COST-ACCOUNTING 



COST-ACCOUNTING 



863 



WORK REPORT FOR APPLE ORCHARD. THREE ACRES 



LEFT-HAND PAGE. 



1078. Cosmos sulphureus. ( X $i) 



RIGHT-HAND PAGE. 



This mere keeping of cost-accounts is not the end. 

 The accounts must be studied. The following are a 

 few of the facts that the farmer used in the preceding 

 records and the suggestions derived from them: 



Total crop: Bus. 

 Brought forward ... .611 

 Wagener 21 



Total crop: Bus. 



Baldwin 421 



Greening 93 



Hubbardston 30 



Spy 23 



King 22 



Snow 22 



Carried forward 611 



Spitzenberg . 



Fall Pippin 3 



641 

 Drops and culls 105 



From the foregoing records he was able to determine the yields 

 per tree of different varieties. 



Yields per acre good apples, 214 bushels. 



Yield per acre culls and drops, 33 bushels. 



Per cent of culls and drops, 14. 



Total receipts, good apples, less cost of barrels, $233.07. 



Average price per bushel, good apples, without barrels, 36 

 cents 



Hours of man-labor, per acre, 164. 



Hours of horse-labor, per acre, 65. 



Profit, per acre, $17. 



Profit, per hour, of man-labor, 10 eta. 



Cost, per bushel, good apples, without barrels, 28 cents. 



Profit, per bushel, 8 cents. 



