METHODS OF CONDUCTING COST STUDIES. 
Sample Sheet 
Day ^3 
Vuday 
DAILY L ABOR REPORT .^ 
Date *t/gQ 13J0, Farm of tfj3- ^mtZn^ 
REGULAR WORKERS 
Name of 
Workman 
Kind of Work 
Field 
or 
Crop 
No of 
Ho-urs 
No of 
Horses 
No of 
Horee 
Hours 
^cr>^e^ 
Cr^^UrtyfVO 
& 
Wz 
¥■ 
/8 
// 
<$)txL/el?w 
J3 
5 
3 
AT 
- - c/ 
/ 
LbtedL 
7/laAietJfox^ fiJMrt, 
*t- 
2 
8 
/r 
Jfvbiyunir 
38 
5 
4 
20 
C/ltniJ 
1 
d*£f 
77ta*Ai£ 7?it£fe 
2 
/Mo- 
2& 
y 
ytep<u/ts-Jfen>ce> 
3 
// 
>j£t£l <kn*i 
3 
// 
J&cur Oawlew 
2* 
2 
4- 
(one-teds 
2 
No. of .Paid or 
Men Exchange 
EXTRA DAY LABOR 
Remarks: 
Q//tot^nctr ^nr^&vtO ycenzcUtven/ 
Fig. 1.— Daily labor report blank. 
DETERMINING RELATIVE PROFITS. 
The individual farmer in any line of production is primarily inter- 
ested in his total farm profit. Naturally his desire is to increase the 
total profit by eliminating the losing enterprises or the relatively 
low-paying ones, and to increase the returns from the better-paying 
lines of production. This means that his interest lies largely in 
comparing the profitableness of his separate enterprises, which 
