A study of milk production costs on 58 farms near Mason City, Cerro Gordo county, Iowa, covering the year November 1, 1916, to November 1, 1917, shows that the net cost of the 4,108,036 pounds of milk produced by the 900 cows on these farms was $3.15 per 100 pounds under the conditions for that year. All charges that could properly be made against the milk were included and all credits were also considered.

On some farms the cost of production was less, as low as $1.80 per 100 pounds, and on some it was much higher, as high as $5.60 per 100 pounds. Feed and bedding costs, at the prices prevailing in Cerro Gordo county in the period covered, amounted to $2.15 per 100 pounds of milk, while man and horse labor costs totaled 76 cents per 100 pounds. The cost for equipment, buildings, cows, bull service and other items made a total of 60 cents per 100 pounds. The credit for calves and manure was found to be 36 cents per 100 pounds of milk produced.