LABOR 203 



In case of hired labor the labor cost is easily figured. With the 

 total amount paid out divided by the number of hours work employed, 

 or simpler still, by dividing the daily wage by the average number of 

 hours worked per day, the cost per "Man Hour" is given. 



With a record of the time spent on a given crop it will then be easy 

 to determine the cost of "Man Labor" for that crop. 



All unpaid labor, such as work done by the farmer himself, and 

 by members of the family to whom no regular wages are paid, should 

 be included in figuring total labor cost. 



Horse Labor. The term "Horse Labor" applies of course to the 

 use of the farm horses. The cost per "horse hour" is determined by 

 dividing the total cost of keeping the horses by the number of hours 

 worked. Knowing the number of hours devoted to each field it re- 

 mains easy to figure the cost of horse labor for the various crops. In 

 determining the cost of keep for the horses, three items are involved ; 

 feed, labor in caring for the horses and interest on investment, in- 

 cluding taxes, veterinary expenses, shoeing, etc. 



In the live stock account the horses have been credited with the 

 amount of work done, etc. The sum of all these credits subtracted 

 from the sum of the debits, or charges, gives the cost of horse labor 

 for the year. 



Another method of determining the cost of horse labor, sometimes. 

 used, has been to charge the maintenance of all the horses used on the 

 farm to the cultivated area, and to apportion the different crops ac- 

 cordmg to the relative acreage and amount of work done. 



Power Labor. This refers to tractors, engines, etc., used on the 

 farm in place of horses, usually. The cost per hour may be figured in 

 the same manner as for the horses. This would involve all costs in 

 running and maintaining the power machine. By knowing the amount 

 of time given to each crop the proper charge can be entered in the 

 cost of production. 



Amount and Character of Labor. The amount and character of 

 the labor required to produce the corn crop varies necessarily in dif- 

 ferent sections of the corn belt, and with different corn growers. The 

 following table taken from Farmer's Bulletin No. 661 of the United 

 States Department of Agriculture gives the approximate number of 

 hours needed in the production of corn, including both man and horse : 



