_Debit:_ Cost of 500 pounds pigs fore feet at 1¹⁄₈c per pound $5.63 Shaving, hand and machine, 32c per 100 pieces 1.55 Pulling toes, 5c per 100 pieces .24 Counting, pickling and cooking .20 Splitting, 2c per 100 pounds .10 Miscellaneous labor .10 Fifty-five pounds salt at ¹⁄₄c per pound .14 Two pounds saltpetre at 5c per pound .10 Administrative expense at 47c per 100 pounds on 300 pounds produced 1.41 ----- Total $9.47 _Credit:_ Pigs feet oil, 18 pounds at $5.60 per cwt. $1.00 Pigs feet bones, 58 pounds at ³⁄₄c per pound .43 Pigs feet trimmings, 13 pounds at 1¹⁄₄c per pound .13 ------ Total $1.56 Total net cost of 300 pounds of prepared feet 7.91 Cost per pound, including administrative expense, $0.026. Green weight, 500 pounds; cleaned weight, 450 pounds; split weight, 300 pounds. =Pig Tongues.=--Various uses are made of this piece of meat. They are very extensively used in canning factories where they are put up and known as “lunch tongue”; they are also used in different kinds of sausage, and are put up to quite an extent in vinegar pickle. When handled in the latter manner the following suggestions are of practical value. The tongues after being trimmed should be cured in a 75-degree plain salt pickle using three ounces of saltpetre to 100 pounds of tongue. After the tongues are fully cured, which will require from eight to twelve days, they are scalded, the outer surface of the tongue being scraped off. In some instances the scalding is done before the tongues are put in the pickle. Either way is proper. After being scraped and cleaned they are cooked as desired and afterward pickled in a white wine vinegar pickle of 45-degree strength. The following tests will show the cost of tongues packed in different sized packages, the cost being determined by the cost of meat and supplies at the time tests were made: TEST ON 1,000 PIECES, OR 910 POUNDS PIG TONGUES.