Relative Profits 



87 



1901 



Corn Field — Five Acres 



May 



1 bushel seed corn 



Add labor from work report 



Cost per acre $8.15 . . 



Cost per bushel (excluding rental). .232.. 

 Add rent of land 



Cost per bushel (including rental). $0.303. . 

 200 bushels of corn, at 35 cents per bushel. 

 8 tons of stalks, at $4 per ton 



Profit 



$1 00 

 39 65 



$20 00 



$70 00 

 32 00 



$40 65 



60 65 



102 00 



41 35 



It will be seen by the above accounts that five 

 acres, when used for growing oats, produced less 

 profit than five acres used for gi'owing either 

 wheat or corn. Another year the oat field might 

 make a better showing; therefore accounts should 

 be kept for several consecutive years, until the 

 average relative gain and loss is definitely de- 

 termined. Account may be taken of straw and 

 stover, because these coarse products have some 

 value in all sections of the country. In the ac- 

 counts with wheat and oat field, no credit has 

 been given for straw, while in the account with 

 corn field the stover has been credited. If the 

 straw is credited, it will reduce the cost per 

 bushel of the wheat and oats. As has been said 

 before, sometimes the straw is offset against the 

 barn manures which have been applied, and not 

 infrequently this is the simplest way to avoid 

 uncertain estimates — that of the value of straw 



