FORM M.-Summary. 1. Inventory value of stock at close of year (Form D).. $286.00 2. Total sales of stock (including poultry butchered or given hired help) (Form F) 3. Total sales of poultry products (Form E).. 229.40 467.40 The summary of the poultry enterprise shown above will be easily made out by noting the form number following each item, which indicates the form from which to bring forward the total to the summary; for example, the first item, "Inventory value of poultry at close of year (Form D)," indicates turning back to Form D and securing the total from that form, which is $286, and carrying it forward to the summary. The charge per hour for man labor and horse labor will be an arbitrary figure representing the customary rate in the locality. The interest charged on the average investment should represent the going rate of interest on the average investment in the poultry plant, including amount of equipment and the value of the breeding stock. The overhead charge should be determined by charging approximately 5 per cent of the sum of all the other items of expense shown in this summary, beginning with the equipment balance and including all items through interest on average investment. This rate is determined from cost-accounting work, which shows that a certain amount of farm expenses-such as taxes, the upkeep of water systems, the maintenance of roads, and other similar items of expenses-must be charged to different accounts in proportion to the labor required by the different accounts. The above summary shows finally the net profit (or loss), which is, in this case, $182.55. This represents profit in addition to paying the man for his own labor and for the use of all the equipment chargeable to the poultry enterprise. As stated previously, the foregoing account represents a form which can be used for any other class of live stock. PUBLICATIONS OF THE UNITED STATES DEPARTMENT OF AGRICULTURE RELATING TO POULTRY RAISING AND EGG PRODUCTION. FARMERS' BULLETINS AVAILABLE FOR FREE DISTRIBUTION. 287. Poultry Management. 528. Hints to Poultry Raisers. 574. Poultry House Construction. 585. Natural and Artificial Incubation of Eggs. 624. Natural and Artificial Brooding of Chickens. 656. Community Egg Circle. 682. Simple Trap Nest for Poultry. 684. Squab Raising. 697. Duck Raising. 767. Goose Raising. 791. Turkey Raising. 801. Mites and Lice on Poultry. 806. Standard Varieties of Chickens: I. The American Class. 830. Marketing Eggs by Parcel Post. 889. Back-Yard Poultry Keeping. 898. Standard Varieties of Chickens: II. The Mediterranean and Continental Class. 957. Important Poultry Diseases. 1040. An Illustrated Poultry Primer. 1052. Standard Varieties of Chickens: III. The Asiatic, English, and French Classes. 1067. Feeding Hens for Egg Production. 1070. The Fowl Tick. 1105. Care of Mature Fowls. 1106. Incubation of Hens' Eggs. 1107. Brood Coops and Appliances. 1110. Lice, Mites, and Cleanliness. 1114. Common Poultry Diseases. 1115. Selection and Preparation of Fowls for Exhibition. 1116. The Selection and Care of Poultry Breeding Stock. OTHER DEPARTMENT PUBLICATIONS AVAILABLE FOR FREE DISTRIBUTION. Culling the Poultry Flock, Why, When, and How. Dept. Circ. 31. How to Candle Eggs. Dept. Bul. 565. Efficiency of Commercial Egg Candling. Dept. Bul. 702. Commercial Preservation of Eggs by Cold Storage. Dept. Bul, 775. How to Kill and Bleed Market Poultry. Bur. of Chem. Circ. 61. The Candling and Preserving of Eggs. Animal Husbandry Series, G-25. Early Hatching. Animal Husbandry Series, G-28. First Care of Baby Chicks. Animal Husbandry Series, G-30. Poultry Club Work in the South. Yearbook Separate 669. Better Poultry Through Community Breeding Associations. Yearbook Separate 778. Common Sense in Poultry Keeping. Yearbook Separate 800. 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