PRIMARY RESULTS 



77 



gross cost and are carried forward for distribution amongst 

 the succeeding crops. 



This method of apportioning the cost has already been 

 discussed, and it is not so arbitrary a division as might seem 



TABLE XIV. Analyst* of the Gross Cost of Swedes # Turnips 

 Crop per Acre 1917- 1918. 



TABLE XV. Analy5is of the Net Cost of Swedes and Turnips 

 Crop per Acre 1917- 1918. 



* It will be noted that this farm although showing the highest gross cost per acre tn 

 Table XIV does not show the highest net cost when the cleaning and manuriaL 

 charges have been credited. 



probable at first sight. With a statement of the work done 

 before him, there is no reason why a sharp and accurate 

 division should not be drawn by the farmer , or by his 

 accountant, between those operations performed to clean 

 the land and those necessary to grow the crop. 



The charge for ' Rent and Rates ' represents an acreage 

 apportionment of these items for the farm as a whole. After 



