56 BULLETIN 1181, U. S. DEPARTMENT OF AGRICULTURE. 
Even under these circumstances the table figures may be used as a 
basis for estimating the true figures. 
Every item in the foregoing form is virtually a variable item. 
Nothing is constant or absolutely true for all cases. The best one 
can do is to fill out the skeleton to the best of his ability, but it is 
certainly a help to have the labor data at hand, because the cost of 
man labor, plus horse labor, constitutes a large part of the cost of 
production. 
SUPPLEMENTARY FORM FOR COST ACCOUNTING. 
To facilitate the calculation of cost where yields, soil, season, and 
other factors are different from the assumption on which the tables 
and charts are based, the following supplementary form is provided. 
Yield per acre, first product 5 
Yield per acre, second product 
Relation of actual yield to assumed yield (Table 2) expressed in percentage 
Man days per acre of crop, except contract: 
Before harvest 6 
Harvest, haul, etc. 7 
Extra 8 
Man days per acre of crop, except contract. Total 
Horse days per acre: 
Before harvest 6 
Harvest, haul, etc. 7 
Extra 8 
Horse days per acre. Total 
6 In case of cotton, lint is the first product and seed is the second; in case of wheat, grain is the first product 
and straw the second. 
6 The labor for the standard or assumed yields will be found under each chart given separately by opera- 
tions. 
7 To be obtained by multiplying the figures in the tables contained in the legends by the "Relation of 
actual yield to assumed yield, expressed in percentage," except that for grain and hay crops the following 
rules may be used: 
Wheat, Washington County, for harvesting and threshing: Add or subtract 0.18 man day and 0.14 horse 
day for each acre for each 5 bushels above or below 15 bushels per acre. 
Wheat, Clay County, for harvesting and threshing: Add or subtract 0.2 man day and 0.18 horse day 
for each 5 bushels above or below 15 bushels per acre. 
Spring oats, Washington County, for harvesting and threshing: Add or subtract 0.18 man day and 0.14 
horse day for each acre for each 10 bushels above or below 30 bushels per acre. 
Fall oats, Pulaski County, for harvesting and threshing: Add or subtract 0.28 man day and 0.22 horse 
day for each acre, for each 10 bushels above or below 30 bushels per acre. 
Alfalfa, 5 cuttings, Mississippi County, for harvesting and hauling to storage: Add or subtract 0.4 man 
day and 0.3 horse day for each acre, for each half ton above or below 3 J tons per acre. 
Bermuda hay, 2 cuttings, Faulkner County, for harvesting, baling and hauling to storage: Add or sub- 
tract 0.5 man day and 0.4 horse dav for each half ton above or below 2 tons per acre. 
Clover, 2 cuttings, Washington County, for harvesting and hauling to storage: Add or subtract 0.3 man 
day and 0.2 horse day for each half ton above or below 1§ tons per acre. 
Clover timothy, Washington County, for harvesting and hauling to storage: Add or subtract 0.13 man 
day and 0.08 horse day for each acre for each fourth of a ton above or below 1 ton per acre. 
First year timothy, Clay Coimty, for harvesting, baling and hauling to storage: Add or subtract 0.25 man 
day and 0.2 horse day for each acre for each fourth of a ton above or below 1 ton per acre. 
Cowpea hay, Pulaski County, for harvesting and hauling to storage: Add or subtract 0.15 man day and 
0.09 horse day for each acre, for each fourth of a ton above or below 1 ton per acre. 
Lespedeza, same as for cowpea hay. 
8 By "extra" is meant the number of days above the chart figures required because of modifications for 
soil, season, weeds, stumps, or stones. 
