COMPLETE SET OF COST ACCOUNTS 



473 



1 Notice that the grain does not have to be worth the cost per bushel 

 in order to come out even, because the straw has a considerable value. 

 This value was not counted in figuring the cost per bushel. The hours of 

 work on wheat and oats do not include the cutting, because this was hired 

 done. The cost of starting wheat includes 141 man hours and 211 

 horse hours. 



seeding succeeded fairly well. By this means, the farmer 

 expects to save at least $30 per acre in starting the crop. 



Buckwheat was grown on a small field that was being 

 cleared. It did very well indeed to pay for the work done 

 on this field. 



The corn was grown by a neighbor for half the crop. It 

 paid for the work of hauling in and husking and $9 per acre 

 for the use of the land. 



