RECORDS AND ACCOUNTS 



397 



been considerable investigation of this subject, but not enough to give 

 reliable standards of farm labor for all conditions. Table I gives 

 approximate standards for average conditions for certain classes of 

 work. These, or such modifications of them as local experience may 

 render advisable, may be used in working out the approximate amount 

 of both man and horse labor required to operate a given farm. 



TABLE I 



APPROXIMATE WORK UNITS NEEDED FOR THE PRODUCTION OF CROPS AND IN 



CARING FOR LIVE STOCK, ETC., A WORK UNIT BEING A 



IO-HOUR DAY OF MAN OR HORSE LABOR 



RECEIPTS FROM LIVE STOCK 



The importance of having efficient live stock is well understood. 

 By efficient animals is meant those that will more than pay for the 

 cost of keeping. On the majority of farms, except, in the southern 

 and certain of the western states, more of the crops are fed to live 

 stock than are sold direct. In fact, on many farms none of the 



