ITEMS OF COST FOR GRAIN CROPS 253 



sumed in producing crops it was necessary to determine the acre 

 cost of each class of machinery and distribute it to the various 

 crops. The values consumed in farm machinery, according to 

 these studies, are made up of depreciation, labor, and cash repairs, 

 and interest on the average annual investment. The sum of these 

 items for each machine divided by the number of acres on which 

 the machine is used gives the value consumed per acre per year. 

 For the period 1908-1912 the average annual depreciation of 

 machinery amounted to 6.7 per cent as an average of all farms for 

 all machines. For some of the commonly used machines the annual 

 depreciation was as follows: grain binders, 6.5 per cent; grain 

 drills, 5.0; corn binders, 7.97; mowers, 6.8; gang plows, 6.4; manure 

 spreaders, 10.3; gas engines, 5.7. The annual values consumed 

 per acre for commonly used machines were as follows: grain 

 binders, 16.8 cents; grain drills, 7.2; corn binders, 60.4; wagons 

 19.5; mowers, 16.7; plows, 9.5. 



The total cost per acre of producing field crops in three Minne- 

 sota counties, including seed, man- and horse-labor, twine, machin- 

 ery charge, general expense, and land rental, was as follows 

 (1908-1912) : 



rheat, fall plowed 10.78 



Oats, fall plowed 12.02 



Barley, fall plowed 11.16 



Corn, husked in field 14.52 



Taking the average farm prices on December 1 for each of these 

 5 years, a comparison is easily made between the yields necessary 

 to cover cost of production and the yields actually obtained: 



Items of Cost for Grain Crops. One of the most interesting 

 features of the Minnesota reports is the distribution of cost per 

 acre, showing the very high per cent absorbed by labor and rent. 

 The following tables are selected from the list: 



Distribution of Cost Per Acre in Dollars and in Per Cents of Minnesota Crops, 



1908-1912 

 Wheat: 



Labor $7.92 54.5 per cent 



Land rental 3.83 26.4 " 



General expense 1.26 8.7 " 



Machinery 1.10 7.6 " 



Seeds 41... 2.8 



