38 BULLETIN 748, U. S. DEPARTMENT OF AGRICULTURE. 
case, it 1s necessary to prorate the expense and charge the beets with 
a just proportion of the annual implement cost. Where machinery 
is hired, the actual cash paid out is considered. This was done in 
computing the machinery cost per acre of sugar beets. An average 
rate per acre was worked out for each district studied, and used for 
all the farms in that locality. 
Since practically all of the implements employed were similar in 
the four regions, there is little variation in this charge, which was 
the same at Alma, Grand Rapids, and in northwestern Ohio, and a 
little lower in the Caro district. 
MISCELLANEOUS EXPENSE. 
There are a number of minor farm expenses, a portion of which 
every farm enterprise must stand, such as telephone, farm papers, 
interest on cash to pay regular farm help, and other general farm 
expenses. 
This charge can be closely approximated, and, in this instance, is 
found by taking 3 per cent of the combined costs of materials and 
labor. There is very little difference in this charge for the four sec- 
tions studied. 
COST SUMMARY. 
It is interesting to note the relative importance of the several 
classes of expense which, taken together, give the total cost of pro- 
ducing sugar beets. Table XXIV gives the percentage distribution 
of costs for all areas. 
TABLE XXIV.—Summary and distribution of costs. 
| Percentage distribution of costs. 
wibte ahs Cost | Cost sa\(ca eae 7 
District. per acre. | per ton. Use ot 
Labor. |Materials.. land and 
_ other costs. 
(GEN OS raat tae ee eae NS ion a Pa oA GRR ES Ny pa ei Ud $47. 65 $5. 62 65.9 11.4 | 22.7 
IAIN See BSP TOSS ee URAL wee aR N ah Me EEDA Ce HOS yee 57.42 5. 04 61.3 10.5 28. 2 
GrandiRapids ese ee ae poe: ne eee ee eee 53. 05 5. 21 64.4 | 11.4 24.2 
Northwestern Ohio ees em sees see else sere 56. 04 | 4. 26 60. 7 6.7 32.6 
The total cost per acre of producing sugar beets varied from $47.65 
at Caro to $57.42 at Alma. This difference is due to three items— 
labor, manure, and rent. The cost per ton in the first three areas 
was above $5, while in the last district the cost was considerably 
below the five-dollar mark. It is interesting to note that the lowest 
cost per acre gave the highest cost per ton at Caro, and that the sec- 
tions producing beets at a higher cost per acre than at Caro showed 
a lower cost per ton than the Caro figure. Here the difference in the 
yield per acre is the determining factor. The yield was low at 
Caro, and considerably higher in the other districts. : 
