Oct. 1 

 Dec. 31 



COMPLETE SET OF COST 



1. ALFALFA A. 7| ACRES 1911 



445 



20 tons hay 

 Inventory 



The inventory represents a part of 

 the original cost of starting the crop. 

 The field was limed, manured, and 

 summer-fallowed. It is expected to 

 last four years. One-fourth of the 

 cost is charged each year. 



Figures before the dollars' column 

 refer to the number of the other ac- 

 count that is concerned ; 14 refers to 

 the labor account. 



Interest is charged because all the 

 costs were incurred and money spent 

 some time before the crop was used 

 for sale or feed. 



400 

 206 



606 



2. ALFALFA B. 3 ACRES NEW SEEDING ON SUMMER FALLOW 



1911 



Dec. 31 Inventoried at cost 



The very large amount of time spent 

 on this alfalfa was due to plowing in 

 hot weather and to picking stone. 



173 91 



173 



3. ALFALFA C. 2 ACRES SEEDED IN OATS 1911 



Der-. 31 



Inventoried at cost 



12 



12 



00 



00 



