The Farm Labor 145 



divisions or accounts. Such arrangement will 

 assist materially in simplifying the accounts and 

 in getting at the true cost of raising the various 

 crops and of caring for the live stock. To 

 illustrate : 



Let it be assumed that the workmen are paid 

 $20 per month a higher price may be assumed 

 for the proprietor; let it also be assumed that 

 board and room are worth $13.80 per month, or 

 approximately $3 per week. It must also be 

 assumed that ten hours constitute a day's work 

 some days may be longer, some shorter and that 

 twenty-six working days constitute a month. 



A summary of the above would be as follows: 



Wages, one month $20 00 



Board, one month 13 80 



$33 80 

 260 hours' labor, at 13 cents per hour $33 80 



While the above statements are assumed, they 

 may serve well to show how transactions under 

 similar conditions may be treated in order that a 

 definite amount may be charged for labor to Corn 

 Field, Poultry, etc. 



In like manner the price per hour may be set 

 for the proprietor; 



Wages, one month $38 00 



Board, one month 14 00 



$52 00 

 260 hours' labor, at 20 cents per hour $52 00 



