186 



NEBRASKA STATE HORTICULTURAL SOCIETY 



studies was divided into labor, cash, and fixed costs. Nine hundred 

 and thirty-seven marketable barrels of apples were produced the 

 first season for a total oi^erating c(;st of o 1,2 17. 9 2. Two thousaud 

 one hundred and four barrels were produced the second year at a total 

 oxpense of $2,125.69. In the table given below, the labor costs refer 

 to the man and horse labor; the cash costs cover the expense of 

 manure, spraying, barrels, and seed for clover crop, the fixed costs 

 included in the use of machinery, land rental, and overhead expenses. 

 The distribution of costs in the orchard during the two years 

 was as follows: 



ITEM OF COST Per Per Per 



FIRST YEAR. Total acre tree barrel 



Labor $504.91 $34,254 $0,958 $0,539 



Caah 4,18.10 28.364 .793 .446 



Fixed cost 294.91 20.007 .559 .315 



Total $1,217.92 $82,625 $2,310 $1,300 



ITEM OF COST Per Per Per 



SECOND YEAR. Total acre tree barrel 



Labor 856.66 $58,118 $1,625 $0,407 



Cash 966.57 65.574 1.834 .459 



Fixed coat 302.46 20.520 .574 .144 



Total $2,125.69 $144,212 $4,033 $1,010 



Two elements of cost have not been measured in these estimates, 

 namely, the cost of creating the orchard and depreciation of the 

 orchard as its production declines as the result of advancing age. 

 The presence of insect pests and fungus diseases and the thorough- 

 ness of their control also will have their influence on the life of the 

 orchard. Two years study on the farm in question have not yielded 

 sufficient data on this particular item to warrant definite conclu_ 

 sions. All apple growers, therefore, should bear this factor in mind. 

 • The item included under "fixed" costs should vary little from 

 year to year. The land rental, including interest and taxes, is about 

 6 per cent. For this particular orchard it will be noted that the 

 fixed costs approximate $20 a year per acre. 



The details of the items of cash costs are as follows: 



Cash CcBts on 14.74-aci'e Aijple Orchard, Containing 527 Trees, for 



Two Years. 



ITEM OF COST 



FIRST YEAR 

 Manure charge (50 per cent 

 against 1911 apples).... 



DISTRIBUTION OF COST 



Per Per Per 



Spraj Total acre tree barrel 



$30.77 $2,087 $0,058 $0,033 



