FORM XII.-Summary.

1. Inventory value of swine at close of year, Form IV.

2. Total sales of stock (including stock butchered or given hired help), Form V..

7.

Total cost of stock...

Net increase from swine (line 3 minus line 6).

8. Equipment balance, Form I..

9. Miscellaneous cash expenses, Form VII..

10. Feed bought, Form VIII.

11. Farm feed raised and fed to stock, Form IX.

12. Use of pasture or forage crops, Form X.

13. Cost of man labor 145 hours, at $0.30 per hour (Form XI).
14. Cost of horse labor 60 hours, at $0.20 per hour (Form XI).
15. Interest on average investment, of $300, at 6 per cent.
16. Overhead charge.....

The summary of the swine enterprise shown above can be made out without difficulty by noting the form number following each item. The form number indicates the form from which to bring forward the figures to the summary. For example, the first item "Inventory value of swine at close of year, Form IV" indicates that Form IV is to be referred to and the total from that page which is $278.50 is to be carried forward to the summary. The charge per hour of man labor and horse labor will be an arbitrary figure representing the customary rate in the locality. The interest charged for the average investment should represent the going-rate of interest on the average investment for the year's time in the swine enterprise including the value 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 the summary beginning with the equipment balance and including all items following that item given in the list of expenses. The 5 per cent 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 distributed to all productive exterprises. One of the best means of making the distribution of overhead expenses is to distribute them in proportion to the total farm expense charged to each enterprise.

The above summary shows finally the net profit or loss made on the swine enterprise. In the above case a profit of $153.93 is shown. This represents the profit in addition to paying the man for his own labor and the use of all the equipment chargeable to the swine enterprise.

Much of the usefulness of the record will not be realized without & further study of the enterprise. The first fact which should be

determined is the cost per pound of pork produced. In order to determine the cost of producing a pound of pork the first step is to determine the total number of pounds produced during the year as follows:

Inventory weight of swine at close of year (Form IV).

Total weight of hogs sold or butchered (Form V)...................

Total.....

Inventory weight of swine at beginning of year (Form III).
Total weight of hogs purchased (Form VI)......

Total.....

2,550

7,260

9, 810

1,850

135

1, 985

Net increase in weight of swine...............

7,825

Dividing the total cost of producing pork $681.57 by the pounds of pork produced, 7,825, gives $0.0871, the cost of producing 1 pound live weight of hogs, or $8.71 is the cost of producing 100 pounds live weight.

The value per hundred pounds of pork produced is determined by dividing the net increase in value of hogs produced, $835.50, by the net increase in weight of hogs produced, 7,825 pounds, which is $10.68. The difference between the net value per hundred pounds of pork produced, $10.68, and the cost per hundred pounds of pork produced, $8.71, which is $1.97, represents the profit per hundred pounds of pork produced.

A further study may be made of the feeding practice. The feed record can be used to determine the weight of concentrates fed to hogs, which weight, divided by the pounds of pork produced, will give the amount of concentrates required for a pound of pork produced. Also, a comparison can be made of the relative amounts of nitrogenous and carbohydrate concentrates used.

The greatest value of such a study comes from having a number of cost accounts on the same class of live stock to compare with each other. In addition to the above suggestions, an interesting and valuable study will be the gross and net returns per brood sow when a number of records are available for comparison studies. Comparison between records affords a good opportunity of comparing results in a way that will demonstrate the best farm practices.

THE JOBS IN PRACTICE.

Practical work in a farm enterprise should constitute a very importent part of the vocational agricultural student's training. Skill and understanding in doing the jobs connected with producing and marketing swine can be acquired only by practice. The best situation for this practice is on a farm where swine raising fits in as an important enterprise and where the student may have a full share of responsibility in executing the enterprise jobs. This situation.

may be brought about in several ways, though it, seems most desirable that the student should assume ownership responsibility, paying all expenses and receiving all returns from sales, and in the end be able to show a definite statement of profit or loss. Considering competency in economically producing and marketing agricultural commodities as an aim in vocational training in agriculture, the amount of profit realized from the enterprise may be taken as a measure for the student's efficiency in conducting it. Instructional work should be closely related to the student's actual production work on the farm. Instruction can be given most effectively when the student has an immediate need for it to enable him to solve his problems and to do his work better. It should be the aim to plan the school course so that the teaching may be based upon the actual performance of the jobs as far as possible. The enterprise jobs as they have been determined in this course have been arranged as nearly as is possible in the order in which they would confront a man who is just beginning the hog-raising business, assuming that the business will be started so as to have the first litters of pigs farrowed in the spring. The jobs must be performed on the farm in the order of their natural occurrence in relation to the season. The instructional order of the jobs will have to be arranged to suit the conditions under which the course is given. The seasonal occurrence of the jobs should receive important consideration in adjusting the course to local practices and in determining the order in which to give training for doing the jobs. The job cycle in swine raising extends over a longer period than most schools will find possible to devote to a swine course. This necessitates giving training for a job that must be carried over until the time arrives for doing the job. This will be the condition under which most of the instruction will have to be given in part-time or evening classes. In this case a plan for putting the enterprise into operation at some future time should be developed as progress is made in the course. The student should have his enterprise operations carefully supervised by the instructor which in a sense will be a continuation of training.

In a regular all-day school course a detailed plan for putting the enterprise jobs into operation may logically precede the student's instruction in the enterprise. The points to be stressed in this plan are, the student's purpose in conducting the enterprise—that is, whether breeding animals or fat hogs will be produced-the place and situation under which the enterprise will be operated, the extent or size of the enterprise, what equipment is to be remodeled or what new equipment is to be added, and about the date the cycle of jobs will be finished. In this case the student will conduct his practical operation at the same time he is receiving his training. The instructional order of the jobs should be based upon the natural occurrence

of the jobs in the enterprise. As the student proceeds in his work it may be found necessary to make changes in or additions to the original plan.

It will be noted that in setting forth the things which are thought a swine raiser should know and what skills he should possess to enable him to be the most successful no attempt has been made to present subject matter or technical facts. The reference material used in acquiring this information should be adapted to the local conditions.

SOURCES OF INFORMATION.

The publications of the United States Department of Agriculture relating to the subject of hog raising have been grouped according to the information contained and a list has been given as reference material under each group of jobs throughout this course. A list of the swine publications of the United States Department of Agriculture is given on page 44. The source of information, however, should not be limited to these publications alone. The swine publications of the State agricultural colleges will be found especially helpful and may be obtained free upon request to the deans of the agricultural colleges. Many excellent textbooks on swine raising have been published recently. A list of these may be had by request to the Division of Agricultural Instruction, State Relations Service, United States Department of Agriculture, Washington, D. C. Supplemental use should be made of swine growers' journals and farm papers.

Applications for department bulletins and circulars of the United States Department of Agriculture should be made to the Chief of the Division of Publications, United States Department of Agriculture, Washington, D. C. Farmers' bulletins available for free distribution may be procured by applying to a Senator, Representative, or Delegate in Congress. After the free supply of a publication is exhausted, copies may be purchased from the Superintendent of Documents, Government Printing Office, Washington, D. C.

FOR SALE BY SUPERINTENDENT OF DOCUMENTS, GOVERNMENT PRINTING OFFICE, WASHINGTON, D. C.