20 
Such factors are assembled in Table 9, which gives an idea as to 
sectional differences in costs per bushel and per acre, also yields and 
returns. The table is divided into two parts; the first shows costs 
in absolute figures, the second affords a comparison through per- 
centages based upon the average for the United States taken as 
100 per cent. The varying advantage or disadvantage in prices, 
costs, and yields can be followed more easily in these percentages. 
Taking Iowa as an illustration, it will be observed that price per 
bushel is 90 per cent of the United States average, yields 109, and 
the two combined in returns per acre 98. But the cost per acre, ex- 
cluding land rental or interest, is only 84, and the ratio of returns to 
cost is high — 204 per cent. 
