You may use this form to compute your Income Over Feed Costs if you have fewer than three groups of lactating cows and fewer than 12 ration ingredients. Your answers will be sent to Erica Cowan (ecowan@psu.edu) at the Penn State Dairy Alliance (www.dairyalliance.org). After checking for errors, she will send you an email back with two attachments: this month's ration information and your IOFC history.