82 



PRIMARY RESULTS 



values of those applied except in the case of farmyard 

 manures. Two -thirds of the cost of this have been charged 

 against the barley crop, and one-third has been carried 

 forward to the debit of the following crop. This practice 

 has been followed in all cases where farm-yard manure is 

 applied to crops other than turnips. The ' Cleaning and 

 Manurial Costs '" charged have nothing to do with work 

 done or manures applied directly to the barley crops, but 



TABL6 XIX.Analysisrf the &tf of tteBarfyftup per Acre 1917-18 



represent that proportion of values brought forward from 

 previous crops which is held to be worked off in the barley 

 crop. 



The apportionment of ' General Expenses ' has been 

 explained already (p. 54), and the charge for ' Thatching, 

 threshing, and delivery ' does not call for comment. In 

 calculating the cost per quarter, the whole of the expenditure 

 has been charged against grain, the straw being treated as 

 a by-product in the production of corn. 



