REQUIREMENTS OF FIELD CROPS. 
51 
METHOD OF USING FOREGOING DATA IN ESTIMATING COSTS. 
The figures presented in the foregoing tables represent the average 
crop requirements for the regions investigated, and may be of value 
to those interested in determining general costs, and to individual 
farmers as a basis for determining approximate costs on their own 
farms. In either case the method of procedure is the same, the 
only difference being that average rates should be used for finding 
regional costs, while the individual farmer should use, if available, 
the actual hours of labor and rates for labor and materials applic- 
able to his own farm. 
It will be understood that the requirements and proportions pre- 
sented for each crop may be used in approximating costs in those 
areas only in which the farm practice in general is similar to that of 
the regions for which the data are given. 
The method of estimating the cost of a given crop may be out- 
lined as follows: 
1. Determine the total cost of labor and material per acre by 
applying current rates to the quantities of labor and materials obtained from 
the individual's own records, or, if these are not available, use the averages 
given in the table. 
2. Determine the total operating expense per acre by dividing the 
cost of labor and material by the percentage figure {per cent of total operating 
expense) for the given crop in the given region. 
3. Determine the total acre cost of production by adding the inter- 
est charge or the cash rent paid for the use of land. 
4. To determine the cost per bushel or ton divide the total acre cost 
by the yield per acre. 
The following examples will illustrate the way in which these 
rules are applied. 
Example 1. — Showing how to use the figures presented for estimating the cost of 
on a farm in Iowa. 
[See Table 3.] 
Item. 
Amount. 
Estima- 
ted rate. 
Cost. 
Man labor 
27.9 
51.8 
9.9 
2.2 
2.8 
14.0 
3.6 
$0.35 
.25 
.08 
2.00 
.25 
.005 
.25 
$9.76 
Horse labor 
hours. . 
12.95 
Seed 
lbs.. 
.79 
Manure 
tons. . 
4.40 
(iasolinc 
.70 
Coal 
lbs.. 
.07 
Twine 
lbs.. 
.90 
Total labor and material (>0 per cent of operating expense) $29. 57 
Total operating expense ( 100 per cent) a 36. 96 
Interest on acre of land ($200 at 5 per cent) 10. 00 
Total cost 46.96 
Average yield per acre, tons 9. 8 
Average cost per ton $4. 8C 
a $29. 57 -4- 80 X 100 = $36.96, or total operating expense. 
Note .—The following figures show how to make the necessary adjustments for a farm where, for example, 
S3 worth of fertilizer was applied to the corn land, but on which no twine was used: $46 .96 +$5 .00 =$5 1.96, 
less twine ($0.90) =$51 .06. 
