570 ANNUAL, REPORTS OF DEPARTMENT OF AGRICULTURE. 



bushel. Similarly, the average cost of cotton for the 842 farms 

 studied ^Yas api^roximatel}^ 23 cents per pound, yet almost 60 per cent 

 of the growers had costs above this average. The results of cost 

 studies are now presented in the form of frequency tables in order 

 to show the proportion of a product that is produced at or below a 

 given cost and to call attention to the importance of bulk-line cost 

 rather than average cost in relation to price. 



In carrying forAvard the studies in the cost of producing farm 

 crops, records were obtained during the year as follows : 



Cost of producing sugar beets in LUah and Idaho 175 records. 



Cost of producing wheat in Kansas, Missouri, Ne- 

 braska, Minnesota, Nortli I^alcota, and Soutli Dakota- 481 records. 



Cost of growing cotton, together with a complete farm- 

 business analysis in Alabama, Arkansas, Georgia, 

 Mississippi, South Carolina, and Texas 846 records. 



Preliminary reports on the cost of producing cotton and wheat 

 have been issued. A bulletin on the cost of producing cotton in 1918 

 has been submitted for publication, and there is in preparation a 

 bulletin on the cost of growing wheat. * The sugar-beet records have 

 been tabulated, but the results of this study will not be published 

 until additional records, to be obtained during the current year, 

 have been tabulated. 



Investigations into the cost of fattening cattle have progressed so 

 far that earh' publication of results may be expected. Active field 

 w^ork in this study w^as not started until September, 1919, at which 

 time cooperative studies in the cost of fattening cattle were inaugu- 

 rated with Indiana, Illinois, Iowa, Nebraska, and Missouri. In 

 the fall of 1919 a cost-of-cattle-fattening enterprise survey was made 

 on 321 farms and a complete farm-business analysis stud}'^ made on 

 269 of the 321 farms visited. 



Detailed cost-accounting routes of cattle feeding farms were 

 formed in each State, consisting of approximately 25 farms each, 

 and all were successfully carried to completion of the year's work, 

 which ended about July 1, 1920. This gave a total of 126 farms 

 for the five States. A complete business analysis was obtained on 

 the detailed cost-accounting farms, and in the month of June, 1920, 

 two areas were visited in the States of Iowa and Nebraska, and 

 up to the 1st of July 100 farm business analysis studies had been 

 completed, together with the same number of cost-enterprise records 

 on the same farms. 



Farm business analysis surveys were completed as follows : 



Two general crop and live-stock areas in Iowa 400 records. 



A fruit and truck area in Florida (third year of study)- 300 records. 

 A general farming area in New Hampshire (repeated 



after a 10-year period) 136 records. 



A general farming area in Qhio ( eighth year of study ) - 50 records. 



A fruit district in Virginia (fourth year of study) 100 records. 



A cooperative tractor and farm organization study in 



two areas in Ohio (second year of study) 100 records. 



Cooperative cost accounting studies have been conducted by the 

 route plan in the States of Kentucky, Ohio, Kansas, Montana, Min- 

 nesota, and New Jersey. In the States of Kentucky and New Jersey 

 specialized types of farming have been selected, namely, tobacco 

 farms in Kentucky and tomato and potato farms in New Jersey. 



