APPLES 
8. Fertilizers. 
Barn-yard manure, 
387 
Commercial fertilizers. 
Cover crops. 
9. Spraying. 
10. Irrigating. 
11. Propping. 
12. Thinning fruit. 
13. Repair on pipe lines, flumes, ditches. 
14. Repair on fences. 
15. Repair of implements, harness, etc. 
16. Loss of trees and planting new ones. 
17. Grafting and budding, 
18. Hay and grain for horses, and care. 
19. Insurance on buildings, horses and implements. 
20. Unexpected expenses. 
Marketing expenses. 
Picking. 
Orchard Hauling. 
Packing 
Paper. 
Nails. 
Hauling. 
5 OO I SR SO bor 
Unexpected expenses. 
In this outline, as suggested by Mr. 
Hovland, there are some important items 
which are not considered, such as the 
depreciation on the horses, tools, wagons, 
spraying machines, etc., neither is there 
any selling expense, as the grower per- 
haps sold his fruit direct and therefore 
did not have to allow a commission to 
the association or broker. No charge is 
made for grading the fruit, as that is 
possibly included in the packing charge. 
No account is taken of the cost of load- 
ing and bracing the boxed fruit in the 
cars, although there is such a charge 
made by most growers. 
One thing included in the above list of 
items that does not seem to us like a 
direct charge on producing a crop is that 
of fertilizers. As a rule, the influence of 
any application of fertilizers, whether in 
the form of manure or cover crop, is felt 
over a period of years, and under such 
conditions it really becomes one of the 
assets and becomes chargeable each year 
under the head of depreciation. In that 
case the annual charge for fertilizers be- 
comes less. 
We hope our readers will consider these 
figures as given above, and will discuss 
Help in packing house. 
Boxes, nails and making. 
the plan as suggested by Mr. Hovland. A 
cost system is not the product of one 
man, and neither is it the outcome of 
one year, but it is the result of the com- 
bined efforts of a great many minds 
working for a period of years on the 
same problem. It has taken a score of 
years for the printers to work out a cost 
system that is simple and accurate, but 
as it now is the matter of obtaining the 
cost of printing any job is comparatively 
simply and easily arrived at. In the cost 
of producing apples, there is an almost 
innumerable list of things which have to 
be taken into consideration, but by com- 
paring a number of different plans and 
discussing them freely, an outline can be 
worked out that will be simple and serv- 
iceable to all. 
THE FRurIt-GROWER, 
St. Joseph, Mo. 
Cost of Spraying 
In our effort to find a unit of cost for 
the various kinds of labor performed in 
the orchard, and in the marketing of 
fruits, we give herewith an estimate made 
by EB. A. Burnett, director of the Nebraska 
Experiment station. It must be noted 
that the cost in Nebraska may not be 
