Bread Department
A Bread Department account should be kept in the ledger, and credit to this account should be made for drivers, shipping and store sales, and if bread is sold on the basis of four cents per loaf the total credit to this account divided by four will give the total number of loaves approximately sold for a month or any given period, which figures may be used in arriving at the cost of production per 1,000 loaves for any item of expense, such as bakers’ salaries, fuel, merchandise, etc., etc.
At the end of the month charge to the bread department all items of expense for that month, such as advertising, salaries, sundry expenses, light and fuel, merchandise, stable expense, and the monthly proportion of insurance and taxes—the balance will show the profit or loss in this department for such period.