22 
BULLETIN 1446, U. S. DEPARTMENT OF AGRICULTURE 
The value of seed wheat per bushel is an average of the prices 
paid by those farmers who bought high-grade recleaned seed and 
the farm sale value at planting time for those farmers who used their 
farm supply for sowing. The figures given include the value of any 
materials used for seed treatment. 
The prices for grain sacks are averages of the estimates of indi- 
vidual farmers visited and include the value of sack-sewing twine. 
Table 19. — Summary of the average net cost per acre and per bushel of winter wheat 
to owner operators, owned farms, 1920-1922 l 
Item 
1920 (6S 
farms) 
1921 (", 
farms) 
1922 (72 farms) 
Amount 
Cost 
Amount 
Cost 
Amount 
Cost 
Winter wheat per farm acres.. 
Average yield per acre bushels.. 
Operating expense per acre: 
Man labor and horse work — 
Summer fallow and seeding — 
Man labor hours.. 
Horse work do 
357 
20.9 
3.35 
18.72 
Dollars 
373 
27.8 
3.14 
16.71 
Dollars 
391 
17.1 
3.04 
16.63 
Dollars 
1.61 
2.67 
.04 
2.07 
1.02 
.54 
.33 
2.46 
1.56 
.32 
1.68 
1.57 
1.37 
2.05 
3.85 
.60 
.53 
1.55 
2.12 
.12 
1.51 
.88 
.63 
.66 
2.45 
.99 
.23 
1.58 
1.56 
1.37 
1.63 
3.28 
.65 
.98 
1.12 
1.69 
.04 
Harvesting and marketing- 
Man labor hours.. 
Horse work do 
2.88 
7.32 
3.12 
9.12 
2.04 
6.41 
.99 
.67 
.65 
.31 
Material costs- 
Seed, including seed treatment 
bushels . . 
Sacks, including sewing twine 
number.. 
Other costs- 
1.14 
7.2 
1.13 
9.8 
1.17 
6.3 
1.21 
.72 
. 14 
Taxes and insurance, two years . 
1.65 
.46 
.46 
26.04 
.52 
.43 
25.83 
.47 
.36 
23.04 
1.55 
Use of combine do 
Use of other farm machinery 
hours 2 _. 
Overhead- 
Man labor . 
1.14 
1.22 
2.02 
Building and fence... .... 
.57 
Other.... 
.69 
Total. 
24.27 
.35 
22.19 
.38 
16.38 
Less value of stubble pasture and insur- 
ance for damaged wheat 
.42 
Net operating expense per acre 
23.92 
21.81 
15.96 
Interest on: 
Land, two years _. 
7.98 
.33 
.69 
7.84 
.29 
.61 

7.42 
Combine and tractor. . 
.25 
Other farm machinery and work stock. 
.49 
Net cost per acre 
32.92 
30.55 
24.12 
Net cost per bushel 
1.58 
1.15 
1.10 
.78 
1.41 
Net operating expense per bushel . 
.93 
1 Certain farms were omitted from Tables 19 and 20 because of incompleteness of cost data. In these 
tables a farm on which all or a majority of the wheat crop was on rented land was included in the share 
rent group. For this reason the number of farms in the owned and share rented groups are not the same 
as those shown in the same groups in Table 3. 
2 Reported in terms of horse hours of use. 
Cost items expressed as money units are subject to considerable 
change, especially during periods of wide price fluctuations. The 
same items when expressed in terms of quantity requirements, such 
as hours, bushels, and the like, are more stable and lend themselves 
