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    A farmer had been taken several times by the local car dealer. One day, the car dealer informed the farmer that he was coming over to purchase a cow.


    The farmer priced his unit as follows:


     Basic cow                                            499.95


     Shipping and handling                                 35.75

     Extra stomach                                         79.25

     Two tone exterior                                    142.10

     Produce storage compartment                          126.50

     Heavy duty straw chopper                             189.60

     Four spigot/high output drain system                 149.20

     Automatic fly swatter                                 88.50

     Genuine cowhide upholstery                           179.90

     Deluxe dual horns                                     59.25

     Automatic fertilizer attachment                      339.40

     4 x 4 traction drive assembly                        884.16

     Pre-delivery wash and comb                            69.80


     FARMERS SUGGESTED LIST PRICE:                       2843.36

     Additional dealer adjustments:                       300.00


     TOTAL LIST PRICE (Including options)               $3143.36