32 BULLETIN 994, U. S. DEPARTMENT OF AGRICULTURE. 
Figure 1 illustrates the blank labor form used in recording labor in 
the cost-accounting studies now in progress. It shows how the 
record is kept by the farmer for himself and his hired help on the same 
page. Space is provided on the labor sheet for extra day labor 
employed in harvest or other seasons when extra day labor is needed. 
Figure 2 illustrates a form of labor report which is kept by eacli 
man working or where each man's report is filled out separately for 
him by the proprietor. The men usually draw lines to indicate the 
actual hours spent in various operations, indicating the field number 
and the number of horses used. The tabulator or the field man can 
get the number of man hours by figuring the ^time between the lines 
drawn across the sheet. It is then a matter of multiplication to get 
the horse hours. 
The advantage of this form is that it accounts for the full day and 
is kept by each man on the farm. The disadvantage lies in the large 
amount of tabulating and summarizing necessary in posting the 
records. This form has been used with very good success in the 
correspondence plan of obtaining farm data. 
Figure 3 illustrates the form used for the average monthly dis- 
tribution of the daily chore labor, together with the changes in the 
number of live stock during the month. This form does not always 
give the operations separately, as " feeding cows," "milking," 
"cleaning the barn," "separating the milk," etc., but it has been 
found very satisfactory in distributing the regular daily work time over 
the various classes of stock. When this report is received by the 
office tabulator, it is checked with the total amount of labor reported 
daily for the total chore time. 
FEED REPORT. 
The feed report is one of the most difficult records to obtain accu- 
rately. It is comparatively easy to arrive at the total amount of 
feed consumed on the farm by all classes of live stock, through 
recourse to the inventories, the yields, and sales and purchases of 
the various crops and feeds used on the farm. The difficulty arises 
in determining the total feed or the feed per head consumed by 
various classes of stock where they are all fed out of the same mow, 
the same corn crib, and the same granary. On large farms it is 
often possible to keep a bulk feed record for different classes of stock, 
inasmuch as they are often separated in the different barns and fed 
from different mows, bins, and cribs. 
The most satisfactory system of obtaining the feed record where 
all classes of stock are fed from a common source is that known as 
the "unit" system, usually based on the amount of each of the 
different kinds of feed consumed per mature head of stock per day. 
On the cost-accounting routes an attempt is made to have the farmer 
