294 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 $o.S3S 



Fertilizing 690 



Harrowing, etc 230 



Planting 143 



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 $7-912 



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 



