RECORDS AND ACCOUNTS. 



395 



6. Holidays, rain, repairs for machinery, and other probable causes of 

 delays computed. 



7. Cost of production and income including all general farm expenses 

 or "overhead charges." 



8. The income per hour and day for all labor performed. 



9. The acre cost of production as the unit. 



10. Depreciation in value of farm equipment. 



11. Average life of farm implements, doing a certain amount of work. 



12. Time required for chores based on arrangement of buildings and 

 distribution of work. 



13. Relation of size of farm to profit on investment. 



14. Cost of man labor, horse labor and machine labor. 



15. Relation of market value of feeds and animals fed, including value 

 of manures. 



16. Profits from crop rotations. 



17. Profits from use of commercial fertilizers. 



18. Profits from drainage. 



19. Cost of marketing. 



20. Cost of feeding and housing animals. 



21. Relation of organization to profit. 



22. The cost of living. 



23. The rate of income on investment. 



Problems. 



TIME REQUIRED FOR I ACRE IN VARIOUS FARM OPERATIONS. 



1. What per cent, of the time during August and September will 

 be required for one man and two horses, on an average, to plow, harrow 

 three times and drill 40 acres of wheat? 



Solution : Referring to the foregoing table, it would require 

 40X0.996=39.8 actual days of work to put in this crop. Since there are 

 61 days in August and September, the available time is 39.8-^61=0.653, 

 or 65.3 per cent. practically 2 days in 3 on an average. The available 



