87 



Labor costs are simply value of all the work done upoa 

 the crop by men and teams. The rate charged for all this work 

 may be fixed by the actual cost of hire and keep, or by an 

 assumed average neighborhood rate. We have used the act- 

 ual costs, which are 15c. per hour for man and 10c. per hour 

 for horse labor. The fairest way in which to measure these 

 costs is by hours of work done, but this is not as clear to the 

 average man. 



Cash Costs in Apple Production. 

 Interest 



CAPITAL 



Land. 



Improvements 



Buildings . 



Equipment in 

 Machinery, etc. 



Cash and 



Supplies-. , 



Taxes 



Buildings, fences, drainage. 



etc 

 Orchards, vineyards, etc. 



Interest 

 Repairs 



Depreciation - 

 Insurance 



Interest 

 Repairs 

 Depreciation 

 General 



Seed 



Fertilizers 

 Spraying Material 

 Packages 



Cash to run business 

 Cash costs are rather more numerous and complicated, 

 and we might add, variable. They include the original 

 cost of the trees, the cost of the tree protectors, spraying 

 materials, the fertilizer or manure charges, seed for cover 



