156 FARMERS' UNION AND FEDERATION 



that the cost of the wheat was $3.53, and on the best farm in the county, 

 $1.28, all depending upon the yield and price received. Considering 

 the whole State, the average wheat yield of Kansas does not return a 

 profit. 



'' '1 have at hand the larger items of expense entering into the har- 

 vesting of the 1917 crop, also a very accurate account of all costs in- 

 curred in sowing the fall (1918) crop. By putting the two items to- 

 gether we have a very accurate estimate of wheat production ever ex- 

 perienced in this county, as to weather, yield and prices. Our profits 

 here are due to a big yield. I understand it to average 23 bushels to 

 the acre for the county. Under the prevailing conditions a 15-bushel 

 yield to the acre would allow us to break even.' 



"Here are Mr. Conard's figures on the basis of a single acre : 



1917 Crop Harvested in 1918, 



Harvesting $2 . 00 



Shocking f 75 



Twine 75 



Threshing 4.60 



Hauling grain to market 1 . 00 



Sowing New Crop (Fall 1918}. 



Plowing $2 . 50 



Disking, 4 horses, twice 1 . 25 



Harrowing twice, 4 horses, man riding harrow 1 . 20 



Rolling, double roller, once over 40 



Seeding 60 



Seed 2.81 



Rent 6.50 



Use of machinery 53 



Interest figured on cost of seed-bed preparation and seed, ten 



months 80 



Overhead Expenses. 



Insurance $0 . 25 



Use of buildings 30 



Fertilizer 20 



Storage and cleaning grain 10 



Interest on implements and harness while idle 37 



Repairs on implements 03 



Upkeep of fences 11 



Taxes 40 



Feed of teams while idle 20 



Oils and grease 03 



Total cost per acre $27.68 



Other Items to be Charged. 

 " Continuing his deductions, Mr. Conard said : 



" 'There are many other minor items of expense that enter into the 

 cost of producing a crop of wheat which I have not tried to figure out. 

 They should be taken in the same ratio as the wheat crop is to the 

 whole farm. They are : Veterinary bills, shoeing of horses, crippling 



