COST OF PRODUCING WINTER WHEAT IN OREGON 
27 
The 1923 and 1924 charge for contract work, summer-fallow pur- 
chased, special crop insurance, land taxes and insurance was made 
in proportion to the percentage increase or decrease in the cost of 
these items in 1923 and 1924, as compared with 1922. 
The overhead man-labor charge was increased or decreased in pro- 
portion to the increase or decrease in the cost of man labor in 1923 
and 1924 as compared with 1922. The other overhead charges, inter- 
est on all items except land, and the deductions for value of stubble 
pasture and insurance for damaged wheat, were allowed to remain the 
same as in 1922. Interest on land in 1923 and 1924 was calculated 
in proportion to the increase or decrease in the value of the land in 
these years as compared with 1922. 
VARIATION IN COST PER BUSHEL 
It is a matter of common observation that varying amounts of labor 
and materials per acre are used in a community and that yields vary 
greatly. These differences cause a wide range of costs (Tables 23 and 
24). Costs vary not only from farm to farm during the same crop 
season but also show a considerable range on the same farm from year 
to year. 
Variation in cost to owner operators in 1920 was from $0.91 to 
$4.16 per bushel. Average net cost was $1.58 per bushel. Approxi- 
mately 40 per cent of these operators grew about 48 per cent of the 
harvested acreage and produced 57 per cent of the total yield on such 
farms at or below the average cost per bushel for this group. Varia- 
tion in cost to tenant operators was from $0.92 to $3.28 per bushel. 
Average net cost was $1.55, or 3 cents less than for the owner group. 
Forty-one per cent of the tenants producing 54 per cent of the total 
tenants' yield on such farms had costs at or below the average for this 
group. 
Table 23. — Variation in net cost per bushel of winter wheat to owner operators, 
1920-1922 
Farms in 
group 
Acreage in wheat 
Production 
Variation in net cost per bushel 
Total 
Cumula- 
tive per- 
centage 
Total 
Cumula- 
tive per- 
centage 
1920 
$0.91 to $1.10 
Number 
5 
10 
8 
15 
11 
8 
6 
6 
13 
30 
16 
4 
6 
5 
3 
1 
5 
18 
19 
15 
8 
6 
Acres 
1,557 
4,256 
3,897 
5,130 
3,511 
2,656 
2,092 
1,550 
4,464 
14, 135 
5,388 
1,583 
1,633 
878 
630 
215 
1,551 
7,826 
7,971 
5,495 
3,460 
1,654 
Per cent 
6.3 
23.6 
39.4 
60.2 
74 4 
85.2 
93.7 
100.0 
15.5 
64.8 
83.5 
89.1 
94.7 
97.8 
100.0 
.8 
6.3 
34.0 
62.3 
81.8 
94.1 
100.0 
Bushels 
44, 177 
113, 339 
96, 896 
94,232 
68,835 
38, 682 
35,204 
22, 745 
134, 448 
427, 578 
129, 337 
41, 756 
37, 258 
16, 860 
11, 651 
6,653 
32, 878 
144, 438 
145. 950 
92, 514 
37, 841 
21, 110 
Per cent 
8.6 
$1.11 to $1.30 
$1.31 to $1.50 .. 
30.6 
49. 5 
$1.51 to $1.70 . 
$1.71 to $1.90 
67.8 
81.2 
$1.91 to $2.10 
88.7 
$2.11 to $2.30 
95.6 
Over $2.30 : __ 
100.0 
1921 
$0.71 to $0.90 
16.8 
$0.91 to $1.10 
70.4 
$1.11 to $1.30 
86.5 
$1.31 to $1.50 
91.8 
$1.51 to $1.70 
$1.71 to $1.90 
96.4 
98 5 
Over $1.90 
100.0 
1922 
$0.71 to $0.90 
1.4 
$0.91 to $1.10 .. 
$1.11 to $1.30 
$1.31 to $1.50 
8.2 
38.2 
68.5 
$1.51 to $1.70 
$1.71 to $1.90 
87.8 
95 6 
Over $1.90 
100.0 
| 
