COST DETERMINATION 11 



basis, it may be argued that greater accuracy than would 

 be afforded by averaging the various cultivations and labour 

 costs is unnecessary. 



This method of costing by operations instead of by direct 

 apportionment of manual and horse labour has not yet been 

 tested in practice, but the points in its favour seem to be 

 sufficient, prima facie, to justify a trial. 



H2 



