APPENDIX 259 



14. THOMSON, EDWARD H. : "Farm Bookkeeping," Farmers Bulletin 511, 

 United States Department of Agriculture, Washington. 



15. BEXELL, J. A.: "The Business Side of Farming/' Farm Records, 

 Oregon Agricultural College, Corvallis, 1909. 



16. ANDERSON, A. C., AND RiDDELL, F. T. i "Studies in the Cost of Market 

 Milk Production," Bulletin 277, Michigan Agricultural College, December, 1916. 



17. LADD, C. E.: "Cost Accounts on Some New York Farms," Bulletin 

 377, Cornell University Agricultural Experiment Station, June, 1916. 



18. HENNIS, C. M., AND WILLARD, REX E.: "Farm Practices in Grain 

 Farming in North Dakota," Bulletin 757, U. S. Dept. of Agriculture, 1919. 



19. "Cost of Produciag the 1918 Cotton Crop." By the Department of 

 Agriculture of Texas. Austin Texas, 1918. 



20. Farm Account Book. Prepared by Ohio Bankers Association and the 

 Agricultural Extension Service of the Ohio State University, Columbus, Ohio. 



21. "Report of the Governor's Tri-State Milk Commission" (Pennsyl- 

 vania, Maryland, Delaware). Bulletin 287, Department of Agriculture, Har- 

 risburg, Pennsylvania, 1917. 



22. LADD, C. E. : "A System of Farm Cost Accounting," Farmers' Bulletin 

 No. 572, U. S. Department of Agriculture, 1914; Reprinted 1915. 



APPENDIX 



Cost of Production of Corn, Barley, Oats and Wheat. As an example of 

 the work being done by the leading state experiment stations in determining 

 cost of producing farm crops, the following tables are given, taken from the 

 station at Arnas, Iowa. The figures were compiled in 1917, using $2.00 as the 

 cost of man labor per day, and $1.50 as the cost of horse labor per day. 



Cost of Producing Corn Per Acre (Iowa) 1917 



Rent $5.44 



Plowing (gang) 1.882 



Discing before plowing 561 



Discing after plowing .701 



Harrowing .632 



Planting 367 



Harrowing after planting .152 



Cultivating, first time .915 



Cultivating, second time 798 



Cultivating, third time 676 



Cultivating, fourth time 551 



Depreciation and interest: 



wagon. . 072 



rack. . . .024 



harrow 



disc 



corn planter 



harness 



cultivator 



gang. 



Seed corn. . 



.024 

 .035 

 .067 

 .052 

 .059 

 .069 

 .427 



Testing seed corn 058 



Grading 014 



Total (growing the crop) $13.576 



Average yield 54.64 bu. 



Cost of growing the crop per bu. .248. 



Harvesting the Crop (Per Bu.) 



1 . By picking in field 10 



2. Cutting and shocking by hand 027 



Husking from shock 137 



.164 



3. Cutticg with binder 021 



Shockjug 010 



Husking from shock 137 



.168 



4. Cutting wilh binder 021 



Stacking 006 



.027 



