APPLES 38 
Ot 
Costs in Yakima Valley 
Cost per box of crop of 2,436 boxes. ten acres, part bearing, season 1912, four 
miles from North Yakima, Wash., five varieties; itemized. A great deal of careful 
pookkeeping is involved in this statement. 
Total Cost, 2,486 Boxes—1912 
*Size in terms of No. Apples per box. 
Methods of Accounting 
Farm accounting, and especially cost 
accounting, is difficult, and requires the 
Services of an expert bookkeeper, when 
the matter is carried into the smallest 
details. But many persons maintain a 
method of keeping track of their expenses 
A NN te, yA 
Haul Haul Wanting 
Pick from Sorting, Pack Town | Boxes | Nails | Making) Paper on Total 
Orchard | Boxes Packing 
Tables | 
Jonathan .. ... $32 00 | $ 4.00 | $56.18 | $28.90 , $ 7.23 | $60.69 | $ 2 66! $5 78 | $17 28 | § 2 00 | 216.72 
ena "0554 | 0069 | .0972 | 0800 | 0128 | ”.1050 |” 0048 | 0100 | ©0300 | © goa3 | 3740 
Grimes Golden..... ..... 8 00 . . 8 69 | ....... 42 .36 
.0650 0300 | ...... 8444 
Kentish Full Basket... ... 12 25 7.95 2 50 8524 
0462 0300 0094 DyAWi 
Baldwin..... 0. ....-e-eee 23.50 10.35 _e. | 115.48 
0681 .0800 | ..... 3346 
Ben Davis. ......2-00- 59 43 83 75 925} 352 58 
0528 .0300 .0020 .3134 
Total... cc. cece ee eee $135.18 $73 02 | $6.75 | $812.33 
Per Box... weave ee 0555 0300 | .0028 8385 
Miscellaneous Expenses. . a seaal cece 1625 
Total cost per Box.... wf... 0.. claw eee eee et fe eee eae bh eae .4960 
(Spray, Thinning, Cultivating, Irrigating.) 
Total Crop, (All Winter Apples) —1912 
Siges*......... 45 54 56 64 72 80 88 | 96 104 «1123s | Total 
No. Boxes .. [...ce. fees eceee 26 67 53 55 4] 163 49 15 362 [........ 
No. Apples....f..... 0 | weeeeee 1,456 4,288 3,816 4,400 3,608 | 15,648 , 5,096 1,680 ° 40,906 j........ 
| 
| | 
Siges*......... 120 125 128 138 150 1638 175 188 200 213 225 Total 
No. Boxes...../........ 316 fw... wee 288 245 | 290 215 208 | 88 | 9 21 2,436 
No. Apples....j........ 39,500 |.... ... 39,744 | 86,750 35,860 | 37,625 39,104 | 16,600 | 1,917 4,725 332,723 
Average . .| . 0... re rs rs nee ns 137 
V. H. Howie 
North Yakima, Wash. 
in ways which are simple yet which an- 
swer every purpose. We may not all be- 
come expert bookkeepers and, at the same 
time, expert fruit growers; but we should 
have a fair knowledge of what is the 
approximate cost of producing our crops. 
The accounts of three fruit growers are 
tabulated as follows: 
