FARM MANAGEMENT IN SUMTER COUNTY, GA. 59 
occupied directly by the cotton crop was largely utilized for growing 
crops to support the labor and mules used in growing cotton, and thus 
was largely used indirectly in the production of cotton. 
METHOD USED IN DETERMINING COST. 
The method used in determining the cost of producing cotton in- 
volves six steps: 
1. Finding the percentages of total farm receipts represented by the 
sale of cotton, including both lint and seed. 
2. Finding the total farm expense. This is the sum of such items as 
jabor, repairs, depreciation, feed, seed, fertilizer, insurance, taxes, etc. ; 
the value of the farmer’s own labor; and the interest on the capital in 
the business. 
3. Calculating the farm expense chargeable to cotton, in proportion 
to the percentage of farm receipts derived from lint cotton and seed. 
4, Finding the farm expense chargeable to lint cotton by deducting 
the amount received from the sale of cotton seed from the farm ex- 
pense chargeable to cotton. 
5. Finding the cost per acre by dividing the farm expense charge- 
able to cotton by the number of acres of cotton. 
6. Finding the cost per pound of lint by dividing the farm expense 
chargeable to lint cotton by the number of pounds of lint produced. 
The several steps are illustrated in Table 32. 
TABLE 32.—Illustration of method used in determining cost of producing cot- 
ton—Cost for a selected white-owner farm, Sumter County, Ga. 1918. 
INUmMperEO tf a Cresg ime O tton etre ss shoe a YT eS 63 
Number ot pounds of lint, cotton produced 222 225. ui kere ea ere 15, 510 
Ro vale rairamere Ce iy tse sess ae eee teen Pin Eo ik a ee oe re ee $7, O57 
Receipts fromasalevoftilint-cotton= == 2 ese) ot ee a ee a ae $4, 560 
Heceipts itromusaie: of) cotton seed ii 28 52 eee 781 
Receipisprromisaile,.of lint andiseedos et ee a ee 5, 341 
Per cent lint and cotton seed sales are of farm receipts___________-____--____-_-  ~—-75. 68 
General expenses (labor, seed, fertilizer, insurance, taxes, etc.) ______________-~_ $4, 389 
Vic CMO Teh TT OTS EO WV: Miel Sb OTs ce oe ee ae ae 420 
ingerestion-eapitalsat: (opericent=2 = S02 se =o ree ee ea 1, 138 
PROTA ETAT REX DC NSC Site ica ie ewe Fat ei a ER ng Sa ese ee 5, 047 
Harmpexpense: chargeablestozcotton. 222 2 ee ee 4,501 
Receipts front sale-ot Couto seed = 23 2255 fw ea ee eek e es 781 
Farm expense chargeable to lint cotton___________________-____________ 3, 720 
COSTAPETHACTETO TACO CEO Te ea a es Sat 71. 44 
CosteperspOUnG Or lint .--v saeS oT eo 8 a ee . 24 
COST OF PRODUCTION ON DIFFERENT FARMS. 
There was wide variation in the cost of production per pound of 
lint cotton for the different farms each year. (See Tables 33 and 34.) 
In 1913 (534 farms) the extreme range in cost was from 4 to 50 cents 
per pound, and in 1918 (550 farms) from 7 to 71 cents. A discussion 
