COST OF PRODUCING SUGAR BEETS IN UTAH AND IDAHO. 138 
provision for these items a 10 per cent charge was taken on the basis 
of labor and material costs combined. 
SUMMARY OF ALL COSTS. 
The distribution of costs has been determined with the charge for 
land included, and also without a charge for land. These figures are 
given in Tables VIII and [X. 
Taste VIII.—Summary and distribution of average costs (including use of land). 
Percentage distribution 
of costs. 
en Cost per | Cost 
District. Year. acre. per ton. 
| Mate- | Other 
Labor. rials. | costs. 
TOS) CIRO CO te Re SA SIE eres See ee 1918 $151.59 | $9. 41 63. 0 9.2 27.8 
GarlanGgraw iba) te 28 oe at cer da in SSE Mth om eas 1918 131. 40 8. 29 62. 0 6.0 32.0 
Idaho Falls and Blackfoot, Idaho. .................. 1918 115. 41 8. 82 56. 8 7.8 35. 4 
Byrn Halls dah ou. se yeh esee Sens cits tose ee a 1919 136.39 | 12.50 54.2 6.5 39.3 
] 
By comparing Tables VIIT and IX it will be seen that at least one 
significant change is made in the percentage distribution. of costs 
when the charge for the use of land is excluded. The percentage of 
total cost for labor becomes much more uniform. In fact, the exclu- 
sion of interest on land, or land rent, brings the percentage distribu- 
tion of costs for the three groups on a uniform basis for practically 
all districts. 
TasLe 1X.—Summary and distribution of average costs (excluding use of land). 
| 
| Percentage distribution 
| | of costs. 
a te Cost per | Cost 
District. Year. acre. per ton. ie 
Mate- ther 
Labor. rials. | costs. 
JAS} WN DENISE eae oe ee Ie EA tN oe Uae eae 1918 $132.77 | $8. 24 72.0 10.5 17.5 
Garland aOtablisssn saeco nee ee cece iS en seis 1918 ; 108.63 6. 85 74.9 768) 17.8 
Idaho Falls and Blackfoot, Idaho. ................-. 1918 95. 42 7. 29 68. 7 9.5 21.8 
vial S PLO MN One setacic essere ee ree aera 1919 102. 10 9. 36 W255 8.7 18.8 
Not counting the use of land, labor constitutes approximately 70 
to 75 per cent of the total cost of producing sugar beets in this 
area. When interest (or rent) is included, the total labor costs vary 
from 54 to 63 per cent of the total cost. 
AVERAGE RETURNS AND MARGIN ABOVE COST. 
The highest average yield per acre was reported by the 44 Lehi 
farms, 16.1 tons for the year 1918. The minimum average yield 
was reported from the Twin Falls area. However, the Twin Falls 
area should not be compared directly with the other three regions 
