298 THE BOOK OF CORN 



nently invested capital, the propriety of including which 

 is doubtful. The averages of the Wisconsin investiga- 

 tion are as follows : 



Per acre 



Plowing $0,535 



Fertilizing 690 



Harrowing, etc 230 



Planting I43 



Seed 080 



Cultivation 677 



Cutting 930 



Husking 1.340 



Shelling 550 



Marketing 560 



Taxation 256 



Team maintenance 867 



Depreciation of machinery 429 



Depreciation of horses 125 



Other expenses 500 



Total $7912 



Less value of fodder 3.000 



Total cost per acre $4,912 



Cost per bushel (42 bushels per acre) . . .117 



Adding the allowance for interest on permanent 

 investment the statement becomes : 



Per acre 



Annual investment (details above) $4,912 



Interest on machinery investment ...... .257 



Interest on value of horses 075 



Interest on annu?l investment 475 



Interest on value of land 2.640 



Total $8,359 



Per bushel 199 



INDIVIDUAL ESTIMATES OF COST 



There are many methodical farmers who realize 

 the importance of knowing what it costs them to pro- 

 duce their crops, and such men possess data which 

 answer the question of cost of growing so far as 

 their own well-managed farms are concerned. The 



