------     A
Annual Sales, cheese,
etc .-_____________$49,717.58
Cost of labor -------  3,075.82
Cost of supplies -----  2,749.61
Cost of burden ------  2,663.29
Total cost of making $ 8,488.72
Net income --------- $41,228.86
Net income, per 1 lb.
cheese ------------   10.700
per 100 lbs. 3.5%
milk ---------   105.42¢
B
$41,177.80
1,940.00
3,382.00
2,296.08
$ 7,618.08
$33,559.72
C
$78,642.85
4,800.00
2,583.60
7,201.99
$14,585.59
$64,057.26
D
$15,478.42
1,138.60
420.43
727.80
$ 2,286.83
$13,191.59
10.55¢      10.49¢   10.43¢
98.14¢     106.11¢   95.86¢
Table 3
Factory- -____________--_--______-_     A
Milk received daily for $1000 of capital  4250
Cheese made annually for $1000 of
capital --------------------------_48173
Total sales annually for $1000 of
capital -_________ _                $6215
Net income annually for $1000 of
capital --------------------------_$5154
B      C      D
1704   1675    2042
36155  21531   30389
$4679  $2773   $'713
$3814  $2253   $3160
Cost of Manufacturing One Pound of Che:se
Factory ----------------------------  A
cents
Labor ----------------------------- 0.80
Supplies:
Bandages ----------------------     *
Rennet _--------------------------
Color                               *
Boxes                               *
Salt
Total -_______--__:__----____  0.71
Burden:
Washing powder ----*
Repairs and miscellaneous --------- 0.02
Telephone ------------------------none
Taxes --------------------------- 0.02
Insurance ------------------------ 0.09
Light and power ------------------_none
Trucking ------------------------ 0.20
Fuel -----------------____-_ 0.20
Depreciation ---------------------- 0.16
Total ------------------------ 0.69
Total Cost of Manufacturing ---------- 2.20¢
B
cents
0.61
0.11
0.11
0.03
0.72
0.09
1.06
0.02
0.16
none
0.03
0.01
0.03
0.02
0.20
0.25
0.72
2.390
C
cents
0.79
0.04
0.05
none
0.29
0.04
0.42
0.02
0.10
0.01
0.02
0.05
0.05
0.43
0.18
0.32
1.18
2.390
D
cent3
0 90
0 02
0.05
0.02
0.20
0.04
0.33
0.01
0.04
0.01
0.03
0.02
none
none
0.26
0.18
0.55
1.78¢
* These amounts were recorded by the factory as supplies and were
not itemised.
These records have been based on the year beginning May 1, 1931,
and extending to May 1, 1932.
47


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