METHODS OF CONDUCTING COST STUDIES. 
25 
Confidential 
Information, 
COST OF PRODUCING 
19 lq WHEAT CROP. 
Office of Farm Management 
U.S. Department of Agriculture, 
Washington, D. C. 
_ j£ Jrtsrrdtfis 
1. Name. 
2. Farm operated by owner or tenant. 
3. No, of acres in far m 2^ 
H, Acres of wheat seeded/ -3-919 
5. Total yield of wheat, I9I9. //Si 
Address 
<J{€i4i^m4/ 
R.F.D.. 
i2 
dum£Sk 
_Value of land per acre with improvements $ £ 25 
6S Acres harvested, lqip, 65 
_Yield per acr e /S U sual yiel d 22/2 
6. TOTAL DIRECT LABOR ON ENTIRE WHEAT CROP, 191<L 
Operation 
Ho.: No. 
ilenlHorses 
Total 
Days, 
Hours : 
per day*. 
; No. 
: Operation : Men 
No, 
Horses 
Total 
Days 
Hours 
per day 
A. Manuring 
/ : 3 
2 
/o ; 
:H. Seeding : / 
^ 
jr 
/2 
B . Plowing 
2 \ *h 
22 
/o ; 
il. Cutting : ' 
¥ 
7 
/2 
C. Tractor Labor 
:J. Shocking : 2 
/*■ 
/2 
D. Disking 
/ ; *- 
// 
/# ! 
:K. Stacking : 
E. Harrowing 
/ ; *- 
S 
/<? !• 
:L. : 
F. Cleaning and 
Treating Seed 
2 s 
/ 
/2 ; 
:M. Threshing:^/ 
: /a 
; 4v^ 
: /2 
G. Hauling Seed 
or Fertiliser 
;./ : 2 
* 2 
/^ ; 
:N t Marketing: ' 
: 5 
; ^ 
'' /2 
±2 
7. No-, cf acres fallowed in I9IS for 1919 wheat crop. 
g. Estimate the total man hours 220 Also total horse hours 
3 
220 
and total tractor hours_ 
Was this fallow labor included in Table 6? 
en this fallow land 
i&k. 
10 Quantity of seed used per acre s5'/£frfo. Total se"ed used 
11 Acres of wheat land fertilize d ■ Tons per acre 
12 Acres of wheat land manured /O L oads per acre_ 
13 Total lbs. of twine used on wheat /63 Lbs, per acre 
7Urnt> 
2o_ 
s 
Price per bu, $2.70 
_Price per ton 
"Value per loa d/^TZ l^ 
Price per lb. 234 
lk Cash premiums paid for wheat insurance., 
15 Total cash cost for threshing wheat. 
//<?. 
Wheat insurance receivea_ 
Rate per bushel /O . 
16 What items are included in threshing charge? ^Uzc^/vc^te^'-^ilt- Ciz£y 
17 Rental paid per acre for wheat land Gj'lirti/ J§jgj^g£: 
IS Total value of material, purchased for seed treatment & /.0 \ Value per lb. ' * 
19 Interest rate on farm mortgages in your section? 6% 
20 Taxes for entire- far m ^&7.5Q H ow often do you have partial crop failurej£|*^£<- 
Ciiee ims 20 <yAd^ ilL 
c omelets crop failure 
21 Yield of wheat straw per acre 2 tend- V alue 
22 Total, value of wheat pasture 7l<mxy 
23 Rotation followed. 
2 1 
per acre_ 
How utilized 
24 Value of man labor per "near 
25 Any other production costs? 
V alue per acre 
2 if Ids CCrtri/, 2yl4-M^Ae<bt-,af'iu^ f/y-U CoQV€A' 
r lieu 
60 * 
Value of horse labor^per hour 30 <£ 
Fig. 8. — Questionnaire used in wheat study. 
As for the value of the fertility removed from the soil, irrespective 
of fertility applied, the common practice has been to make no charge 
if no fertilizer has been applied. It is obvious that if such a charge 
is made, certain crops, particularly the leguminous crops, should 
have credit for providing nitrogen and other fertilizer constituents to 
the soil. The argument is advanced that land can not indefinitely 
produce crops without having fertility returned to it in some form, 
and that to figure costs without taking this into consideration is 
simply to charge the land with a deferred payment which must be 
made later on. In practice, however, difficulty arises in reducing 
