Milk is the primary product produced and sold from dairy enterprises, but secondary revenue sources including cattle sales, cooperative dividends, and the value of manure are also available. In the ARMS data, the costs associated with these secondary items cannot be separated from those for milk. In order to estimate milk production costs to compare with prices for conventional and organic milk an equivalent milk production is computed (Frank). Following this approach, a milk production equivalent from both the primary and secondary products that would have been necessary to provide the same level of total enterprise income.
