26 
BULLETIN 1446, U. S. DEPARTMENT OF AGRICULTURE 
The percentage distribution of the more important noncash costs 
was about as follows: 4 per cent for unpaid man labor performed by 
the operator and family; 8 per cent for horse feed grown on the farm; 
6 per cent for home-grown seed; 21 per cent for interest on debt-free 
land, machinery, and work stock; and 4 per cent for overhead labor. 
Approximately 9 per cent of the total cost to these operators was for 
depreciation on work stock, machinery, buildings, and fences. 
COST OF PRODUCTION, 1923 AND 1924 
In Table 22 an estimate is given relative to the 1923 and 1924 cost 
per acre and per bushel of producing winter wheat. In computing 
these costs the 1923 and 1924 man and horse hour rates, and value of 
seed wheat were applied to the three-year average requirements for 
these items, as shown for the years 1920 to 1922, inclusive. The 
average hours of man and horse work were adjusted to care for the 
increased or decreased yield of wheat hauled to market in 1923 and 
1924. The 1923 and 1924 requirements of sacks and sewing twine 
were charged at the prices paid during those years. 
The 1923 and 1924 hour cost of operating tractors and combines was 
applied to the average tractor and combine hour requirements over 
the period 1920 to 1922, inclusive. 7 The 1923 and 1924 charge for 
other farm machinery was made in proportion to the increase or 
decrease in the value of general farm machinery in 1923 and 1924, as 
compared with 1922 
Table 22. — Computed average net cost per acre and per bushel of winter wheat, 
Sherman Countij, Or eg., 1923 and 192 % 
1923 
1924 
Item 
Amount 
per acre 
Cost 
per acre 
Amount 
per acre 
Cost 
per acre 
bushels.. 
hours.. 
do 
30 
3.2 
17.5 
Dollars 
12 
3.2 
17.5 
Dollars 
Man labor and horse work: 
Summer-fallow and seeding — 
Man labor 
1.13 
2.10 
.03 
1.56 
1.06 
.60 
.30 
1.03 
1.43 
.13 
1.60 
1.64 
1.55 
1.55 
3.84 
.98 
1.92 
.03 
Harvesting and marketing — 
Man labor 
hours.. 
do 
3.0 
8.8 
2.2 
6.2 
1.27 
.68 
Contract work, . _. - 
.52 
Summer-fallow purchased 
.30 
Material costs: 
Seed, including seed treatment 
Sacks, including sewing twine 
Other costs: 
Special crop insurance,-. ..... 
bushels.. 
number.. 
1.2 
11 
1.2 
4 
1.56 
.42 
.13 
Taxes and insurance, two years. .... 
1.58 
Use of tractor... 
Use of combine 
Use of other farm machinery 
Overhead.. 
hours.- 
do.... 
do.« — 
.5 
.4 
26.3 
.5 
.4 
23.7 
1.71 
1.57 
1.45 
3.41 
Total . 
19.55 
.42 
17.53 
Less value of stubble pasture and insurance 
.42 
Net operating expense per acre... .. 
19.13 
17.11 
Interest on— 
Land, two years 
7.16 
.25 
.49 
7.02 
Combine and tractor . 
.25 
Other farm machinery and work stock 
.49 
Net cost per acre.-. 
27.03 
.90 
24.87 
Net cost per bushel 
2.07 
° Reported in terms of horse hours of use. 
'From Department Bulletin No. 1447, " Cost of Using Horses Tractors, and Combines on Wheat Farms 
in Sherman County, Oreg." 
