APPLE GROWING 



by their actual cost or by a careful estimate. 

 Man labor costs are easily reckoned, as they 

 are either simple cash or cash plus board and 

 certain privileges, the value of which should 

 be estimated In cash. 



The value of horse labor is more difficult 

 to determine. It is made up of interest on 

 valuation, depreciation, stable rental, feed, 

 care, etc. A fair estimate of this cost is $io 

 a month or $120 a year for a horse. Cash 

 costs are interest on the investment and on the 

 equipment in machinery, etc., or rental of the 

 same, taxes, a proper share of the general farm 

 expenses such as insurance and repairs of 

 buildings, telephone, etc., the cost of spraying 

 material, packages, fertilizers, etc. 



There are many ways of keeping such a rec- 

 ord. Any method which accomplishes the re- 

 sult in a convenient and accurate manner is a 

 good one. It will usually be found necessary 

 to keep a cash account or day book, entering 

 all items in enough detail to make possible their 

 later distribution to the proper field or crop, 

 and also to keep a diary of all labor. Any 

 form of diary will answer the purpose, but 

 one which has ruled columns at the right side 

 of the page in which to indicate the crop or 

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