!£■ UNITED STATES DEPARTMENT OF AGRICULTURE Bureau of Agricultural Eco.ioilIcs A STU DY OF THE RETAIL MEAT TPA DE IN FIVE WISCONSIN CITIES W21 Preliminary Report -0-- Washington, E C Jur . 23. Prepared L. A. Adams Assistant Marketing Specialist Co st c f Marke t .on A. V. Swarthcut In Charge . A STUDY OF THE RETAIL MEAT TRADE IN FIVE WISCONSIN CITIES, 192 The lata presented in this publication were collected durii. i cover information concerning the retail meat trade year I ive Wisconsin cities, Mi lwauKee , Racine, Madison, Green Ea> . Claire. In each of these cities li re secured of ill the res dealing in meats. These stores were then vibited and schedules con- ning general information were secured from all those that hanuled fresh meat, whether or not they also handled other merchandise. In all, b}j ore covered in this way, and from this group the general informa- erning the retail meat trade in tnese cities has been prepared. STATE OF WISCONSIN Location of Cities studied Dur is canvass of the stores, information was also secured con- cerning the accounting records and financial data available. These stores were later visited by accountant s, and operating data were very carefully analy- -,-cords of 6** store* were availade for this analysis. This lack of accounting records has been felt oy the leaders in the in response to their expressed desire, the Bureau of Agricultural cooperatin,- e Bure i Easiness Re sear - re stern is prepared a standardized system of accounts. Tnis . has to require v^m of labor and yet is . enough to furnish data for a proper analysis of tne business. t\ a basis for comparison Between stores of differ' - 2 - the future the Bureau will prepare standards of operating expanse oased on the information obtained from these standardized systems. Lack of uniformity in the accountir. rmation available makes it necessary that some measures be adopted to place the information on a cc parable basis. In this study, it was foun- -sary that charges oe maoe, «. large number of instances, for rent, interest, depreciation, and a •alary allowance for the proprietor, a~ -cnsidering these data it shou be remembered that they have been adjusted as indicated. Every effort has been used to insure accuracy in these adjustments, but the total costs and net incomes must of necessity be somewhat affected by the data ar. mates which formed the basis for the adjustments. It was hoped that data concerning the* quantity of meat sold could oe obtained, so that costs could be computed on a more satisfactory basis, out the number of stores in position to furnish - ^formation was 11 that this phase of the subject could not be developed. The trade, as a whole, has little knowledge of the use and importance of such data, and con- sequently gives little effort to keeping sucn records. It is recognized that the data at hand are not sufficient tc make possible the accurate statement of conclusions. On t .er hand, they are sufficient to point out some rather interesting and helpful facts . operation of retail meat stores. Many subjects, the discussion of would be particularly helpful, must of necessity oe disregarded as no au quate information was obtainable. Among tneae are the important subjects of I relation of turnover to margins, investment and profits, the Dusiness mortality rate, the relation of experience and age of the particular organ- ization to its success. It is hoped that in future studies some rather def- inite information can be obtained which .vill make possiole profitable dis- cussions of these important subjects. PROFITS IN THE TRADE One of the outstanding results of this survey is that 27 out of i markets which were carefully analyzed in regard to expenses showed a loss when charged with interest on capital invested, deprec . t and a salary for the proprietor. The need of more adequate records is unquestioned when a survey of this sort will disclose U2 per cent of the stores operating at a loss. In only a few cases I f .or know whether the business was making a profit or showed a loss. If he knew he was operating at a lc it is possible he might find it advantageous to enter some other line business, or even to work for someone else as an employee. An analysis of per cent of the stores that did make a profit indicates that large profits are not common, nineteen per cent of all stores having made a net fit of less than three per cent on sales. Thirty per cent made from 3 to 6 per cent, nine per cent made over b per cent, with out two stores making over 6 per cent net profit. These profits, of course, are in addition to a salary which it is assumed could be earned in outside amployment, n- terest at 6 per cent on capital invested. 3 - SALES BY TYPES OF STORES Stores were divided into four types: (l) Straight meat markets handling fresh meats, and miscellaneous merchandise not in excess of ten per cent of total sales, (2) combination markets, doing a combination of fresh meat and grocery business, (3) chain stores either straight or com- bination markets and (U) stalls situated in public markets. From the data it appears that the straight meat market in the area studied sells about three-quarters of the meat. This per cent varies be- tween cities, ranging from $9$> in Madison to Z~rf> in Eau Claire. A previous -iy made by the Department indicated that for the whole country about fifty per cent of the sales were in markets of this class. Chain store sales were not important in any city except Milwaukee, where tr.e sales in this type of market amounted to 11$ of the reported sales. Combination meat and grocery stores were of more importance in Madi- son than in any one other city. Here they sell 37 per cent of all reported sales. Combination market sales in Milwaukee were only 12 per cent, the lowest for any of the five cities. Table 1. Per cent of sales by types of markets. City Per cent of Total Sales in Straight at Markets Ccmoination Marke t s Chain Store Stalls in Puolic Marke t s Milwaukee Racine . . . Madison . . Green Bay Eau Claire 7b 33 72 12 13 37 20 11 11 h 5 PER CENT OF CASH. CREDIT. NONDELIVERY AND DELIVERY SALES la present survey of the retail meat trade indicates that stores maintaining a delivery service have, on the average, sligntly higher total expense per dollar of sales. Previous studies point toward the same conclu- sion. The stores maintaining this service must pay for it either by charging slightly higher prices, or by a reduction in the overhead percentage by at- tracting an increased voluae of business through tne extra service renaer It is important that the consumer understand that delivery is an additional specific service. Unfortunately, this is not generally realized, for the public does not seem to be .4 to accept a price policy oased on one for the meat, and an ad .1 charge foi 1 policy would probably be the most equitable s riae a service, tne ccst of . .. r^ust be borne by .e gooas be purchase*, . . :iey from the bank, or capital in- creases coets a.-. t be a Some of the accounts are .-eases costs. The cost of v . for, eitn . . rease in price, an increase . Lness, or by a separate additional charge for 1 service. A separate vice seers the mcst equitable solu- tores . . -aaer pays for this service in the form c . lual stores may find that increased I wi t.oout an in- crease in the cost pi . i be much fairer to the consumer who does not use these m j to give hiti the - -£e in the form of lower prices. two largest -.ear to use credit less than any of the otner cities. The larger use ci credit in the sraaller cities is prou: . :s .etter acquaint wit. customers and feel •.•»niing credit. The dealer in the larger < .nowing little a .. s customers, does not feel so con- fident of payment. 2. Per cent of casr,. credit, Tier. -^e livery and delivery sales C_ity_ ; Cash : Per Cent ~e : <$C : 77 : Green Bay Eau Claire . -.1- De livery Per Cent 93 89 b9 71 ol Delivery Cent 7 11 31 29 39 NO DECIDED TENDENCY TOWARD CASH AND DELIVERY Answers from these deal* . the tendency of the puolic to ..ge buying habits seem to Is t.iere is no definite tendency. The majority felt that there was no change in th ;iness. Aoout half of those reporting a change felt that the tender .ile • er half felt thi'ir trade was ten^. reajt. - 5 - . rty-one of the stores declared that tneir trade was tending toward delivery while only fourteen felt that there was a change toward non -de livery. Prom these data it may be inferred that there is probably no indi - . of a decided change in the buying habits of the public served by »s group of stores, the changes being caused by only a natural shifting of population between sections of a city. The slight change toward de- livery may be a reaction in consumer buying following the war and evia<< ced by the public returning to its accustomed method of buying, instead of patronizing markets offering the lowest prices. SALES BY SIZE OF ST OKES From the answers given by the dealers to a questionnaire, it would appear that nearly half the total number of stores selling fresh meat have sales of less than $20,000 yearly. The sales value of the meat sold by these stores is but 20 per cent of all the uieat sold by stores reporting. On the other hand, only four per cent of the total number of stores had sales of over $30,000 per year, yet this class of stores handled 21 per f the total sales. Table No. 3. PES CENT OF SALTS BY SIZE OF STOPES Stores grouped according to volume of sales. Yearly sales Stores reporting sales Per cent of total sales oer Per cent reported Less than $20,000 $20,000 - $40,000 ,000 - $60,000 $60,000 - $30,000 Over $30, COO 233 200 57 26 24 *5 34 10 k k 20 ' 32 lo 11 21 Total 330 100 ICC -tores which had the accurate accounting records, only LU per cent had sales as low a 6 $20,000. This difference seems due to t fact that the larger and more up-to-date stores nave bookkeeping records which furnish the information necessary for successful conduct of the b ness. also possible that some measure of optimisn influenced tne -lerfa' estimate of their volume of sales. POPULATION PER STORE Data secured during previous surveys ol tr.e retail meat oubioess oy the Department indicate that a patronage of at least 1,000 persons is neces- sary for the successful operation of a single store. The five cities under 6 - sideraticn had a population of 606,000 in 1320, an average of 932 per •tore. This varied from a low point of 337 in Racine tc 1323 in Madison. It is interesting to note that in the group c tores analyzed, as the population per store ised the percentage of the stores operated at a profit decrease^ -jt cent in M . as against 23 per cent in Racine. It is of the 27 stores Lag a loss, 2** were in cities hav -tion of less than 1,000 per store. While these data are not ad Heating a conclusion on this point, they should serve to call atte t I .vhich should be given seri- ous consideration by anyone cc . ..ig a start in the retail meat busi- ness. There are, however, irany other factors which should be considered along with population. Taole - . POPULATION AND THE NUMBER OF STORES : Population : Nut: oer les Stores : People 1920 • :per Store Milwaukee ^37,1^7 30" 7 Racine .393 70 <537 Madison 33,373 29 13^3 Green Bay 31.017 23 1 Eau Claire 20,900 19 1100 •Includes I3 stores which vere mexoers o: chain store »y» te!;:s i but not included in the rest o: RELATION OF SI2E TO COST The larger stores in this group ao not in general operate with a er percentage of total expense. Analysis of Table No. b shows that the high-expense stores are distriouted ratner evenly throughout the entire • ge. Chart 1 displays graphically that there is no evident relation be- tween voltxne of sales and low expense percentage. - — *» -4 r-l •c = . - ■ -., .1. .:: c 5 h ■ U C iL K B • r-* 0> ^ «^= ■ E -r ^ 1 d CD O r-1 J> 4-> o w o - a (0 U (!) I := o » o & 4, X> r-4 a, o v. ? A O «*-i 05 s 1 B i- O lj •-. MH N WOO r-l *-> OO- {I ^ ;c * aver- ages - greater Total Expens-. -tores * money About naif difference is directly attrioated to 7/ages anci ines. is ana Sclaries 'wee - Bind 5 *nd Ta it varies ir per em e of the stores t ne avc - nig. stores are not gt ,yerous. In fee t , blj it one of the contributing factors to many of the losses that are indicated. The average of rent expense for all stores analyzed was 1.52 per cent total sales. Of the twenty-seven stores that showed a loss, seventeen had more than this expense for rent. These data apparently indicate tnat the retail meat trade aces not warrant large expenditures for rent. The added trade secured by locating on a high rent site tat net sufficient, usually, to offset the acaed expense. WRAPPINGS. PAPER. TWINE. ETC . Wrappings expense varied from 0.2b to 1.73 °*" total sales (See Taole o). The range of this expense for individual stores is snown in Chartb a and 5. Peculiar and unusual conditions no doubt are responsible for the highest ana the lowest percentages, it those toward the midale represent the amounts that the more typical stores expended for this item. If wrapping expense is larger than the center item of the group, it is well to deterr... I reason and decide whether the money spent I . s way brings returns - ■sr ways. r example , a particular dealer may .vrap the meat in an exceptionally heavy paper, tied with a string of extra strengtn. The satisfaction on the part of customers, as indicated, pessioiy t»y continued patronage, lid repay in •ales for the slightly higher cost of the stronger paper •. HOW LOSS :" BE REDUCED The two obvious ways to increase profits are to reduce expenses or to increase sales. Possibly the effort to reduce wages expense in a one or twe-man shop would result in little saving. la rr.ost cases the number of meat cutters are employed to handle the rush hour volume of trade, even thougn a t ether times their services are not fully utilizer. Dm idle time is a airec- cost tc tht store, f. j'n there i s no direct sales return. If sales can be increased, the expense of their wages would be distributed over a larger amount of sales and the loss might be turned into a net profi It does not follow that a hign "»ages and Salary" expense necessarily means a los6 to the owner. One of the .acst prosperous stores had a very high or expense, out it is noticeable, from a stuay of Table b, t ugh wages expense is generally associated with a net loss, (See Charts *♦ and 5). In tht I analysis, each store must be studit . vidually, as particular conditions surrounding it may or may not warrant an expense toat is out of line with the average. Certain expenses, at hat been pointed out before, nay oe warranted • er particular conditiont. A ttore proprietor may ; 1 custodiers detire special tervices and that he i s warranted in incurring more than the usual expense. In the final analytis, business Judgnent oaciced by cc information oust decide whether or not the retultt warrant the expenaivare. The figures are presented to show the experience in a few typical ..risen is Invited, not a. •- ment or of perfection, out to I :&j leaa : fcl- er to a clearer realization of the relative importance of various items of expense . what can be pointed out it unless peculiar condit ions su rround the store , the various expense should be confined wit.iin given limits. Otherwise, max. fficie: not being ootained. Comparison with the experience of others is the best method ^covering leaKs in any organi- zat: EXF | ' DN OF CHARTS 4 AND j. d 5 °^ the following pages, present the average expenses of a group of stores and then analyze each average. Because of the additional expense of delivering, the Total Expense of a gr : stores which deliver cannot correctly be compared with the Total Expense of a group of stores which do not deliver. 'The SU stores from .vhicn accurate accounting data were secured were divided into two classes accord- ing tc whether or not delivery service was renderea. Each of these t classes of stores was again diviaei into two groups according to whether or net the stores showed a net profit for the year. Chart U presents the non-ae livery stores .art 5 presents the delivery stores. Total Expense for both the profit and the loss stores is shown by the two heavy bars on the left of eac.-. chart. In each chart the bar on the ex- ~jz left is tr.e average total expense of the profit stores within tnat group; the bar adjacent t. it is t -rage Total Expense of the stores ved a loss. Eacn bar of pence is made of Wages ana Salar- ies, Kent, Ice and Refrigeration, Miscellaneous, Wrappings, Shop E;cpense, Heat, Light ana Power, Interest, ana Delivery Expense in the case of the group of delivery stores. Eac. item of expense is further analyzea in the same chart. Take for example, Wages and Salaries. The s. lia black portion of the large oars rep- resents Wages and Salaries. The lengtn of this bar i6 aetermined jy tne av- Wages and Salary Expense as show. - .e right of tht oig bars, The data used in tr.e average are also present* .e small black oars s. the expense of eac .al store. I r at tr.e cottom of each bar is the store number ana is tr.e same as usea in Taoles b, 7, 3 and 3. The ctr.er it- expense are presented in a similar manner. The individual stores are represer.tea oy small oars - the average is tne larger shaded oar in I average is tr.e one used in tne Total Expense bars at tne le: -ach chart. Chart 4. '. V-DEUVERY STORES t* ctfi cr -.■■». \*. 11 AVERAGE WAGES & SALARIES RENT Expenses • \Lm6»r *>*<«■•■ »oca * c s — c O o — 1 1 > > ■iffiRiffpaac&is^ffeR'Ks^ai liceisi 5 ■ H ^ j- ftl i ^^u>j\in]rA^(\jr rvJ '« ! lArtN ! (Oi U> 1 1 1 « »X ^ r^T'^S.'^r''?- 3 " ^ !>? f-M-Nf-MOvDO CM ir\ to ^ivi rA to Ai f*-\ to 60 .-t ^c3vor-(\ Jl rM^rvjvi3oNr^^,j-ftoJ; &\r> 2vo o>Co cm J* J* eo ■ ■•-1 — < •— H H OjrHrH^^,-! C\j '^r^CU ' rH ' C\j r^ rH ' r-t ' r-^ i u ■ V 1 c. •i ■a~SSfL5&^d8^cgcg^553«g^fi!^^3S; c -. •^ «-• .-«,-»,-«,_<,_, ,_,,_« »-t * o R^&pve Riser 3 «p, jx* r™^* ™ em! lown^^wMio -h a. •J a i so A M ££2 ZX ^ ®&533 RS IS &S\£2 £3 J9R2JS5 ^ r^ ^^MntOtvvOO iTMT^vX) r*Au>-rf ^vO f^ r-^f n CO Co £*!o CO O 60 U> I « ft *"* H '"'•""' ^ H t-t r4 •-? " r-l " H c c I PS i SQS. e ???2^^' cuv £zl 0fVJ60 cr»r*Mrv^ eo r«- r-~ f^-irsj- J-J- c\j eo r- to ^ r^o^^Cvia>r-^c^ f^vvo oo inUJ O^mo r- j- vo o k> ^\ on r*^ a 1 * a^ r2. 5o cm cm CM CM rH r-« rH t-i rH r-( ,_( f*"\ ,_( ^H cm 8o fjy rr^Hfi £ ^ °"*-3: ^ ^ ^-^ ^-mo^ mc\j cm r^^n r-ir^cvj vOHffMT\Nvr)n»^o»^ crv j- cm p'^r^-oOr^crxCM tA rA o i-A iA -^ i! ^P * SP r J ^ H O O n t^-st inu^r^c\jr^toco«j3tOu3aJ o.-*^ ^ Jvo 1 > i i < i ii ,i r*"N ,-t tOvX) eo o ^tOHr\^»if*OONr^SHHMSnOvO(\)i^MslMi.04(\lH O £ 'H^rjwcyHftiHWRj k\. - r^CM ^rAtM cm 2Tcj >A r; v. ' o o o 8s?iJS>c^&SP?iS2a^\S»6^.3««a^5&8S?iP8^ I I .^T R £^-3 SI Oi ^ 2*-3L ^"2>^ »"\ cr> ct\ r- o> ^h eo on^j- r- ^ w q o to ^*> -5 O ON CT> J* O ifvM(\) cr>\u TS- j-f f^vO CM o Q kO »*> O r^> Cj Q ON W vO if\^t r^voj ,h IOvO lf^^rMr^» v ^K^^ r ^ ^ CM »^VJ» lp»vo r- eo o\ o r-i cm **vt kf>vo r«- eo crx p ^ cm »^v^f irwp r- to m ' ► ► as r. • r- a X. o # \8)8& ! £&3£ ! • I CM i CM i CM f-\V£> K\ t i i r— r-» f^r^ i Q I t i r- r~- r-» j* i to i i I tO O K\ I « to j- cr» i ^r r-« fn I I C\J I i CX\ I . i i m i i i lT»VO 3 7 . ^o,* o cm cm.? mu5.rf into CM v£> CM .3 (\)i (T\H CM CD r-- r*~\ BO NOW Mf^(\|i\j cm .- cm <\j i-h f>.-« ,-i r-1 #-» f^r-l ,-1 r-t 1 _ tr - Hf\jr»r«- cm Oj* r-itor^r^otoj-KMO Q tO r-t Q tO (T\^NI^OMO f^VCVJ f- VJ3 KO <-* r r \\T\f~- C\i Jt O f^vVO (V I r^uj vflNO if\OiTiOino wr-inLONHONHOOJ' r— p^v^ in r- wx> ,_< (rvf^<^f^r-Hf ; -0«--ir'--CMC\JO»^O^CM-3-.^l- rn.rr W h iT*IT\ r>-tOO ntOOM cm m r-i cm o\, i a rt u W-3- r«-^r to r— m,* ^vooo^nnj eovj3F-toto<^6otoirM*--c\j^- r^-cj m r^vo mr- j- s a MVI50HHOO in iT\^t VO r^vT) r-« i ^ Nj-r4fooMT\0 nh r>- G^^t c\j r— j- I I r-t f-l rH r- 1 H H cm cm itsko m »*- lTiU3 (\JVD H C\J O to r— O CM O o a\cr*r- HHHHrl(\IH(\)HH(\J r-t^- *-t r^vto o^O\D n^ onjS- r^ cm oMnnifMnr- eni^o cm cm in m fn^t » h ^mw i^i ^Mr*-wr^Mu3(\Jiooaj>DjtH 1 -<^Mrjr^i^f>-noi^inCTMOOO>r^ritiOHj'(\j i ON <-4 CM <-< ^h HHnHrtWH(\lHH(\lH(\) H n(\) WC\JHHJtH(\Jf\JHWI^(\) hmhmovowowqujoi it\w rn.3- h^whw w n f— j- cr»^ rnvo j- inn in j- ^t in to mvu ,3- -=r invo ootoj- to m ctn r-i incM .hj- r»- r- ,-t jj- o ^ o -=r vo rn t*~\^D no fj nw cah cr.,3- h o^ovocj on m .u- vointo^j-mo%'-Htoino>rnocMOtoto WH(\jvOOLnr^"o nnnHOJ , wrj(\J00^f > -OJ-H(\)Wr r \Oj'MONC\JO r— tO VJ3 CTvtO -3" n CT> CM 0> J" MW^(\JjJ(\lNHjriHHWNiTi r-~ r^-j3 o^ ^-w W ir\C0 3 60 nc^O H iA*0 IP f«-\vr> OvO H W IT>M r*-<03 cm cr>totoo lOJr-i incr^D cr>in^o ctn^- cr>fT-t in t^vo <-« in r*-v£> hmom^mnh^ m mto^ (Tiomao cm no cmvo m ^t o«x»toincr>CMLntM^t noMinwo(\io>ou)^y5 in i in kmt> CM r— r-t in nj 1 in en .-» .-i rn_3" ^t vT) j* m^f f^^r ^rd^C^rH^^tor- oo^ornmtomf^mcMcj>»^BOr-.cMminto J^^ j^HiMCM-iCMCMCMCMCMCMCMrHCMCMrjrH c o \o a -f^OvX) r^-co mo CM in 5 ^^^^-ste^- i r r •■" ■ ' i i r\W w now o\hvj) ) st f^r^CTJ-v.Ofj r- > invD o to O O -3- rll CM cv" CM CT> • ' ^ ^ r<>v IP CT* JN IT*. 5?. cjn cr» to r— r— in in,3 »^ -t J f^> j f*^-3 ^°^ r- to cr» O r-< cm f^^f 10^ r- to o -< rj rn.3- mvo r*- to ctn o rH cm n4 r*^ Ps kv* 5^33^3 344 ininmininmininin invij ko ko vo vd -0 Table No. 7 DETAIL OF WAGES AND SALARIES IN TABLE NO. b Wisconsin Retail Meat Study, 1921 Wages Of; ice:: Wages i Office : Nucber i and Wages: : T.tal : : : Number: and Wages : Total Salaries • • Salaries: 1 3.39 ! .57 '■■■ b.Uo : 33 I 3.89 1 1.99 • : 7.33 2 10. Ul .7U is 11.13 : : 34 : 3.30 : : 3.30 3 _2 : .73 :: 9. CO : :: 33 : 9.00 : : 9.oO U 13-33 : 1.32 s: 13 . 20 : : : 3b : 11.43 : : 11. -3 3 : 6.3U : M : : 7.02 ::: 37 : 9.40 : : 9.40 J.iH : 1.29 :: 0.77 ■■■: 33 : 14.32 : : 14.32 7 13.36 : : : 13.3d ::: 39 : 10. 3o : .7U I : 11.00 3 7.20 : l.oo : : 3.3o :: : 40 . 9.66 i : 9.00 3 S.66 : .32 :: 9 . 30 : : : 41 10.02 : 10.02 10 10.67 : : IO.07 : : 42 0.33 : 0.33 11 7.67 1.02 : : 3.69 ::: -3 9.29 3.13 : : 12. 42 12 13.UU \ \ 13.44 : : 44 9.33 : 3.^3 13 9.37 \ \ 9.37 ::J uj i 13. 3U : 13. 3-* 13.02 1.76 :: 1U.73 :: ! Ufa 14.91 : 1-.91 15 10.37 2 . 20 : : 12.77 ::: U7 : iU.19 : 1.34 : ; I0.13 lb 17. - 2.33 :: 20. 04 : : us i 15.52 : 13.32 17 -.17 U.17 •••• : -9 3.21 : 3.21 13 7.35 : : : 7.33 ::: 30 : 14. IS : 14.13 19 10.20 • : : 10.20 : : : 31 13. U2 : 13. U2 10 . -4 : : : 10. 4U : : : ^2 1 9.73 : 9-73 21 : 9-37 : lr33-:: 11.73 : :: 33 : 11.77 : 11.77 22 7.43 : 2.14 :: 9.02 :: : 3* : lo.93 : 1.21 : : 13.14 23 12.32 : : : 12.32 : : : ?3 : M : 9-^3 24 11.10 : 2.23 :: 13.33 :- 30 9.CU : 9.0U 23 11.79 : 1.72 :: 13.31 ::: )1 : 10.-; : 4.33 : : 15.41 26 -.96 : 2.31 :: 10.27 : ••: 36 : 13.06 : 19.06 27 11.33 : 1.77 :: 13.13 ■■■■ 39 1 13-33 .11 : : 13.UU : 23. : 1.91 - 60 : IO.05 : 1C 29 12. 11 ■■ •47 ::: ol :.3i : 12.31 30 11. us : 1.33 :: 13.31 ■■■■■ o2 : 1-.3? : 13.33 31 10. 10.63 :: 03 1 : 13 32 12.31 : : : 12.31 : 34 . ..9U Table No. 3. DETAILS OF J. o JDY, 1921. Office : Depre- Bad Adver- : Other : -oiianeous Number Expense : ciation : Using s Expense : Expens»e 1 .32 : .17 : .42 : .19 ! .IZ \ I. J 2 LG : .36 : .19 : .20 : .17 : 1.02 3 i .14 : •) : .02 : .36 : .71 : • 03 i 1-39 : • 33 : • 19 1 2.-3 5 .11 .19 = 1 1.19 6 .10 : .49 : .11 : .21 DO 7 • 13 .77 : .73 1 i-o3 ,5U .22 : .51 .— .71 3 -36 .21 .06 1 .01 1. 10 i • 33 11 .33 ,UC .73 12 .-4 : .70 2.20 .03 ^ .10 .03 : .32 : .U7 .46 : 1.93 15 : l-.l 1 .37 • 73 3-33 16 .29 : 1.19 .03 .04 : .ol : .13 17 : .11 : .32 i : : .1? : .96 : : SO 19 : .11 : .20 .11 : 20 : .11 : .oa 1.32 .10 : 21 .74 .9* .09 : .31 ! 1.6 22 : .20 .3* • 37 -.11 23 .11 .31 : : 24 .36 .35 .33 •• .1? 1.93 25 • 3* .23 .06 : 26 .51 : .60 : 1.21 27 .28 : : .03 ■ • 37 : 1.92 I .13 : 3-- 29 .06 : .20 .17 : 30 .13 : : 1. : 31 • .25 .9* .33 1 : l.c 32 .12 .32 .08 : : 1.22 3. 04 Table No. 8 (Continued) (Detail! of Miscellaneous Expense in Table No. o) :ice Depre- Ekd ;>:v« r- Other Miscellaneous Number Expense ciation : Debts tising Expense Expense 33 M .2 1.47 .* 1.03 .21 .19 2.3o 33 .2o • )) 5 .09 • • 93 3o .19 .89 1.33 i ol 37 • 31 • 9b .22 1.49 3> 1.53 .50 .^9 .14 3.02 -3 .71 : .3- 1.21 4o • 32 : .37 .03 .23 _2 1.27 .24 .07 i .05 .10 .4o :2 .3° • 53 .17 :9 .3* .60 Hi : .1? • 1.2* .09 Ijl .19 • 34 .19 .06 .73 .21 .86 • 13 1.20 M .31 .27 • 37 i.63 ■ .23 1. i .05 1.42 3-21 .18 3 ! -^ .11 1.43 .18 .98 .12 1.J 51 .28 l.Co .12 1.4o .25 .00 .07 .93 53 : -7 11 1.13 .3- >5 .15 .05 .05 1.24 55 • 38 .21 .3o : .03 .16 1.69 5o .41 .01 .17 1.19 57 .53 1.29 .14 .71 .14 2.31 53 • 30 1.35 .08 1.73 59 -3 oi .02 .07 1.C8 it • 39 1.23 .27 1.39 61 • 31 o 1.10 • 15 2.81 • 32 • 89 .11 1-32 • 35 .30 1.21 .03 • .37 .07 .70 .12 I 1.29 - 2 5 - Table No. 9 DETAIL OF DELIVERY EXPENSE IN TABLE b. Wisconsin Retail Meat Study 1921. Del ivery Exper. Store tariwf MfcflM : Other Total : 1 .73 .77 1.30 : 2 1.-3 1.83 3-Ob : 3 2.30 : 1.39 4.09 : 5 6 1.30 1.25 2.33 : 1. 1 1.- 3.C9 : 7 .31 ! .93 1.79 i 3 : 2.79 2.33 5.12 : 9 1.73 1.04 : i2 '■ 10 1.71 1.16 1 17 s 11 : 2.03 1.24 : 3-27 : 12 D7 1.20 1 27 : 13 1.71 1 : 2.69 •• Ik 1. 1.15 i 3.09 : 13 1.66 3-12 : 4.73 : lo 17 IS l. 2.86 U.33 : : 2.30 2.07 ;7 : 19 1.46 .72 2.13 : 20 .13 .22 .-0 : 21 5-33 3-47 3.32 : 22 : 23 ■ 2.23 1 .91 i 3.14 : 2U 1 1-99 = 3.82 . 5.81 : 25 1 2b : 27 : 1.72 : .93 : 2.70 : .77 : 2.09 : Jo ! 26 1 1.30 : 2.77 : 4.37 : 29 : 31 •• 3-27 1 2.33 : 3.30 : 1.03 ! 1.00 : 2.oo : 32 : : : : Store Number 33 ^ 33 36 37 33 39 40 41 42 43 47 -3 49 50 31 32 53 54 55 5o 57 59 60 bl b2 03 Delivery Expense Ifcgtt 1.93 1.30 2.07 2.22 2.34 4.16 1.59 -.77 1.42 1-52 2.89 3.81 1.09 3-93 1.U7 Other .62 1.7b 1.95 "o3 1.01 2.32 2.32 2.29 l.bl 1.07 •31 Total 2. 00 3. 00 3.91 .77 3-71 3.13 4.38 1.40 3-93 3.92 1 ■ 1 EXP ENSES COMPARED " In Tacle 10 appearing upon Pa t e 2$ comparison is made with expenses in retail meat trade for the year 1319- fne figures were collected by the ~.t of Agriculture : ■•ill attributed over tr.e United States oxper.se is slightl . er in the case of l nark. I for 1321. Most of the difference appears in .vages and salaries. In comparing tht expenses of the two years, it should be remerr.lered • es are based on total sales. The price of meat fell between the two periods and thus if the same amount of meat were sola the il sales . e less. If the actual amount of the exper. iined the same for each of the two years, the percentages for the 1 - period w greater on account of the smaller base upc sh they • i. . s table differs frcr. Taole o, in that Delivery Wages are included in the percentage of V.'ages and Salaries and Other Lelivery Sxpenet ln- Mi seel lane ous Expense. The Delivery items are presented inai- vidually in the last two columns. UNIVER! ff o 9h ON rH ON ID * j a CO S cm o o c o M -r< I ■ H 1 1 I i ■ .r< b c o I I ^ <4 C <-« U O C (D «-H CO «s c o o, en *-« 8 2 o o 4-> o to O O '5 O O 4> u • O o *» » wo f^CM CO CTN r^»fvj VO M tO O CM CM . 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