LABOR REQUIREMENTS OF ARKANSAS CROPS. 55 
USE OF SKELETON FORM. 
To illustrate the use of the form in the calculation of costs, data 
for the production of cotton in Pulaski County, Ark. (see fig. 3) 
have been inserted in the skeleton form. The estimate is for 1 acre 
yielding 600 pounds of seed cotton and turning out 200 pounds of 
lint and 400 pounds of cotton seed. 
Cost of Producing 1 Acre of Cotton. 
1 . Man labor, except contract work 6.3 days at S^l.iio per day $7. 87 
2. Man labor, picking GOO pounds seed cotton at $1 per 100 pounds 6.00 
3. Paid manager 3 2. 50 
4. Horse labor 5.5 days at §1 per day 5. 50 
5. Implement cost at 50 cents per horse day (5.5X50 cents) 4 2. 75 
6. Seed, 1 bushel at 75 cents 75 
7. Ginning § of a bale at $5.50 per bale 2. 20 
8. Taxes and insurance 1. 00 
9. Depreciation of buildings and fences and cost of upkeep of real estate. . 2.00 
10. Miscellaneous at 50 cents per acre 50 
11 . Total operating expense 31. 07 
12. Credit for 400 pounds of seed at 1 \ cents per pound 5. 00 
Net operating cost 26. 07 
14. Interest on land, 6 per cent of $125 7. 50 
15. Total net cost 33. 57 
16. Production per acre 200 pounds lint 
17. Cost per pound 168 
The following explanation will help the reader to understand the 
foregoing figures. 
Item 1. The 6.3 man days is one-tenth of the 63 days on 
page 11. 
Item 5. The 5.5 horse days is one-tenth of the 53 horse days 
on page 1 1 . 
Item 6. The implement cost varies considerably, but 50 cents 
per horse day is a fair average. 
All other items can be estimated for each particular case. The cost 
of horse labor per day varies from 75 cents to more than $2, but ought 
not to be more than $1 for 1923. This does not mean $365 per year, 
but it means $1 a day for the number of days that the horse works 
on productive enterprises. 
Whenever any item of cost is known to be different from that 
given in the skeleton form or when wages are different the known 
figures should be substituted. The number of days of man labor 
and horse labor is approximately correct for the conditions named 
under each chart, but will vary somewhat under changed condition.-. 
1 The charge for "Paid manager" should include the value of the perquisites which the farm furnishes 
In addition to the salary. 
4 The word implement includes tools and machinery. 
