If however yields were 15% instead of 121/2% below pre-war, then farmers would have spent 1018 pence but only obtained 85 gallons, which makes the cost of production 1018 = 11.99 85 pence per gallon on the assumption that the cost structure in the summer of 1941 was in fact the same as forecasted in February 1941. The increased cost would be 11.99 less 11.64 = 0.35d. per gallon. 4. We cannot accept the Board's estimate of increased feeding etc. costs which is largely based on methods of assessing the value of hay and grazing with which we do not agree.