Page 61 - DCOM206_COST_ACCOUNTING_II

Cost Accounting – II

Notes Feed
Cost is computed at approximately $2 per horse per day. This estimate is a rough composite
figure derived by several estimates advanced by local stabling concerns and several police
departments employing mounted patrol. Estimate given here is somewhat higher than
those received by OMB, in order to account for rising grain costs.

Bedding
Daily cleaning of stalls for six horses requires approximately two loads of sawdust per
month at approximately $3 per load.

Farrier (blacksmith) fees
Horses working pavement require new shoes approximately once every six weeks. One
set of four borium shoes is prices at approximately $25.

Veterinarian fees
For Six Horses For Three Horses
Tetanus Toxoid (1) $ 36 $ 18
Flu and Strangles (1) 60 30
Worming (2) 84 42
Floating of Teeth (1) 42 21
Min. Diagnostic Fees _ I
Total $ 250 $ 125

Stable Rental
Commissioner Curran has indicated that the Montgomery County Fairground has
committed their stables to the City for use in this program. Cost is computed at $25 per
stall per month.
Stable Cleaning & Grooming

The fairground does not provide feeding, bedding or grooming services. The upper
estimate is arrived at by computing cost of hiring a stable hand (Grade 112) to do the work.
The lower figure is the estimated cost of letting the work out on a contractual basis to
fairground personnel.
Training of horses

Cost is estimated at $40 per month for a five-month period. (Estimate supplied by
Mrs. Tressler of Montgomery County Fairground).
Training of riders

Cost for group-rate training is computed as follows: (Estimate supplied by Mrs. Tressler
of Montgomery County Fairground)

10 hours classroom training at $5/hr. $ 50.00
120 hours riding training at $15/hr. 1,800.00
Total $ 1,850.00

Trailer
Used, two horse trailer - $950
Contd...

56 LOVELY PROFESSIONAL UNIVERSITY