APPENDIX VII.
COSTINGS OF CATTLE PURCHASED FOR ARMY USE.
The average price paid for cattle in 1940/41 was approximately £5 greater at Dublin and £4 greater at the Curragh than in 1939/40, the increase being due to market conditions. This factor chiefly accounts for the increase in the cost of meat per lb.
It will be seen from the attached statement of Cattle slaughtered that the average live weight per animal purchased for the Dublin Abattoir and the Curragh Abattoir was 17 lb. and 45 lb. respectively, less in 1940/41 than in 1939/40;
which accounts for the decrease of 16 lb. and 31 lb. respectively in the average production of beef per head.
(Signed) PEADAR MacMATHGHAMHNA,
Accounting Officer.
Department of Defence,
2adh Meitheamh, 1942.
CATTLE SLAUGHTERED.
|
Cattle |
Weighing |
Costing |
Produced |
|
|
|
cwt. |
qrs. |
lb. |
£ |
s. |
d. |
lb. beef |
In Dublin |
In 1939/40 |
762 |
8,814 |
2 |
2 |
18,254 |
16 |
6 |
552,061 |
„ |
In 1940/41 |
1,607 |
18,340 |
3 |
14 |
46,303 |
14 |
6 |
1,138‘002 |
In Curragh |
In 1939/40 |
873 |
9,885 |
3 |
11 |
19,860 |
16 |
9 |
599,098 |
„ |
In 1940/41 |
1,383 |
15,107 |
1 |
5 |
37,045 |
2 |
2 |
905,888 |
DUBLIN
|
1939/40 |
1940/41 |
Average live weight per animal |
11 cwt. |
2qr. |
7.4 lbs. |
11 cwt. |
1qr. |
18.3 lb. |
Average cost per animal |
.. |
£23 |
19 |
2 |
£28 |
16 |
3 |
Average cost per live cwt. |
.. |
£2 |
1 |
1 |
£2 |
10 |
6 |
Average production per live cwt. |
|
63 lb. |
|
|
62 lb. |
|
Average cost per 1,000 lb. beef |
£34 |
1 |
8 |
£40 |
6 |
9 |
CURRAGH
|
1939/40 |
1940/41 |
Average live weight per animal |
11 cwt. |
1 qr. |
8 lb. |
10 cwt. |
3 qr. |
19.4 lb. |
Average cost per animal |
.. |
£22 |
15 |
0 |
£26 |
15 |
9 |
Average cost per live cwt. |
.. |
£2 |
0 |
2 |
£2 |
9 |
1 |
Average production per live cwt. |
61 lb. |
60 lb. |
verage cost per 1,000 lb. beef |
£34 |
5 |
0 |
£40 |
1 |
6 |
DUBLIN MILITARY ABATTOIR.
COMPARATIVE STATEMENT OF PRODUCTION ACCOUNTS FOR THE FINANCIAL YEARS 1939/1940, 1940/41.
Dr. |
|
Cr. |
Particulars |
1939/40 |
1940/41 |
Particulars |
1939/40 |
1940/41 |
|
Total |
Cost per lb. |
Total |
Cost per lb. |
|
Total |
Cost per lb. |
Total |
Cost per lb. |
|
£ |
s. |
d. |
d. |
£ |
s. |
d. |
d. |
|
£ |
s. |
d. |
d. |
£ |
s. |
d. |
d. |
To Beef Purchased |
.. |
.. |
— |
— |
3,358 |
11 |
1 |
— |
By Sale of Hides |
|
|
|
|
|
|
|
|
„ Cattle Slaughtered |
.. |
18,254 |
16 |
6 |
— |
46,303 |
14 |
6 |
— |
and Offals |
2,186 |
10 |
7 |
.95 |
5,114 |
0 |
6 |
1.01 |
„ Commission |
.. |
.. |
190 |
10 |
0 |
— |
401 |
15 |
0 |
— |
„ Balance Prime |
|
|
|
|
|
|
|
|
„ Lairage Charges |
.. |
.. |
20 |
6 |
0 |
— |
34 |
13 |
0 |
— |
Cost of |
|
|
|
|
|
|
|
|
„ Killing Charges |
.. |
.. |
95 |
5 |
0 |
8.07 |
200 |
17 |
6 |
9.90 |
Production C/D |
17,350 |
8 |
4 |
7.54 |
46,836 |
17 |
8 |
9.22 |
„ Labour:— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Military Officer |
.. |
254 |
3 |
10 |
— |
296 |
3 |
10 |
— |
|
|
|
|
|
|
|
|
|
Other Ranks |
.. |
721 |
17 |
7 |
.42 |
1,355 |
3 |
3 |
.33 |
|
|
|
|
|
|
|
|
|
|
19,536 |
18 |
11 |
8.49 |
51,950 |
18 |
2 |
10.23 |
|
19,536 |
18 |
11 |
8.49 |
51,950 |
18 |
2 |
10.23 |
To Prime Cost of Production |
|
|
|
|
|
|
|
|
By Total Cost of |
|
|
|
|
|
|
|
|
B/D |
.. |
.. |
.. |
17,350 |
8 |
4 |
7.54 |
46,836 |
17 |
8 |
9.22 |
Production |
18,642 |
2 |
3 |
8.10 |
49,461 |
6 |
11 |
9.74 |
„ General Standing Charges: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Premises: Depreciation |
6 |
17 |
2 |
— |
6 |
13 |
8 |
— |
|
|
|
|
|
|
|
|
|
Repairs |
.. |
216 |
4 |
7 |
— |
29 |
0 |
1 |
— |
|
|
|
|
|
|
|
|
|
„ Furniture and Equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
—Depreciation |
.. |
6 |
4 |
0 |
— |
5 |
14 |
8 |
— |
|
|
|
|
|
|
|
|
|
„ Transportation—Delivery |
93 |
12 |
0 |
— |
117 |
0 |
0 |
— |
|
|
|
|
|
|
|
|
|
„ Plant and Electrical Machinery Repairs |
.. |
48 |
18 |
3 |
.16 |
17 |
15 |
11 |
.04 |
|
|
|
|
|
|
|
|
|
„ Sundry Services:— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fuel |
.. |
.. |
.. |
8 |
1 |
0 |
— |
8 |
0 |
11 |
— |
|
|
|
|
|
|
|
|
|
Light |
.. |
.. |
.. |
7 |
10 |
0 |
— |
7 |
10 |
0 |
— |
|
|
|
|
|
|
|
|
|
Water |
.. |
.. |
.. |
5 |
0 |
0 |
— |
2 |
12 |
0 |
— |
|
|
|
|
|
|
|
|
|
Preservatives |
.. |
.. |
28 |
6 |
7 |
— |
81 |
15 |
1 |
— |
|
|
|
|
|
|
|
|
|
Office Expenses |
.. |
3 |
10 |
0 |
.03 |
6 |
10 |
0 |
.02 |
|
|
|
|
|
|
|
|
|
|
17,774 |
11 |
11 |
7.73 |
47,119 |
10 |
0 |
9.28 |
|
|
|
|
|
|
|
|
|
Add overhead charge of 5% on Prime Cost of Production to cover all incidental |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
charges |
.. |
.. |
.. |
867 |
10 |
4 |
.37 |
2,341 |
16 |
11 |
.46 |
|
|
|
|
|
|
|
|
|
|
18,642 |
2 |
3 |
8.10 |
49,461 |
6 |
11 |
9.74 |
|
18,642 |
2 |
3 |
8.10 |
49,461 |
6 |
11 |
9.74 |
To Cattle Slaughtered |
.. |
19,860 |
16 |
9 |
— |
37,045 |
2 |
2 |
— |
By Sale of Hides |
|
|
|
|
|
|
|
|
„ Commission |
.. |
.. |
218 |
5 |
0 |
8.04 |
345 |
15 |
0 |
9.91 |
and Offals |
2,251 |
5 |
2 |
.90 |
3,990 |
4 |
4 |
1.06 |
„ Carriage on Cattle |
.. |
|
|
|
|
|
|
|
|
„ Sale of Blood |
26 |
15 |
1 |
.01 |
42 |
4 |
6 |
.01 |
„ Labour:— |
|
|
|
|
|
|
|
|
„ Balance— |
|
|
|
|
|
|
|
|
Officers |
.. |
.. |
.. |
182 |
6 |
11 |
— |
182 |
17 |
11 |
— |
Prime Cost |
|
|
|
|
|
|
|
|
Other Ranks |
.. |
834 |
0 |
7 |
— |
886 |
3 |
2 |
— |
of Production |
|
|
|
|
|
|
|
|
Civilians |
.. |
.. |
159 |
18 |
0 |
.47 |
159 |
18 |
0 |
.32 |
C/D .. |
18,977 |
7 |
0 |
7.60 |
34,587 |
7 |
5 |
9.16 |
|
£21,255 |
7 |
3 |
8.51 |
£38,619 |
16 |
3 |
10.23 |
|
£21,255 |
7 |
3 |
8.51 |
£38,619 |
16 |
3 |
10.23 |
To Prime Cost of Production |
|
|
|
|
|
|
|
|
By Total Cost of |
|
|
|
|
|
|
|
|
B/D |
.. |
.. |
.. |
£18,977 |
7 |
0 |
7.60 |
£34,587 |
7 |
5 |
9.16 |
Production of |
|
|
|
|
|
|
|
|
„ General Standing Charges: |
|
|
|
|
|
|
|
|
Beef .. |
£20,403 |
16 |
6 |
8.17 |
£36,799 |
13 |
0 |
9.74 |
„ Premises: Depreciation |
.. |
26 |
12 |
2 |
— |
25 |
18 |
10 |
— |
|
|
|
|
|
|
|
|
|
Repairs |
.. |
81 |
1 |
8 |
— |
48 |
12 |
10 |
— |
|
|
|
|
|
|
|
|
|
„ Plant: Depreciation |
.. |
14 |
1 |
7 |
— |
13 |
14 |
3 |
— |
|
|
|
|
|
|
|
|
|
Repairs |
.. |
34 |
6 |
0 |
— |
26 |
11 |
3 |
— |
|
|
|
|
|
|
|
|
|
„ Furniture and Equipment: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation |
.. |
.. |
4 |
10 |
11 |
— |
4 |
4 |
1 |
— |
|
|
|
|
|
|
|
|
|
„ Transportation: Delivery |
85 |
18 |
0 |
.10 |
85 |
18 |
0 |
.0 5 |
|
|
|
|
|
|
|
|
|
„ Sundry Services: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fuel |
.. |
.. |
.. |
13 |
9 |
3 |
— |
12 |
16 |
6 |
— |
|
|
|
|
|
|
|
|
|
Light |
.. |
.. |
.. |
7 |
10 |
0 |
— |
7 |
10 |
0 |
— |
|
|
|
|
|
|
|
|
|
Water |
.. |
.. |
.. |
5 |
0 |
0 |
— |
5 |
0 |
0 |
— |
|
|
|
|
|
|
|
|
|
Lairage and Forage |
.. |
42 |
2 |
8 |
— |
51 |
7 |
9 |
— |
|
|
|
|
|
|
|
|
|
Preservatives |
.. |
.. |
5 |
12 |
6 |
— |
11 |
10 |
4 |
— |
|
|
|
|
|
|
|
|
|
Carriage on Hides and |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Offals |
.. |
.. |
152 |
6 |
11 |
— |
176 |
14 |
5 |
— |
|
|
|
|
|
|
|
|
|
Administrative Charges |
5 |
0 |
0 |
.09 |
13 |
0 |
0 |
.07 |
|
|
|
|
|
|
|
|
|
|
£19,454 |
18 |
8 |
7.79 |
£35,070 |
5 |
8 |
9.28 |
|
|
|
|
|
|
|
|
|
Add overhead charge of 5 per cent. on Prime Cost of Production to cover all |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
incidental charges |
.. |
.. |
948 |
17 |
10 |
.38 |
1,729 |
7 |
4 |
.46 |
|
|
|
|
|
|
|
|
|
|
£20,403 |
16 |
6 |
8.17 |
£36,799 |
13 |
0 |
9.74 |
|
£20,403 |
16 |
6 |
8.17 |
£36,799 |
13 |
0 |
9.74 |
|
