44 BULLETIN 896, U. S. DEPARTMENT OF AGRICULTURE. 
organized bodies interested in the study of farm costs, it is exceed- 
ingly useful to have the quantity of the various materials that enter 
into production reported on a basis that will permit comparisons 
between pieces of work conducted in different periods in the same or 
other areas. From an accounting standpoint it is important to 
know the cost of manure, fertilizer, and seed, but it is equally im- 
portant that the quantities which are applied or used should be 
determined. 
There are a few cost items which must of necessity be reported 
on the dollar basis because cash expenditures are the only source of 
information and there is no opportunity to convert these sums into 
hours of labor or quantities of material. 
The more stable factors of cost as worked out in this investigation 
are presented in Table XLIV for the Texas areas visited, and in 
Table XLV for representative areas of the older part of the Cotton 
Belt. 
TasBLe XLIV.—Basic factors in the production of cotton (per acre) on 150 farms in Texas 
areas (1918 crop). 
Ellis County, Tex. Rusk County, Tex. 
Item. ‘ : : 
| Average | Average | Average | Average | Average | Average 
| Unit. | for 75 |for lowest forhighest| for 75 for lowest|forhighest 
| records. 10. 10. records. 10. 10. 
Manhourssctcs sts st «seu ee |PELOUTSS=5| tenis G3 aed eee 85 99 71 140 
Minlewhourstescce sacct a sce ce esos eee dole 37 27 50 52 36 66 
Mantine zara seme e iran. Sees Loads. - .| 2.48 19 4.67 29 8 50 
Merhlizens Seas rosee seecee ose Pel sdoybials jel ees amen S ee SoBe ee 159 96 220 
S CEG Saeree otis ee ae i eee | Bushels-. 0.70 0.45 1.00 0.79 0.41 1.22 
Sacks and sheets................| Dollars..| 0.07 0.02 0.17 0.27 .13 - 63 
TEN eee ee eee eee see OF52- 1.82 1.24 2.66 1.79 1.01 3.16 
imsoranceanditaxes sesece = selene do . 44 -09 97 -28 . 09 55 
MACHINE RYe at ees sees hoe eral nae GOtsi. 1.48 89 2.38 1.72 -88 3.33 
Overhead ans es oe Ses na dos 2.31 1.68 3.13 3.87 2.59 5.49 
Interest and rent. .-............-. esos cece 16.83 10.75 21.14 5.15 2.28 15.73 
1 Man hours include supervision. 
2 Three farms reporting in Ellis County; two farms reporting in Rusk County. 
TasLt—E XLV.—Basic factors in the production of cotton (per acre) on 168 farms in 
Alabama and Georgia (1918 crop). 
Marshall County, Ala. Greene County, Ga. 
Item. Average | Average | Average | Average | Average | Average 
Unit. for90 for lowest/forhighest} for 78 |for lowest/forhighest 
records. 10. 10. records. 10. 10. 
Manvhoursitenase seer reeeee OUTSSee eel oL 91 172 150 | &8 187 
Minlevhours-f2cee ne eae eee | ee Gomes 63 44 80 63 42 82 
Mantires.oSs.t5.5 ee eee Loads 1.02 0.23 2.64 1.02 0.16 2.74 
Mertlizer 5. 2c. eocccee ee eee Pounds.) 333 200 502 260 134 454 
Seed a 4 oe SE eee Bushels.-| 0.93 -57 1.40 1.18 - 68 2.02 
Sacks and sheets.. 2-2 oe eeee eee Dollars..| soa 0.08 0.76 | -18 . 06 0.44 
Ginming 235 Si. oes eee | ee dos 1.94 1.06 3-50 | 2.09 -99 3.49 
Insurance and taxes..........-- dos te 25 07 .69 ely AT ass) 
Machinery... 5_<=s sean | Seedoe eee) 2.63 | .96 6.64 1.64 .62 3.13 
Wrerhead a5. 0 2 See eee ee doses 6.82 4.62 11.55 5.70 3.24 8.74 
7.47 2.28 19.19 
intereshand rent... :../-. 22232 | td Oeaeee 9.32 O13 26.47 | 
1 Man hours include supervision. 
