REQUIREMENTS OF FIELD CROPS. 
53 
Example 4. — Cost of producin g wheat, M-PJierson County, Kansas, 1920. 
[See Table 19.] 
Item. 
Amount 
per acre. 
Estimat- 
ed rates. 
Cost per 
acre. 
Man labor (prior to harvest) 
Man labor (harvest) 
hours.. 
do.... 
do... 
4.5 
4.8. 
26.9 
1.1 
. 5 
2.7 
$0.30 
.60 
.20 
2.50 
2.00 
.25 
$1.35 
2.88 
5.38 
bushels.. 
2.75 
tons.. 
1.00 
pounds.. 
.68 
63 per cent of operating expense $14. 04 
Total operating expense 22. 29 
Interest on land (6 per cent on $134) 8. 04 
Total cost per acre 30. 33 
Tstal cost per bushel (15.4 bushels) 1. 9-7 
a Comparatively few farmers applied manure to the wheat land in McPherson County. When the 
manure was prorated to all the farms in this group, the application amounted to one-half a ton per acre 
and the charge made a total of $1 per acre. The cost of manure on this basis was approximately 5 per cent 
of the operating expense. 
Example 5. — Showing application of 1920 rates to basic factors in estimating the operating 
expenses per acre and per pound for cotton {without land rent), Mitchell County, 
Georgia. 
Item. 
Man labor hours. . 
Mule labor do 
Seed bushels. . 
Fertilizer pounds. . 
Subtotal 
If $47.04=84.4 per cent of total cost, then the total a cost 
(100 per cent) equals 
Seed credit pounds. . 
Total net cost per acre 
Amount. 
100 
48 
1 
277 
;;n<) 
Approxi 
mate 
rates. 
$0.30 
.20 
b 81. 00 
&45.00 
b 26. 00 
Per acre. 
$30. 00 
9.60 
1.21 
6.23 
47.04 
55.73 
3.90 
51.83 
Per cent 
operating 
53.8 
17.2 
2.2 
11.2 
84.4 
Interest on land (6 per cent on $67) $4. 02 
Total net cost per acre 55. 85 
Total net cost per pound of lint ($55.85h-159) 35 
a Including in addition manure, equipment, taxes, insurance, ginning, and overhead. 
b Per ton. 
VALUE OF PLOW LANDS. 
In view of the fact that it has been customary in some methods of 
accounting to include interest on land as a cost, a table showing the 
value of plow lands in the United States has been added for conven- 
ience. To compute the approximate land charge for a particular 
district, ascertain the usual interest rate for this region, then multiply 
this rate by a valuation which appears to be fair for the kind of land 
devoted to the crop under consideration. It is assumed that Table 
41 will afford some suggestions concerning the values for different 
grades of land. 
