54 BULLETIN 1181, U. S. DEPARTMENT OF AGRICULTURE. 
CALCULATION OF APPROXIMATE COST OF PRODUCTION. 
Although this is not primarily a cost study, it may be used as a 
basis for calculating approximate costs. The labor data from the 
various tables may be used directly or they may be modified according 
to circumstances and the cost of man labor and horse labor deter- 
mined on that basis. 
SKELETON FORM FOR COST ACCOUNTING. 
A skeleton form for cost accounting on any crop grown in the 
State has been designed and is given below. The estimates are for 
1 acre of crops. 
Man labor on crops, except contract work 1 days at per day 
Man labor picking, if any, pounds, quarts, bushels, etc., at per 
Paid manager 
Horse labor days at per day 
Implement cost at 50 to 60 cents per horse day 
Seed pounds, bushels, etc. , at per 
Fertilizer pounds at per 100 
Ginning, etc., bales at per bale 
Baling bales or tons at per 
Threshing bushels at per bushel 
Packing or crating at per box, crate or barrel 
Taxes and insurance 
Depreciation of buildings and fences and upkeep of real estate at $1.50 to $2.50 per 
crop acre 2 
Package materials, twine, baling wire, ice 
Spray materials 
Storage 
Miscellaneous at 50 cents per acre 
Total operating expense 
Credit for by-product 
Net operating expense 
Interest on land at per cent 
Total net cost 
Production per acre 
Cost per 
To find the labor data for any particular crop and region consult 
the index on page 63. 
i Contract work is picking cotton, strawberries, apples, etc., at a stated price per pound, quart, bushel. 
If the rate of wages is different for different operations, use the man days, by operations, given with each 
chart as a basis for cost. 
* Levee taxes additional. 
