84 



PRIMARY RESULTS 



a comparison of the respective market values of the grain 

 and of the straw, or, again, upon their respective feeding 

 values. Circumstances may arise in which an attempt 

 to make some such division could be justified, but in the 

 great majority of cases the reasons already given for treating 

 straw as a by-product in the production of corn (see p. 45, 

 ante) will hold good, and the total cost of the crop becomes 

 then a charge against the grain only. Examining the 



TABLE XXI. Analysis of th* Cost of tfu? Oat Crop per Acre 1917- IS. 



analysis of the three grain crops (' average ' columns) 

 it will be noted that although the total cost per acre varies 

 from 1445. per acre in the case of oats to 1655. for wheat, 

 and 1845. for barley, the percentage distribution of the 

 component parts of the total cost varies very little. Thus 

 labour in each case accounts for about one-third of the 

 total cost ; manures and cleaning costs collectively for 

 about one-quarter ; threshing, thatching, and delivery for 

 about one-tenth. In fact, the only noteworthy divergencies 

 are in rent and general expenses. 



Another matter which should be noted is the importance 



