THE UNIVERSITY OF ILLINOIS LIBRARY 630.1 If6p Digitized by the Internet Archive in 2012 with funding from University of Illinois Urbana-Champaign http://archive.org/details/preliminaryreporOOurba STATEMENT CONCERNING THE INCLOSED DATA The inclosed data represent preliminary presentations of the cost of production, results of other cost studies, and miscellaneous studies collected by the Department of Farm Organization and Management of the University of Illinois for 1927. The data from this research work have been presented in the form given here in order to give early dissemination of the information to the cooperating farmers and to a limited number of others who are especially interested in such studies. The results shown in the data presented here should be accepted as tentative. Such data collected for only one year do give a good basis for drawing many conclusions. The interpretation of these data, however, seems justified on the basis of other studies which the Department has conducted and which have extended over a considerable period of years. H. C. M. CASE , December, 1928 £,30,1 f UNJV . ILLINOIS imRX PRELIMINARY REPORTS ON COST OF PRODUCTION STUDIES Prepared by the Department of Farm Organization and Management The following reports are included, in the order named: Page Complete Costs and Ferra Business Analysis on IS farms in Clinton County, Illinois (1927) 1 Complete Costs and Farm Business Analysis on 15 Farms in Champaign and Piatt Counties (1927) ^8 Supplemental Summary Report of the Farm Bureau - Farm Management Service for the years 1925 » 1926, and 1927> for farms operated by tenants in Livingston, McLean, Tazewell and Woodford Counties &6 Dairy Enterprise Cost Study on 32 Farms in Stephenson, Ogle, Lee, La Salle, Peoria, and Vermilion Counties (1927) 91 Preliminary Report of Results of Fruit Cost Account- ing in Illinois (1927) lOo Summary of Farm Survey Records for 117 Farms in Wethersfield Township, Henry County (1927) 119 Preliminary Report on The Combined Harvester in Illinois; Use and Costs of Harvesting (1927) 127 Dairy Enterprise Cost Study (1927) 13S 673645 Department of Farm Organization and Management College of Agriculture, University of Illinois Urbana, Illinois and Bureau of Agricultural Economics, TJ. S. D. A. , Cooperating 1927 COMPLETE COSTS AND FARM BUSINESS ANALYSIS On 18 Farms In CLINTON COUNTY, ILLINOIS Index Pag Introduction 1 Farm Business Analysis Measures of efficiency of the farm as a unit 3 Selected items of farm expense 5 Find your farm leaks 7 Milk Costs Labor and feed requirements 10 Milk production costs 12 Crop Costs Corn ig Winter wheat 20 Oats threshed from shock 22 Sheaf oats 2U Soybean hay 25 Corn fodder 26 Corn silage 2g Alfalfa hay 30 Timothy hay 31 Clover hay 32 Livestock Pork 36 Poultry no Bull and young stock Farm Power Horse labor kk Tractor U6 Complete Costs and Farm Business Analysis on 18 Farms in Clinton County, Illinois, 1927 By R. H. Wilcox, H. A. Berg and H. C. M. Case Introduction This report contains material covering the second year of a farm cost and farm "business analysis study in Clinton County, Illinois. The account- ing year to which the following figures apply began February 1, 1927* This preliminary report covers the operations on 18 farms. The area of the state in which these farms are located may "be termed typical of the winter wheat area of southern Illinois, and as this county lies within 60 miles of St. Louis upon hard roads leading to the city, fluid milk is the principal source of livestock income. The figures in this report are given in detail for each of the 18 farms, for 1927, together with summary figures as averages of cost figures on all farms for both 1926 and 1927. While 1926 was a year of abnormal weather conditions in this area of the state, the conditions for 1927 were quite normal on the whole. The Year 1927 The fall of 1926 offered good opportunity to get winter wheat in after the fly-free day. The spring of 1927 was cool and wet, preventing early seed- ing of oats, and causing the oat crop to head out in the hot weather. The growth of straw in the oat crop was good, but the heads did not fill. Wheat developed rapidly all spring, and prospects were for a very heavy yield, but heavy rains at the time of blooming resulted in many of the heads only partially filling. The corn crop was somewhat backward all season, due to the late, wet spring. The fall also was very wet. Corn in the overflow land was damaged by water. The price received for milk in 1927 averaged throughout the year from 5 cents to 10 cents a hundred higher than in 1926; this was about 25 cents a hundred pounds above the average price received by farmers of this area during I92H. The average farm price of winter wheat at harvest time in 1927 was $1.27; this compared with an average price of $1.3^ a bushel at harvest time in 1926, and $1.^7 a bushel in 1925. The average farm price for the feed grains, especially corn, was somewhat higher than it was in 1926, The price of hay, however, was lower than it was in 1926. Sources of Farm Income The principal sources of cash income on these farms were milk and winter wheat. Poultry and hogs not only furnished the household with considerable produce, but were the next two important sources of cash income. Farm Costs and Farm Earnings Farm cost studies show that very seldom, if ever, do two farms have the same costs. The cost of producing wheat on the 18 farms in this study varied from $.87 on the farm having the lowest cost to $1.53 *" or the- farm having the high wheat cost. This compares with a variation of from $.72 to $1.49 on these same farms in 1926. The cost of producing milk was $1.36 a hundred pounds on the farm having the low cost in the group to $2.75 a hundred on the farm producing milk at the highest cost. The variation in milk costs on these same farms in 1926 was from $1.64 to $3»09 & hundred pounds. Farm earnings also show wide differences even when conditions of soil, climate and markets are quite similar.-'" "While some of this difference in earn- ings may come from selling at different times of the year, the principal things that., influence the farm -earniiigs^ include the yields of the important crops, the kinds of crops grown, the returns from feed fed to livestock and the handling of man and horse labor. The factors within the "business which affect the total farm earnings will also show considerable variation between farms of the same locality. 3y a study of the variation of the factors that are listed in Table 1 it is possible to determine" which one affects the total farm earnings to the greatest extent. In the table on the opposite page the farms are listed in order of the rate earned on the total investment which is the best .measure of the relative profitableness of the farm business as a whole. The rate earned is determined after all expenses of the farm business have been deducted from the gross re- ceipts and also allowing for the labor of the operator and the members of the family at the rate of 22.2 .cents an hour. The "labor and management wage" shows what the operator would have for his own labor if he had to pay 5 percent interest on the investment after pay- ing all other expenses. The value .of the labor performed by members of the family other than the operator is included in the expenses. The crop acres per man and per horse "are relative indicators of the effi- ciency of man labor and horse labor. The amount of livestock on the farm affects the number of acres that a man can farm because the more livestock there is the less time there is for field work. The only exception to this would be where the livestock were used to pasture off most of the crops which would make a very definite saving of man labor. If quality of work, however, is sacri- ficed to obtain high crop acres per man and per horse, it will usually result in lower net earnings of the farm. *o" The crop acres per horse are ..influenced by a tractor as well as by efficiency of horse labor used. The introduction of a tractor into the farm equipment usually reduces the number of horses for a given crop area. Saving of man and horse labor may be affected by 4 . large machines in good working order and adapted to the job being done; a crop rotation that distributes the work over the growing season and does not pile it up during any one period; having both horses and men that are efficient workers, Returns for each 100 pounds feed fed will show differences in efficiency in livestock- production because feed is the principal item of .expense in pro- ducing all kinds of livestock. 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S • vo ojocoH^oajino>o^i^owcooHOH o -h cd to to r^-^P rH o v-D r— vo to ltn cr> irwo ltaj- o^ r-- LOi rHto,p- ojvovjd o r^Vt a^ ,p- MD LO*OJ OJ OJ HP f^OJ 1^-LT\OVX»MO LOiCPil^- to cd cd cd cd j- o> r— rH h omocti r^-^p kjd ojvjo a^h-a>t^~\r^ rH (^OJrOOIOOMlOLfMnOJpHHP rH r— ►q P & rH rH rH rH rH rH rH 1 ] -ee- rH -P cj P -P CD •H O •P P, in d) co n) co P P O Ph O f^MD i v> \oa>r^r r Mf > \r^critoto cm top i — rH o rH to i — r— r — v o lt\ irvP ^t K^^'^^<-^r^-^OJOJ iHih LP\ cd ^ fa cd p P rH CD O -H u M o3 £ £ h in oj cr> o oj n trwjo i^-o mvo hp top r<~\ Ph o3 P OJrHrHrHrH OJrHrHrH rH p !H > Pn P EH -aj pk 03 !H O -P O o3 u p W) P •H 03 P 03 e Ph 03 rX| * )»5 It is natural to expect, where the investment in livestock on a farm is small, that even if this livestock makes good use of the feed it eats and gives a good return for every $100 worth of feed that it gets, it is not going to make much difference in the income on the whole farm. It may happen, how- ever, that a farm not getting quite so much out of its livestock hut carrying large amounts of stock that give a fairly good return on their feed will have more total effect on the farm income than just a few animals giving a "big re- turn. The thing to work for Y»rith livestock is to have enough animals to clean up the roughages and pasture on the farm, and also to keep the type of animal that makes good use of the feed it eats. In Clinton County large quantities of commercial feeds are fed to dairy cattle, compared to other dairy areas of the state. It is important that good returns from this cash feed he secured "by the Clinton County dairyman. G-ood crop yields are essential for a good income from farming. However, good yields may he wasted through inefficient livestock management. Selected Items of Expense Farm expenses have increased in importance during the last five years he- cause they have taken a greater proportion of the farm income. The net income on any farm depends upon the difference "between the total receipts and total expenses and it is therefore necessary for the expense -to he kept in proportion to the income if a profit ds- to he made.- Investments in "buildings, machinery, and equipment are high. It is "becoming necessary for each farm to he equipped with more and better machinery and equipment than every "before. ' Added investment is justified if it reduces total expenses, and takes the place of man labor, or increases production without a corresponding increase in costs. Increasing the amount of machinery and equipment makes farming more com- plicated, which requires more ability on the part of the operator. Farm machinery and equipment is rarely used to full capacity. The United States Department of Agriculture has estimated that the average farm machinery is used only k percent of the possible working time, which amounts to ahout 12 days a year. 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LPvJ- At l^i t^\ K\ KMM CM r-\ rH cd Pi Pi H LT.CM CT\0 CM K^i LO>VD NOW l .OH,-f CO At f^\ CM r-i r-i r-\ r-^ CM t-i r-\ r-^ r-t True Average P 6 It is necessary that each farm "be properly equipped, but too much or ill adapted equipment increases the expense. Money once invested in most types of farm equipment cannot "be recovered. The costs shown in the accompanying tahle may "be lower than normal for buildings, fencing, and crop machinery because there has been a minimum of outlay of cash for repairs or renewals during the past few years. The man lahor rate is "based upon the actual cost of hired lahor on the IS farms cooperating. The average rate was 22.2 cents per hour. G-eneral Farm Expense included all items of expense which are general in character and which cannot definitely "be charged to any one account. The principal items are fencing expense, miscellaneous tools and equipment expense, and lahor used for work such as mowing weeds. Any one of these items of ex- pense is not very large, "but ?/hen combined they make up one of the major items of expense on productive enterprises. Farm Business Analysis The chart on the opposite, page is made up. in such a way that each farm can "be shown in relation to the average of the IS farms for each of the factors at the top of the columns. The figures "between the lines running across the page through the center of the chart represent the average of the. 18 farms. The figures ahove and "below represent a graduated scale for each factor which is used in locating the points where each farm would come in relation to the average. 3y drawing a line across these points you can see how your farm compares with the average. 1 o 05 Pi > rd -P s o >» Pi P CD Pi "H P o O H O a o cd >>^J +3 Pi O kO >» s -p Ej (ij p fj a B «h •H K » Pi Pi rH -H O •H •H TJ rH Pi N rH TJ CD o The numbers "between the lines across the mi tors named at the top of the page. 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VjO VJD I s — I s — to to crs o> o O rH o CD W rj o Pi P rH rH rH Pi fit -69- 5 "-d rH CD CD Pi Pi ^t O V£> CM to & o VJD CM to -J- o VO CM •H CD O ir\ ua -=J- ,=t ro t<*\ ro CM CM rH rH rH i?-* Pi Cd 'd I CD d 1 • e Pi rH O rH rH CTi tO I s — V£> UTN ^f- ro CM rH rH 1 oj ro t 1 1 & P 9 Hi Ik Costs The average net cost of producing milk on the IS farms in 1327, after deducting the credit for manure and the appreciation in the dairy herd, was $1.9^-. This compares with an average cost the year previous of $2.lH. The lowest cost in I927 was $1.36 on farm 20, and the highest cost $2.76 on farm 13. Feed was 6l percent of the total cost of milk during "both 1926 and 192J. Man labor was the second largest item of expense; in 1927 it was 20 percent of the total.- Since general -farm exp-ense is distributed to crops and live- stock, that is to the productive enterprises on the farm, on the "basis of the amount of man labor used "by each enterprise, the charge for general farm ex- pense against dairy is relatively high "because the dairy used comparatively large amounts of man labor. The average number of dairy cows carried by these Clinton County farms was "between 10 and 11. The largest dairy herd had ik head for twelve months while the smallest dairy herd carried j.h cows on the farm for a whole year. Farms in this part of the state produce milk in about the same volume every month. While some few farmers plan to increase their volume of produc- tion in the summer and lower it in the winter there will "be some of their neighbors whose plans call for more milk in the winter than in the summer. This variation in volume of milk production which some few farmers may attempt to get is governed almost entirely "by having the cows on the farm calve at a regular time and not through changing the number of cows in the herd from one season to another. The average size of all the farms included in this study was I56.6 acres, and although these farms carried only aoout ten cows they fed more pounds of purchased mill feed than farm-grown feed in 1927^ The pounds of feed fed a cow on each of the farms is shown in Table J>. This table shows that 1,001 pounds of purchased mill feeds together with H17 pounds of farm-grown grains and soybeans were fed a cow as an average for the IS farms. Corn silage was fed in an amount equal to 6,S6l pounds per cow, with 791 pounds of corn stover, 1,57^- pounds of clover, 1,117 pounds of al- falfa and U77 pounds of other dry roughage per coy;. There seemed to "be little uniformity in the methods of feeding. TTIiile all of the farmers fed some commercial feeds, the amounts used varied a great deal. There was a marked decline in 1927 in the amount of farm-grown grains fed to the cows. on' the farms in this study. This decline in the quantity of concentrated feeding from an average of 930 pounds of farm-grown grain in 1926 to only Hi 7 pounds of farm-grown grains in 1927 was not made up by other kinds of feed for the quantities of dry roughage, with the exception that clover hay was less in 1927 than in 1926. There were about 1,000 pounds more silage fed in 1927 3 however, than in 1926. It would seem, however, from the figures in Table 3- showing. the milk produced per cow, that the reduction in farm grains fed had its effect in reducing the total quantity of milk produced per cow. 7 io By examining the feeds used by the low cost farms it is noticeable that some of these farms used a high proportion of farm-grown grains while others with practically the same cost for milk used little farm-grown grain, but fed a high percentage of purchased mill feeds. The year 192o being a year of relatively short crops in this county resulted in a relatively short supply of farm grains on hand for feed during the early winter and summer of 1927. The resulting high prices of farm grains for dairy feed caused a marked curtailment in the quantities of these feeds included in the dairy cow ration. Ordinarily these farmers raise enough farm-grown feeds to make up a more substantial portion of their total ration. As wheat is the most profitable crop, it is grown in larger quantities than any other grain; however, during normal seasons feed grains are not crowded out of the rotation by wheat to the extent of making it necessary to buy very large quantities of concentrated feed for the dairy. The kinds and proportions of feeds used by the dairy in the year 1927 are not typical. As will be seen by examining either Table 3 or Table 4, the production of milk per cow varied in 1927 from 4, 127 pounds on one farm to 10,215 pounds on the farm getting the highest milk production. While low milk production per cow will make the cost of milk run high, it is not always the rule, of course, that the highest producing herd is the most profitable. The farm having the lowest cost of milk production received less milk per cow than the average of all IS farms. While the average production was 6,763 pounds for all of the 18 farms, farms numbers 20, 3 and 6 each got less milk per cow than this average, and still were among the low cost farms . A study of individual farm costs given in Table 4 together with the quantities of feed and labor shown in Table 3 gives, one a picture of the many factors affecting milk costs. a 11 LABOR A1JP FEED REQUIREMENTS PER MILK COW Table 3 - Itemized list of kinds and amounts of feed fed per cow on IS farms, Clinton County , .Illinois, 1927 (Farms ranked in order of net cost per 100 pounds of milk produced) Farm number 20 10 3 l4 21 6 5 12 S Labor per cow Man hours 44.7 93.51 60.83 150. OS 120.83 80.87 I25.6 199.55 IO3.26 Horse hours - .9^ .24 8.39 • .98 1.24 2.9: 1.05 - Feed per cow (lbs.) • ; Concentrates Farm grains Corn 184 - 333 560 8*42 _ 1127 448 154 Oats .... 6 l i46 27 132 3U6 - 92 - 140 Commercial feeds Bran 63 - — 4o 103 413 66 — 12 Dairy feed 121 1U71 779 652 158 806 15S9 684 463 Miscellaneous - - ■- - - - ' - 4 - Protein feeds Cotton seed meal •21 - 310 109 24 - - 162 I83 Linseed oil meal 32 - - '- - - - 6 - Soybeans 13' -. ■.. -" - - - - - - Roughages - : Legume hay Alfalfa 13U7 — 4o6 2467 551 29^6 895 884 - Clover 932 . 1609 171U 543 3154 - - 842 1920 Soybean - - - - - - 192s 105 793 Cowpea - ■- - - - - 132 - - Silage 9U00 io4s6 S369 8109 • 2805 512 2572 7832 7506 Stover - 22s 917 130 1927 698 3197 - 1024 Other roughages Timothy hay Oat straw haxel 7^ 396 2S6 - - 465 - 137 4SS Miscellaneous - - - - 35U - - - - Straw (bedding) 2084 13U1 1619 •576 1U15 1612 1224 1611 1525 Pasture days 166.7 129.2 170.4 175.2 ISU.9 226. 178. 192.9 179.6 COST OF FEED PER COW $71.12 85. 4o 80.68 82.50 77.73 S3. 79 117.12 75.71 1 so. 83 MILK PRODUCED PER COW 6307 7921 5952 6788 7307 6711 9534 589^ 5945 NET COST MILK PER 100 LBS. $ 1.36 1.51 1.6l 1.65 1.69 1.82 1.84 1.90 1.9U MJMBER OF COWS 9.5 13. S 8.4 9.2 12.3 12.9 7.6 9.5 8.2 /]A 12 LABOR A1TD FEED REQUIREMENTS PER MILK COW (Continued) Table 3 - Itemized list of kinds and amounts of feed fed per cow on 13 farms, Clinton Count/, Illinois, 1927 (Farms ranked in order of net cost per 100 pounds of milk produced) u 19 2 13 1 15 7 16 13 True ave. 18 farms 1927 True ave 19 farms 1926 109.31 10.28 253.7 4.35 l60.1 3.8 1U3.OI 1.64 94.95 .31 175.25 2.0 172.7- 2.28 190.5 • 52 116.11 1.78 134.3S 2. 3 4 151.46 2.19 1187 - 359 46 92 2U5 S3 9 91 200 125 4 100 337 79 686 290 370 37 6 2S4l 2253 726 2U7 52s 302 25 133 870 62 6 807 260 74l 311 439 225 93 2U6 l42 92 82 28 16 5U1 6l 1 1 7 101 11 1 107 13 1333 31U5 1736 31 s6 7575 2124 3302 5S77 1387 325 3032 69U5 1027 22U3 233 146 3167 1500 12133 46 3 lolO 93 S2o0 577 60 34 119 563 31 371 1343 4i07 707 1117 1571 252 5 6361 791 1203 1250 180 16 5762 is 71 222 133 159 226 80 l46. - 3^5 - 86 121 177 *3 116 237 2333 11S5 1151 2301 375 1708 1927 216 1686 1555 1147 159.U 147.1 184.1 187.2 17^-9 179.7 169.7 207.2 100.6 179.6 177 102.30 145.90 112.55 72. l4 73.15 92.95 S9.23 83.48 65.86 88.14 95. 38 7760 10215 7216 5731 5117 7322 6365 5317 4i27 6763 6897 1.93 1.99. 2.01 2.02 2.04 2.07 2.46 2.64 2.76 1.94 2.l4 5* 11.3 10.6 7-3 9.6 12.0 12.3 9.7 14.0 10.2 9.85 U 13 MILE PRODUCT ION COSTS Table 4 - Items of Cost and Income per Cow and per 100 Pounds of Milk on IS f anas , Clinton County, 1927 (Farms ranked in ord .er of ne it cost per IOC pounds of milk produced) Farm number 20 10 3 | A 21 6 5 12 8 COST ITEMS PER COW Feed $ 71.1S 85.40 so. 6s 82.56 77.73 83. SO 117. 18 75.71 so. 83 Man labor 10.40 20.73 13.4s 30.32 26.76 17. 82 27.63 44.26 22.79 Eorse labor — .10 .02 •97 .11 .11 1.41 .is Shelter 3.94 2.36 .92 I.67 1*33 4.01 4.20 3.49 5.09 Equipment 5.42 .7>+ 3-57 5.07 4.95 1.10 2.08 1.18 2.58 Vet. and medicine - - - .70 .49 .56 I.63 - - Depreciation - - .60 - 2.11 11.24 2.86 - .71 Int. on investmenl in cows 2.97 3.91 2.53 4.27 3.27 4.14 4.28 3.46 4.57 G-en'l. farm expens ;e 7.72 14.71 4. so 22.10 11.42 7.32 15.36 9.59 8.62 Miscellaneous .5* 1.12 .S3 1.22 .70 .81 1.32 .44 1.05 TOTAL COST $102.17 129.07 107.43 148.82 129. 47 130.91 177.95 138.25h_26.24 dtcome per cow Milk $115.34 166.63 127.05 144.73 153.23 129.96 199. 04 90.47 116.93 Manure 9.22 9.01 11.6s 9.34 6.26 IS. 97 2.89 6.H3 11.18 Appreciation 7.07 •35 - 27.77 ~ - - 20.04 — TOTAL INCOME $131.63 175.99 132.73 181.84 l60.09 148.93 201.93 116. 94 128.11 NET PROFIT PER COW $ 29.U6 46.92 31.30 33.02 30.62 18.02 23.9S -21.31 1.87 MILK PRODUCED PER COW (Lbs.) 6307 7921 595s 678S 7307 6711 9534 5894 5945 COST ITEMS PER 100 POUNDS MILK Feed $ 1.13 1.08 1.35 1.22 1.06 1.25 1.23 1.28 1.36 Man labor .16 .26 .23 .45 •37 .26 .29 .75 .33 Eorse labor - - - .01 — - .01 - — Shelter .06 .03 .01 .02 .02 .06 .05 .06 .OS Equipment .09 .01 .06 .07 .07 .02 .02 .02 .04 Vet. and medicine - - - .01 — .01 .02 - — Depreciation - - .02 - .03 .17 .03 ~ .01 Int. on investmenl in cows .05 • .05 .04 .06 .05 .06 .05 .06 .08 G-en'l. farm expent ;e .12 .19 .OS •33 .lb .11 .16 .16 •15 Miscellaneous .01 .01 .01 .02 .01 .01 .01 .01 .02 TOTAL COST $ 1.62 1.63 1.S0 2.19 1.77 1.95 1.S7 2.34 2.12 INCOME PER 100 POUNDS MILK Milk $ 1.S3 2.10 2.13 2.13 2.10 1.94 2.09 1.53 1.97 Manure .15 .12 .20 .14 .09 .13 .03 .11 .19 Appreciation .11 - - .41 - - - .34 TOTAL INCOME $ 2.09 2.22 2.33 2.68 2.19 2.07 2.12 1.98 2.16 NET PROFIT PER 100 POUNDS $ .47 .59 •53 .49 .42 .12 .25 .36 .04 NET COST PER 100 POUNDS $ 1 . 36 1.51 1.6l I.65 I.69 1.82 1.84 1.90 1.94 MILK PRODUCTION COSTS (Continued) Ta"ble 4 - Items of Cost and Income per Cow and per 100 Pounds of Milk on IS farms, Clinton County, 1927 y> ia (?arms rani :ed in Drder oi net cost per 100 rounds of milk -produced) I 1 True ave. True ave. 4 19 2 18 1 15 7 •16 13 18 farms 1927 19 farms 1926 102.30 1U5.90 112.55 72.14 73.15 92.95 89.23 83.48 65.86 88.14 95.88 30.29 56.29 31.78 31.39 21.26 38.78 39-12 39.16 25.53 29.47 37 :S 1.51 to •37 .12 .04 .17 .20 .07 .20 .28 3.32 1.S5 1.50 3-72 4.55 1.93 1.92 1.51 2.52 2.67 2.60 .09 2.11 .60 .3^ .95 1.77 2.98 •55 .4i 2.03 1.38 .51 .10 - - ■ .62 •38 1.3^ •13 - •35 .36 6.94 - — .96 - 4.22 18.44 6.9H 3.4o 2.1-9 3.01 4.32 3.56 4.47 3.90 4.63 4.4 2 3.20 2.52 3.82 3.82 12.35 16.01 5.77 10.18 10.97 14.69 16.82 21.81 11.00 12.3s 12.43 .26 3.31 2.lU -37 .38 2.19 .96 -97 .66 1.12 1.27 160.5s 230.79 158.27 123.69 115.82 l6l.71 175.^3 150. 88 115.64 143.66 158.10 L06.S3 219.62 153.^3 104.77 98.56 157.89 132. 86 114.32 85.16 137.61 135.32 6.91 3.7S 9.79 7.79 6.31 10.42 6.22 S.87 1.89 7.83 8. 69 - IS. Ho 3.20 - 5.15 - — I.85 . - 4.51 I.56 L73.7 1 + 246.80 166.42 112.56 110.02 168.31 139. 08 125.06 87-05 149.95 1^5.57 13.16 16.01 8.15 -11.13 -5. so 6.60 -36.35 -25.82 -28.59 6.28 -12.53 7760 10215 7216 5731 5117 7322 6865 5317 4i27 6763 6897 1.32 1.^3 1.56 1.26 1.^3 1.27 1.30 1.57 1.59 X :S 1-39 •39 • 55 .44 • 55 .42 .53 •57 .73 .62 -55 .02 _. .01 _ — — — — — — .01 ,0U .02 .02 .06 .09 .03 .03 .03 .06 .04 .04 - .02 .01 .01 .02 .02 .04 .01 .01 .03 .02 .01 — - - .01 .01 .02 .01 - .01 — .09 - - .01 - .06 .27 - ..17 .05 .03 .04 .05 ♦ 05 .08 •07 .06 .06 .06 .06 .06 .05 .16 .16 .08 .17 .21 .20 .25 .4i .27 .18 .IS - .03 .03 .01 .01 .03 .01 .02 .02 .02 .02 2.07 2.26 2.20 2.15 2.26 2.21 2.55 2.84 2. SO 2.12 2.29 2.15 2.15 2.13 1.83 1.93 2.16 1-93 2.15 2.06 2.03 1.96 .09 .09 .13 .13 .12 .14 .09 .17 .05 .12 .13 - .18 .05 - .10 - - .03 - .06 .02 2.24 2.42 2.31 1.96 2.15 2.30 2.02 2.35 2.11 2.21 2.11 .17 .16 .11 -.19 -.11 .09 -•53 -to -69 .09 -.18 1.98 1.99 2.01 2.02 2.04 2.07 2.46 1 2.64 2.75 1.9^ 2.14 1 iM 15 Crop Cos^ts- ■ Costs of production are shown in this report on seven crops from the records on IS farms in 1927 and the average cost figures on each of these crops for I926. The relative importance of each of these, seven crops is indic-ated by the percentage which each occupied of the total crop land in 1927 • The average cost per bushel or ton and the variation in cost are given in the following table: Crop Percent .of . crop land Average net cost per bushel cr ton Variation in Cost High Low Corn 25.6 ' $ .7^ $1.6l $ .50 Winter wheat H2*3 1.07 1-53 .87 Oats lU.2 .SS 2.27 M Soybeans (threshed) *3 Not averaged — Clover 7.8 10.57 ■19* te 16.. 14 5.32 Alfalfa u.u 8.88 6.59 T imo thy 1.5 7.^3 II.56 u.91 Soybean hay l.H- 15.86 19.13 12.51 Sweet clover 2.5 Pasture — — — It is apparent that • there is a wide variation in. the cost of producing crops on farms in the same locality with similar soil and weather conditions. These variations in costs between farms during the same year are due mostly to factors that are under the control of the individual farmers. These factors are: 1. Those affecting yield which include crop rotation, care of soil, selection of the seed as to variety and grade, control of disease, and cultural practices. 2. Those affecting cost of operation which include the efficient use of man labor, horse labor and machinery and equipment. A study of these variations in cost is the basis for determining differences in methods and practices of management which contribute to the success or failure of the farm business. . The weather is the most important factor causing variation in crop yields from year to year and it is the most uncontrollable of all factors. However, it is possible by good farm practices to counteract to some extent the effect of adverse weather and to make the best use of good weather. For example, a crop on land that is in a high state of fertility, well drained and well culti- vated, will withstand either drought or wet weather better than a crop on poor soil, poorly drained. n 16 Corn Corn was grown on 25.6 percent of the total crop acreage on these farms in 1927. This was a reduction of H.6 percent below what it was in 1926. All of the farms, "but one, produced corn on "bottom land, rented or owned, "but at some distance from the home place. In addition to the corn on the bottom land, practically all of the farms had corn on the upland prairie soils. The average cost per bushel of all of the corn produced on the 18 farms was $.7^+ in 1927 compared to a cost of $1.09 in 1926. In 1926 the average yield per acre on 17 of the farms that year that husked corn was 17.^ bushels. In 1927 the yield per acre was 3^-3 bushels. The dry 1926 growing season was unusually hard on upland corn, while early summer rains thinned out much of bottom land stand of corn. The 1927 season was a "normal" to "good" corn season; most of the bottom corn came through the year with little flood damage, while the upland corn did well. In 1927 the cost of growing an acre of corn husked in the field was $23.18 compared with $19.89 in the year previous. The cost in 1927 varied from a cost per acre of from $12.95 upon one farm to $28.^3 on the farm having the highest cost per acre. The cost of producing a bushel of corn in 1927 varied from 50 cents to $1.6l. The two factors which influenced this cost were the yield and the operating cost. Farm #12, with the lowest cost per bushel, had both a high yield and a low total operating cost. The combination of the high yield per acre and a relatively low operating cost gave this. farm the lowest cost per bushel. The operating costs on corn in Table 5 have been separated into growing and harvesting, because there was a choice of method of harvesting. Corn is husked from the shock and from the standing stalk in this section of the state. The cost of corn that is husked in the field therefore includes the corn that was husked from the shock as well as that husked from the standing stalk. The other principal method of harvesting corn in Clinton County is that of cutting it for silage. Practically none of the corn is fed off in the field to cattle or hogs. Winter Wheat Winter wheat was grown on all of the farms included in the cost study. It covered U2.3 percent of all the cultivated land on the farms. In 1926 on these same farms wheat was harvested from only 27.8 percent of the cultivated area; this marked reduction in acreage in 1926 was due to the wet fall of 1925 which v/as so wet that crops were not harvested nor winter wheat sown in normal manner. The average cost per acre of growing winter wheat harvested on the 18 farms in 1927 was $18.32. This compares with a cost of $20.05 in 1926. The 1926 wheat out-yielded the 1927 crop; the yields being 19.9 bushels and I5.6 bushels respectively. The net cost per bushel of wheat varied, in 19 2 7 on the 18 farms, from 87 cents on the low cost farm to $1.53 °- n tne farms having highest costs. The net return per acre in 1927 varied from a profit $9.6U to a loss of $2.65. The average net return per acre in 1927 was $3«05 compared to $7.^8 in 1926* Wheat was the only grain crop in 1927 showing profit on the average of all farms in this study. n 17 • :•. ,0a ts Sixteen' of the. 1.8 farms "under .study produced pats that were threshed. The average- cost of producing threshed oats in. 1927 wa-s $.88 a bushel.. ■ The average value of this-, .pats at the time of threshing was $-50- a "bushel, • resulting in an average loss over the l6 farms of $6.83. an- acre. The cost per acre the year previous .(1926) was $.69 a "bushel and the price $.^-2, resulting in a loss that year of $*+.86. The lowest cost in 1927 > on farm #12, was $.^3 a "bushel and the highest cost, on farm #13 , was. $2.27.. • It- is. needless to say that the crop on farm #13 was a failure, and it was only harvested to insure some horse feed for the coming winter. -- •_ Eight farms produced oats to feed as haxel (oats and straw chopped up from the "bundle) and as sheaf oats. The cost necessary in producing sheaf oats, which was fed either as haxel or in the sheaf, is shown in Table 8. The average cost of producing an acre. of. this feed in 1 927 was $17.32- compared with a cost of $15.89 in 192b. This $1.7. 3^ an acre for the production of sheaf oats in 1927- compared with the cost of $17.36 'f° r - oats threshed from the shock. The average cost of growing a "bushel of grain in sheaf. oats, however, was $.99: com- pared with an average cost of. $.8'8. for oats threshed from the shock. The principal factor causing this difference in 1927? as in 1926, lies in the dif- ference in yield of grain per acre. It is- the general practice to trhesh out the better fields, and leave the poorer fields in the sheaf, to use either for haxel or to feed directly from the sheaf. The latej : cold spring made the pat crop late enough to "be materially damaged "by hot weather during the season when the crop was filling out. There was an average loss of $6.83 for oats that was threshed, and a loss of $7.25 for each acre that produced sheaf oats. Tables 7 and 8 also carry the cost and income figures on oats- for 1926. During both of these years the seasons were not favorable for the production of, oats, and as a result these figures probably do not show what oats can do under normal conditions. Soybeans Only one farm among the 18 produced soybeans for seed or grain. The year .previous (1926) -5 °t these farms had produced soybeans with an average of 9*7 acres per farm. Soybeans are not. yet one of the principal crops in this sec- tion, and the average cost per bushel, as indicated by the 1926 figures, is really high compared with more : favorable sections of the state. Soybeans and corn have similar requirements of labor, -power and machinery for ground preparation. The total costs per acre of corn and soybeans pro- duced for seed are approximately equal. Soybean Hay Soybean hay was grown on only 6 farms, with an average acreage of 5*1 acres per farm. The average production of soybean hay per acre was 1.2 tons in 1927» This was a material increase in yield over that of 1926, when the average yield on 9 farms was only three-fourths of a ton per acre. . The average cost of produc- ing an acre of soybean hay in 1927 was $19.36* The relatively low yield of hay on this land made the cost per ton of soybean hay $15.86. It will be noticed by comparing the cost per ton of soybean hay in Table 11 with the cost per ton of alfalfa hay in Table 12 that all of the alfalfa hay excepting that grown on farm 13 was grown at less cost per ton than any of the soybean hay. It is important to notice, also, that the cost of producing a ton ox soybean hay the year previous was almost twice that of the year ±927 . In 1926 the average net cost per ton of sovbean hav was &^0.^-. In 1927 the cost was $15.86 per ton. 11 is Alfalfa Hay Eight farms produced alfalfa hay in 1927. The average acreage of alfalfa hay on each of these farms was 11-37 acres, compared with an average acreage of 7.01 acres per farm in 1926. As the yield of alfalfa hay was somewhat higher in 1927 than in 1326, the fiost per ten of producing this alfalfa was somewhat lower. The average cost of producing a ton of alfalfa hay in 1927 was $3.38. This compares with an average of $9.^-1 a ton for the year 1926. The range in cost of a ton of alfalfa from farm to farm was very much closer in 1927 than it was in 1926. In 1926 the cost per ton ranged from $^.98 on the farm having the low cost to $2b. U2 on the farm having the high cost. In the next year (1927) the cost per ton ranged from $6.59 on the farm with the low cost to $l6.0U on the farm with the high cost. The acreage of alfalfa is gradually increasing in this section of the state. Undoubtedly, one reason for this is the substantial profit shown by alfalfa, compared with other crops grown. During the two crop years, 1926 and 1927? alfalfa hay was the most profitable field crop grown upon the farms included in this study. Clover Kay Eleven farms produced clover hay in 1927? with an average acreage of lH.96 per farm. The yield of clover per .acre in 1927 was very considerably larger than in 1926. This increase in yield resulted in a very substantial decrease in the cost of producing a ton of clover hay between the two years. The aver- age cost of producing a ton of clover hay in 1927 was $10.57? with an average yield of 1.19 tons an acre. . In 1-26 the average yield of clover was only one- half of a ton an acre, resulting in a cost of $20.^5 a ton. Although the yield of clover hay in 1927 was more than double that of 1926, the cost of growing an acre of clover hay in 1927 was only $1.33 greater than the year previous. The market value of the hay grown per acre in 1927? however, was practically twice the value of the clover hay produced per acre in 1926. This resulted in clover hay showing a prof it. of $7«36 an acre in 1927? compared with a loss of 6 cents an acre the year previous. Timothy 'day Timothy hay was raised on 9 °f the IS farms, in 1927- The average acreage grown by these farms- was 3*52? and the average yield of timothy hay an acre was 1.52 tons; this compares with an average a,cre yield for alfalfa of 1.23 an( i for clover hay of 1.19. Timothy hay cost $7*^3 a ton, which was the lowest cost per ton of any of the hays raised by the farmers included in this study. In the year 1926 the average cost of growing a ton of timothy hay was $10.79? and during that year alfalfa was the only hay produced at less cost a ton than timothy hay. Timothy hay has an advantage over the other hays in the total cost per acre. In 1927 this total cost per acre for timothy hay was $11.25, and in 1926 it was $10.96. During both of these years this was the lowest total cost an acre for any of the hays most commonly grown in the area. As a result of its low cost and relatively high market value, timothy hay showed a profit during both years of the study. In 1927 timothy hay showed a profit of $lo.03 an acre, compared with $11.38 an acre in 1926. W 19 CORN (Husked in the field) Table 5 - Costs of production (acre "basis) on 17 farms (88.67 acres) Clinton County, Illinois, I927 (Farms ranked in order of net cost per bushel) Farm number 12 16 15 21 10 13 lH 1 6 1 3 8 Acres in corn 10. Hi 31.00 1H.89 9-02 15. H5 16.62 15.26 20.37 13.53 18.66 Yield per acre (bu. ) H7.55 H6.71 Ho. 63 3H.92 H3.62 27.02 27.52 29.70 30.59 31.62 Labor per acre Man hours 20.87 2H.71 31.87 25.00 27.00 21. 2H 16. H6 31.52 37.6"0 27.62 ■ Horse hours Ho. 25 32.96' 29.95 HH.5H H5.IO 37- 5H 39.53 62. 8H 76.27 56.86 Tractor hours - 1.02 2.52 - - »96 • 33 - .59 - COST ITEMS Growing costs Man labor $ 3.00 1.83 3.86 2.69 *.13 2.79 2.33 H.5H 5.5S 3.79 Horse labor 3.19 3.29 1.59 3.76 3-73 2.81 H.18! H.02 7. k£ H.Hi Tractor labor - 1.85 1.60 - — iM .18 - .51 — Machinery 1.5H 1.77 1.69 1.21 1.28 .9H 1.09 .85 2.06 1.56 Seed .18 .15 .28 .22 .Hi .17 .12 .13 .17 .11 Manure H.70 3.9S 2.99 2.99 5. Hi .9H 1-53 1.73 1.57 H.62 Limestone 1.55 1.25 l.Hl .10 .25 .6H • 3S .69 • 35 .SH Phosphate - - - 1.17 — - - - - - G-en'l. farm expense 1.00 2.83 2.66 2.01 3.9H 2.01 2.H3 2.86 2.97 2.3H Miscellaneous — • — .17 - — .07 .13 .07 .05 - Total growing costs $1-5.15 16.95 16.25 lH.15 19. 80 11.80 12.37 1H.89 16.92 17.67 Harvesting costs Man labor $ 1.63 3.25 3.16 2.87 1.87 1.88 1.00 2. Ho 2.7H 2.30 Horse labor 1.30 1.8H • 98 1.31 1.08 I.36 .98 1.6H 1.17 1.80 Total harvesting cost $ 2.93 5.09 H.lH H.1S 2.95 3.2H 1.98 H.oH 3.91 Huo Total growing and harvesting cost $18.08 22. OH 20.39 18. 33 22.75 15. oH 1H.35 18.93 20.83 21.77 Taxes .6H • 59 .65 .52 .69 .50 .81 • 3H .52 Interest on land 5.00 3.50 5.00 H.30 H.99 3.68 3.50 2.77 ?* 3 ? 3.90 TOTAL COST $23.72 26.13 26. OH 23.15 28. H3 19.22 18.66 22. OH 2H.7H 26.30 INCOME Grain $33.28 35.03 28. HH 20.96 28.13 15.65 13.53 19.31 17. SH 20. Ho Houghage - .19 •53 - _ .36 - - - - Pasture — — 2.09 1.H6 1.21 1.21 .10 1.77 - .06 TOTAL INCOME $33-28 35.22 31.06 22. H2 29.3^ 17.22 13.63 21.08 17. 9H 20. H6 NET PROFIT PER ACRE $ 9.56 9.09 5.02 -73 .91 -2.00 -5.03 -.96 -6.80 ~5.gH NET COST PER BUSHEL $ .50 .56 .52 .62 .62 • .65 .67 .68 .81 .23 CORN (Husked in the field) (Continued) Table 5 - Costs of production (acre "basis) on 17 farms (S3. 67 acres) Clinton County, Illinois, 1927 (Farms ranked in order of net cost per "bushel) # 20 — 1 ■ Ave. of Ave. 0^ Farm number 5 20 2 13 k 7 19 17 farms 1927 17 fan 1S26 .Acres in corn. 6.06 23.50 21.56 4.97 3L52 10.69 8. 44 ■ 15. 41 20.66 .Yield per acre (bu. ) 33-00 25-45 22,96 21.12 20.65 23o9 11,26 30.31 17.45 Labor per acre Man hours 26:32 15.^7 27.72 21.32 16.43 28.97 15.23 24.08 19.53 Horse hours 5o.97 19.22 62.57 If 7, 38 33. S8 55.71 49.29 44.73 39.51 Tractor hours - 3.33 - - - - - .64 ■ .47 COST ITEMS Growing costs i Man labor . $ 3.25 1.81 3.72 3.33 3.27J 3.S3 2.29 3.28 3.28 Horse labor S.96 1.31 4.55 2,84 4.12 3.9O 3.7S 3.60 3.9S Tractor labor - 2.33 - - - - - .58 .50 Machinery . . 1.^3 1.26 .72 1.31 ..70 1.53 1.66 1.25 1.03 Seed .16 .27 .64 ..14 1.42 .16 1.01 .40 • 15 Manure 3.56 3.2o 2.47 3.54 1.97 2.82 3.31 2*89 2.09 Limestone . - .03 .51 - .70 1,19 1.40 • 71 3 .24 Phosphate - - - - .48 - i - .10 ) Gen ' 1 . farm expense 3.21 2.5U 1.02 1.52 1.35 2.82i .96 2.31 1.64 Miscellaneous .21 .22 - ,13 - - 2.11 • 13 .45 Total growing costs $18.72 13.53 13.63 12.86 14.50 16.25 16.52 15.25 13.36 Harvesting costs Man labor $ 2.54 2.00 1.79 1-35 1.29 2.72 1.09 2.10 1.5c Horse labor 1.97 1.60 1.59 .76 .25 1.06 .36 1.33 -95 Total harvesting cos t U.51 3.60 3.3s 2.11 2.14 3.7S 1.95 3. 43 2.51 Total growing and . harvesting cost $23.29 17.13 17.01 lM7 16.64 20.03 18. 47 18.68 15.87 Taxes 1.22 .63 .51 .82 ..30 •73 .77 .65 •75 Interest on land 3.65 4.00 3.45 H.oo 3.70 4.00 4.00 3-S5 3.27 TOTAL COST $2S.lo 21.31 20.97 19.79 21.14 24.76 23.24 23.13 19.S9 .INCOME. * Grain $20.79 lb.19 13.03 12.63 11. 54 15.20 6.75 19.27 3. 43 Roughage - -, - - - - - .07 .56 Pasture - - .51 - - - 5. 08 .67 9.40 TOTAL IiTCOME $20.79 16.19 13.59 12.68 11.54 15.20 11.83 20.01 . NET PROFIT PZR ACRE $-7.37 -5.62 -7-38 -7-11 -9.o0 -9.56 -11.41 -3.17 -10.49 . NET COST PER BUSHEL $ .85 .86 ,S9 i# 1.02 1.06 1.6l ' .74 1.09 go 21 '""WHEAT (Threshed from shock)' Table 6 - Cost of • Production (acre "basis) on 18 farms (899«69 acres) Clinton County, Illinois, 1927 (Farms ranked in order of net cost per bushel) Farm numbers 7 10 12 13 4 19 15 2 20 21 Acres in wheat 52.2 35.02 34.51 15.74 66.36 50.23 . 92.39 61.87. 47.10 48.98 Yield per acre (bu.) 20.65 20.93 20.92 26.43 19.02 15.31 15.96 15.11 15.29 14.37 Labor per acre Man hours 15.56 12.42 IO.37 20.01 9.49 9.03 10.30 13.56 9.99 10.24 • Horse hours 32. 64 25.61 24.18 32-85 21.56 19.49 16. 08 32.79 9.48 21.97 Tractor hours - - 1.24 - 1.70 - 2.53 - COST ITEMS ! Growing costs I Man labor $ 1.79 1.53 1.4i 2.09; 1.31 1.17 1.30 1.60 .79 1.17 Horse labor 2.59 2.40 2.o4| 2.53 2.15 1.30 •83 2.26 .38 2.00 Tractor la.bor - — 1.911 _ • 85 - 2.27 — Machinery .*9 .•55 •58 • 751 M .44 .38 .29 -35 .24 Seed 2.09 1.53 i.4o 1.16 1.71 2.03 1.67 1.77 2.35 1.99 Manure 2.02 3.10 2.69! 1.32 i.4o 1.S9 2.74 2.24 1.8b 1.70 Limestone 1.18 1.20 .99! I.l4 1.44 1.21 .83 .62 .60 -79 Phosphate _ - 1.17 .89) -74- - .24 - - G-en'l farm expense I.U3 1.71 • 53 l.£7| 1.00 -69 .77 .50 1-39 .90 ' Total growing costs $11.59 12.02 10. SI 13. 661 10.16 8. 73 9.37 9.52 9-99 8. 79 Harvesting costs Man labor $ 2.04 i.4o 1.05 2.51 i.4i -97 1.13 1.19 1.49 1.24 Horse labor • 27 .89 .67 1.39 • 97 -53 .42 .62 1.25 .64 Tractor labor - - - - .19 - - — Twine Tuo • 39 .29 •55j .30 .26 .29 .39 .30 .24 Threshing costs 1.24 1.57 1.42 1,85 1.30 1.07 1.32 1.06 .90 1.00 Fuel .14 .10 .09 .28 .16 -09 .07 .06 .11 .08 Machinery .19 .33 .53 .73 .22 .35- .29 .16 .18 .21 Total harvesting cos t 4.88 4.6S 4.05 7.31 4.36 3-27 ! 3.71 3.4s 4.23 3.4i Cost of growing - 1 ! and harvesting $16.47 16.70 14.S6 20.97 14.52 | 12.00 13. 08 13.00 14.22 12.20 Taxes on land • 70 .70 .64 .61 .90 ! -77 ' .62 .62 .68 .52 Interest on land 3.66 5.00 5.00 5.00 4.00 1 4.00. 3-98 3-59 4.00 4.30 TOTAL COST $20. S3 22. 40 20.50 26.58 19.42 | 16-77 - 17.68 17.21 18. 90 17.02 INCOME 1 Grain $26.64 27.00 26.99 34. 09 124.53 19-75 20.59 19.49 19.71 18. 54 Straw .92 • 77 .87 1.59! .60 .59- .5$ .61 •53 -55 Pasture 1.84 2.95 .70 .54 - 1.02 .85 .90 2.35 .98 TOTAL INCOME $29.40 30.73 28. 56 36.22 25.13 21.36. 121.98" 1 21.00 22.59 20.07 MET PROFIT PER ACRE $ 8.57 S.32 S.Oo 9.64 5.71 4.59' 4.30 3.79 3.69 3-05 NET COST PER BUSHEL $ .27 -89 .91 .93 • 99 -99 1.02 1 i.o4 1.05 1.08 fi. 22 WHEAT (Threshed from shock) (Continued) Ta.ole 6 - Cost of Production (acre "basis) on 18 farms (899-69 acres) Clinton County, Illinois, 1927 (Farms ranked in order of net cost per "bushel) j True ave. True ave. Farm number 3 18 16 5 6 14 1 8 18 farms 17 farms ■ 1 1927 1926 Acres- in wheat 64.26 34.99 58 21 17.43 56.17 4i.o6 60.87 44.96 49.93 37-00 Yield, per acre (bu. ) 15. 42 i4.o6 15.44 15.09 14.24 10.86 9-53 11.77 15.63 19.93 Labor per acre Man hours 11.52 13.68 9.25 12.99 13.32 q op 8.21 10.82 13.29 12.00 Horse hours 23.78 29.11 16.24 34.07 31. 4o 26.30 20. 04 26.26 23.06 25.93 Tractor hours - - 1.15 - - - - - .4o .33 COST ITEMS Growing costs Man labor $1.21 1.65 .89 1.93 1.76 1.19 1.18 1.52 1.33 1.28 Horse labor 1.39 2.09 2.00 3-53 ' 2.32 2.23 '2.21 2.79 1.88 2.43 Tractor lahor - - 1.31 - - — - - .33 .44 Machinery .24 .4i .46 • 71 M .52 .24 .62 .4i .63 Seed 2.09 1.50| 1.80 2.07 1.87 2.08 '2.01 2.37 1.85 2.20 Manure 1.66 2.02 | 2.23 2.04 1.97 ' 2.57 '1.54 2.64 2.06 1.90 Limestone .85 I.23I 1.2o - .65 -^ .' '^ .91 .85 ) -78 Phosphate - - - ' .05 2.58 - - - • 29 G-en'l. farm exp. l.lU l.Oo .91 1.59 " 1.51 " .81 ■ .76 • 98 • 99 •93 Total growing cost $8.58 9.96 10.91 11.92 13.15 9-7^ 8.09 II.83 9-99 10.64 Harvesting costs Man labor $1.52 I.56 1.03 1.19 1.4o 1.00 ..82 1.00 1.26 1.59 Horse labor M .5*+ 1.00 1.01 • 59 .90 .63 & .71 .0* Tractor. lahor - - - ~ — 1 - i - .02 .03 Twine .31 .27 •3^ .27 .23 .21 .21 .24 .29 .30 Threshing costs .93 .93 •93 1.05 1.13 .65 .58! .71 1.05 1.36 Fuel .09 .09 .0.6 .13 .09 .15 ! .05 .06 .09 .09 Machinery .21 .19 .19 .22 .20 .27 .26 .23 .25 .25 T. harvesting cost $3.55 3.63 3.60 3-87 3.7^ 3.1s , 2.55j 2.7s 3.67 4.56 Cost of q^o^i.^ and harvesting. $12.13 13.59 14.51 15.79" 16.89 12.92 10.64 i4.6i 13.66 15.20 Taxes on land .74 .82 • 59 1.22 .52 .Sll' 1.00 .64 .70 .72 Interest on land u.77 4.00 3.50 3.65 3.75 3.50 j" 4.oo 4.oo 3.96 U.13 TOTAL COST $17.64 18.41 18. 60 20.66' 21.16" 17. 23115. 64 19.25 is. 32 20.05 INCOME Grain $19.89 12.14 19.92 19.46 is. 37 i4.oo 12.29 15. 18 19.30 26.72 Straw .51 1.00 .69 .69 .64 ^ .4i .44 ".62 .^7 Pasture - 1.59 ~ - 1.02 1.74 ' .84' .98 .95 .'* TOTAL INCOME $20. 4o 20.73 20.61 20.15 20.03 16.10 13.54 16.60 1 21.37 27.53 NET PROFIT PE2 ACHE $ 2.76 2.32 2.01 -.51-1.13 -1.13 -2.10 1-2. 65 3.05 7.48 1TET COST PER BUSHEL $ 1.11 1.12 l.lo 1.32 1.37 ! 1.39 1.53 1.53 1 1.07 .97 # 23 OATS (Threshed from shock) Table 7 - Cost of production (acre "basis) on l6 farms (220.21 acres) Clinton County, Illinois, 1927 (Farms ranked in order of net cost per bushel) Farm number 12 20 21 6 7 2 1 3 8 Acres oats threshed 10.18 5.19 25. 3k 12.28 20.7 15. lU 15.19 19.84 14-55 Yield per acre (bu. ) 38.6o 3Kl 28.30 28.03 17.87 17.50 16.13 17.74 18. 63 Labor per acre Man hours 11.20 10.59. 9.5^ 17.51 12.66 15.27 8.62 13.26 15.36 Horse hours IS. 86 17.15 22.51 27.69 27. S3 30.85 24.23 30.34 29.26 Tractor hours - 1.16 - - - - - - - COST ITEMS Growing costs Man labor $ .69 1.03 1.24 1.25 1.63 1.46 i.3>+ 1.69 I.83 Horse labor 1.02 1.83 2.o4 1.5ft 1.88 2.28 2-31 1.54 2.29 Tractor labor - .70 - - - - - - - Machinery .53 .50 .31 .29 .50 .26 .26 .36 • 55 Seed 1.18 1.30. 1.55 2.28 1.38 I.63 2.24 1.97 1.09 1.92 Manure 2.68 1.86. 1.70 1.97 1.71 1.54 1.66 2.64 Limestone .61 .SE — 1.02 .76 .44 - .95 .18 Gen'l. farm expense .5* I.U9 -91 1.55 1.08 .5* 1.00 1.10 1.28 Total growing cost $ 7.25 9.59 7.75 9.90 8.9U 8.85 8.42 8.39 IO.69 Harvesting costs Man labor $ 1.80 1.44 .«9 2.59 1.24 1.59 *? 9 1.29 1.57 Horse labor 1.08 1.21. • 53 .96 .60 .78 .49 .90 Tractor labor — - - - - - - - - Twine .28 .32 .27 .* .26 .28 .22 .32 .23 Threshing .1.49 1.04 1.13 1.51 .82 .70 .64 .71 .56 Fuel .10 .09 .09 .20 .10 .06 .07 .09 .12 Machinery I.36 , * 15 .20 .21 .20 .21 .29 .25 .32 Total harvesting cost $ 6.11 . 4.25 3.11 5. 81 3.22 3.62 2.30 3.16 3.70 Total growing and harvesting cost $13.36 13.Sk 10.86 15.71 12.16 12. 47 10.72 11.55 14.39 Taxes . .64 . .68 .52 .62 .69 .62 1.16 .82 .64 Interest on land . 5.00 4.00 4.30 4. 10 2.85 3.65 16.74 4.00 5.00 3-58 TOTAL COST $19.00 is. 52 15.68 20.43 15.70 15.88 17.37 18. 6l INCOME Grain $20.07 17.3^ 1U.15 i4.oi 8.9U 8.75 8. 06 8.87 l.lk Straw 2.36 2.02 1.39 2.20 .87 1.98 1.38 1.21 Pasture .22 — — 1.24 - - .17 - - TOTAL INCOME $22.65 19.36 15.5^ 17.^5 9. 81 10.73 9.6l 10.08 10.75 NET PROFIT PEE ACHE $ 3.65 .g4 -.ik -2.98 -5.89 -6.01 -6.27 -7.29 -7.86 NET COST PER BUSHEL $ .U3 .US .51 .61 .83 .84 .89 .91 .92 n 21+ •OATS (Threshed from shock) (Continued) Table 7 - Cost of Production (acre basis) on lb farms (220.21 acres) Clinton County, Illinois, 1927 (Farms ranked in order of net cost per bushel) 1 I ■ — ■ True ave. True ave Farm number 19 lH 5 16 IS H 13 l6 farms lH farms 1927 1926 Acres oats threshed lH.Ol I 7-37 7-2 27.57 2.79 lH.Hi 7.S5 13.76 21.79 Yield per acre (bu. ) 12.21 i 11.26 13.U7 10.10 8. SO 8. S3 8. Hi is. 17 21.75 Labor per acre Man hours 10.06 11.33 15. S3 '8.69 10.12 9. HO 12.29 11.95 9. Hi Horse hours 28.05 29,31 32. 6H 21.96 25.9s; 30. 7H 28.15 26.O0 22. H7 Tractor hours - - - - - 1.72 1 .09 .21 COST ITEMS 1 Growing costs i Man labor $ 1.^5 1.60 1.56 1.03 1.H2 I.37I I.59 l.Hi 1.31 , Horse labor 2.09 3.29 3.01 2.70 1.57' 3.8H 2.5H 2.2H 2.18 Tractor labor - - - - - - j 2.56 • 59j .73 .11 .25 Machinery .52 • 5S ■. ' M '•.HH .37' M .HH Seed 1-93 1.06 2.29 1.11 1.29' I.67I -77 1.52 1.31 Manure 1.89 2. Ho 2.0H '2.23 3.05; l.Hq 1.33 1.95 1.82 ' Limestone - .^7 - . '1.0H — 1.21I .77 .56 • 7H Gen'l. farm exp. .63 1.68 1.9H • 99 .70 l.HHj 1.19 1.07' .25 Total growing cost $ 8. Hi 11.08 11.28 9-59 8. Ho 12.02' 11.53 9.29 8. 90 Harvesting costs . ■ . 1 ^Man labor \% .S9 ^70 1.93 .76 .80' 1.65! 1.19 1.25 1.05 Horse labor • 55 ,55 2.13 • 72 .Ho" .67! .59 .73 .76 Tractor labor - - - - ~- - - - Twine .2H .45 * 3 ? .21 .16 - 37! .26 .27 .19 Threshing .*9 • & .Ho M • 32j .33 .73 .89 Fuel .05 .15 .07 •°? .05 • .211 ,13 .10 .03 Machinery .us 1 .25 .30 .14- .21 •33 -3S 3-55 2.38 .30 .27 T. harvesting cost $ 2.70 1 2.-39 5.29 2.27 2.0b 3.3s 3.2H Total growing and 1 i • • i 1 harvesting cost $11.11 1 13.^7 16.57 11.86 10. H6' 15.571 1H.H1 12.67 12. lH Taxes .77! .81 1.22 .59 .82 .9a .61 • 73 .03 Interest on land H.00 j 3o0 3. 65 3.50 H.00 H.oq 5.00 20.H7I 20.02 1 3.96 . H.02 TOTAL. COST $15.88 j 17,7S 21M 15.95 15.2s 17.36 16..99 INCOME 1 1 1 .1 Grain $ 6.10 5:63 6.7H 5.05 H.30 H.HH| H.20 9.12 10.22 Straw 1.29 i 1.22 I.25 .65 1.03' l.oHl .96 1.32 1.81 Pasture -. ! - - - - . ! .09 . .10 total" income $ 7-39! 6.35 7-99 '5.70 5.33 5.H8I 5.16 10.53 12.13 NET PROFIT PER ACRE $-8.^9 -10.93 -13.U5 -10.25 -9.90' 1 -lH.99i-lH.86 1 -6.83 -H.86 NET COST PER BUSHEL $1.20 i 1.^7 1.50 1.51 1 I.65 „ 2.ig| 2.27 I .ss .69 m 25 SHEAF OATS Table 8 - Costs of Production (acre "basis) on 8 farms (68.68 acres) Clinton County, Illinois, 1327 (Farms ranked in order of net cost per bushel) True ave. True ave. Farm number 2 20 15 8 10 1 6 18 8 farms 1927 11 farms 1926 Acres of sheaf oats 5.32 14.31 10.66 2.56 9. 88 8.62 11.9*1 5-39 8.58 12.08 Yield per acre (bu.) 24.44 17.12 23.45 15.62 17.71 10.44 10.1] 6.86 15.84 12.53 Labor per acre Man hours 16.49 5.l4 13.13 14.26 15.69 11.37 12.18 9.92 11.53 9.65 Horse hours 35.95 8.94 24.39 31.93 34.62 23.96 26.-21 24.30 23.20 24.49 Tractor hours - 1.19 2.67 - - - - .66 .27 COST ITEMS Growing costs ' Man labor % i.5S .73 2.03 1.89 1.84 1.12 1.49 1.54 1.45 1-51 Horse labor 2.51 1.04 1.61 2.70 2.77 1.86 1.76 1.53 1.82 2.38 Tractor labor - .7 1 * 1.52 - - - - •39 ■ 3* Machinery .29 .40 1.08 ~6 7 .86 ■ * .28 • 32 .54 .59 • Seed 1.78 2.04 2.81 1-73 2.64 2.43 1.74 1.85 1.34 2.06 1-37 Manure " 2.24 1.86 1.71 3.10 1.54 1-97 2.82 2.13 2.11 ' Limestone .67 .39 - • 1.13 1.15 - - .07 .34 -59 G-en'l. farm exp. .65 1.01 1.09 - 1.32 2.47 1.31 1.11 .72 1.25 -73 Total growing costs 9.72 8.21 11.85 12.08 14.62 7.91 8.46 8.40 9.92 9.62 Harvesting costs Man labor $ I.69 .46 .27 1.42 1.64 1.^3 1.15 .64 1.08 .20 ' Horse labor 1.02 .48 .48 • .79 .96 .90 .60 .32 .66 .63 ' Tractor labor — — .18 - — ■— — — .03 .03 Twine M .25 .32 .20 .49 .14 .26 .14 .29 .20 ' Machinery .27 .15 .13 .44 M .10 .30 .19 .23 .23 T. harvesting cost $ 3. Hi 1.34 1.98 2.85 3.52 2.57 2.31 1.29 2.29 1.29 Total growing and' ' harvesting cost $13.13 9.55 13.23 14.93 18.14 10.48 10.77 9.69 12.27 11.51 Taxes .64 .68] .65 .64 .70 1.17 • 35 .82 .69 .69 Interest on land 4. 01 4.00 1 5.00 3-99 5.00 4.00 4.39 4.00 4.36 3.69 TOTAL COST $17.72 14.23 {19.4s 19.56 23.84 15.65 15.51 14.51 17.32 15.29 INCOME • Grain $12.22 11.75 11.26 7. 81 8.86 5.22 5.07 3^3 8.51 8.71 Straw 2.25 1.78 I.69 1.17 2.12 .27 • 75 .91 1.47 1.38 Pasture — — - - - .57 .13 - .09 .30 TOTAL INCOME $iU.U7 13.53 12.94 8.92 10.98 6.66 5-95 4.34 10.07 10.39 NET PROFIT PER ACRE $-3.31 -.70 -6.54 -IO.58 -12.86 -2.99 -9.56 -10.17 -7.25 -5.50 NET OOST PER BUSHEL $ .64 .73 .76 1.18 1.23 1.36J 1.44 1 1.92 .99 .77 & 26 SOYBEAN HAY Table 9 - Cost of production (acre basis) of soybean hay on 6 farms (3O.78 acres) Clinton County, Illinois, 1927 (Farms ranked in order of net cost per ton) True ave. True ave. Farm number 8 16 5 1 7 13 6 farms 1927 9 farms 1926 Acres of soybean hay .2.5 5-33 6.88 6.9 5.25 1.14 3.92 5.13 4.09 Yield per acre (tons) 1.6 1.50 1.1+5 .87 .76 1.20 •75 Labor per acre Man hours 22.4 19.37 11.68 11.88 22.48 13.39 17. 18 20.26 Horse hours 31.0 34.99 21.31 24. 7S 48.19 21.43 31. 84 30.95 Tractor hours - - - ~ - 2.87 .36 .76 COST ITEMS Growing costs Man labor $ 1.U2 1.23 1-37 1.14 2.76 I.65 1.57 2.42 Horse labor 2.16 3.35 3-3^ 2.12 3.26 1.30 2.70 2.85 Tractor labor — - - - - 4.26 .5^ .65 Machinery • 15 .87 M .16 .76 .SS •55 •73 Seed 2.04 1.94 4.27 1.74 2.44 1.40 2.44 3.66 Manure .1.32 l.lH 1.02 • 77 .81 .66 •93 .96 Limestone and phosphate ' .& - - .61 1.37 - M • 7U G-en'l. farm expense 1.37 2.22 2.08 1.37 2.19 1.27 1.84 1.52 Miscellaneous - - - - - - - .07 Total growing cost $ 9.90 10.75 12.57 7.91 13.59 11.42 11.02 13.60 Harvesting costs Man labor $ 3-53 2.76 2.37 1.53 2.46 1.29 2.22 2.62 Horse labor 1.22 2.10 1.42 ;rf 1.09 1.08 1.27 1.18 Machinery . • .73 1.13 I.36 .18 .28 •73 • 7U •95 Total harvesting cost $ 5. Us 5.99 5.15 2.H5 3.83 3.10 4,23 U.75 Cost of growing and harvesting $15.38 16. 74 17.72 IO.36 17-42 14.R2 15.25 18.35 Taxes . .64 • 59 1.22 .48 .65 .41 .70 .64 Interest on land U.00 3.50 3.65 4.00 3.00 2.00 3.M 3.7U TOTAL COST $20.02 20.83 22.59 14.84 21.07 16.93 19.36 22.73 INCOME Hay $25.60 25.52 23.26 14.78 18.28 11. Us 19.59 8. 26 Pasture - - - - - 2.29 .29 - TOTAL INCOME $25.60 25.52 23.26 14.78 18.28 13.77 19. 88 8.26 NET PROFIT PER ACHE $ 5.58 U.69 .67 -.06 -2.79 -3.16 .52 -14.47 NET COST PER TON $12.51 13.88 15.55 17.06 18. 45 19.13 15.86 30.34 t$ 27 COBH FODDER Table 10 - Cost of Production (acre "basis) on 11 farms (84 acres) Clinton County, Illinois, 1927 (Farms ranked in order of cost per ton of fodder) Farm number 21 5 8 6 7 2 3 Acres in fodder corn 9-03 9.82 4.0 ■3-0 7.35 5.90 16.34 Yield - "bushels of corn 34.88 25.97 30.0 33-33 29.25 29.49 19.46 tons of stover 1.55 lil2 2.25 1.33 1.50 • 98 ■ •57 Labor Man hours 25.06 12.98 52.00 ^7.33 34.32 36.IO 18.76 Horse hours 44.49 32.79 56.25 86.67 60.61 70.3^ 3^*33 Tractor hours ~ - - - - - .63 ITEMS OF COST - Growing costs Man lahor $ 2.69 1.98 3-29 k; 12 6.02 3.71 2.34 1.77 Horse lahor 3.76 4.l4 .5.35 3-98 5.01 i.l4 Tractor lahor - ■ - - - - - 1.52 Machinery- 1.21 •91 1--37 1.10 1.53 .ES .65 Seed .22 .19 .18 .13 .22 -* .19 Manure 2.9S 3.56 4.62 - ~ 2.82 1.73 1.01 Limestone .10 - '-9* . _ 1.18 •32 .22 Phosphate 1.17 - - - - - - Miscellaneous - .07 - - - - .01 Gen'l. farm expense 2.01 1.59 2.28 4.29 2.59 I.03 1.48 Total growing cost $l4.l4 12. kk 16. 80 16. 89 16.O3 II.65 8.00 Harvesting costs Man labor $ 2.86 .87 8.29 4.4i 4.08 4.83 2.38 Horse lahor 1.31 .91 2.02 2.46 1.42 1.90 i.o4 Total harvesting cost $ 4-59 2.18 10.35 6.87 5.78 6.73 3.65 Cost of growing and harvesting $18.73 lU.62 27.15 23.77 21.81 18. 38 11.66 Taxes • 51 1.22 .64 .25 •73 .28 .46 Interest on land U.30 3.65 4. 00 1.02 4.00 3.17 3.07 TOTAL COST $23.51+ 19. U9 31.79 25. c4 26.54 21.83 15.19 INCOME Grain $20.93 15.26 18.00 21.67 17-79 16.46 10.50 Stover 3.10 2.24 U.50 2.66 2.99 1.96 1.13 TOTAL INCOME $24.03 17.50 22.50 24.33 20.89 18.42 11.63 NET PROFIT PER ACRE $ .49 -1-99 -9.29 -.71 -5.65 -3M -306 NET COST PER BUSHEL GRAIN $ .58 .66 .91 .67 .80 .67 .72 NET COST PER TON FODDER $ 8.50 9.61 9.63 10.02 . ._ 10.53 _ 10.86 12.15 CORN FODDER (Continued) Table 10 - Cost of Production (acre basis) on 11 farms (84 acres) Clinton County, Illinois, 1927 (Farms ranked in order of cost per ton of fodder) i\ 2$ Ave. of Ave. of Farm number 13 19 lg 1 11 farms 1927 7 farms 1926 Acres in fodder corn 2.7s 6.29 2.00 17.49 7.63 • 10. gg Yield - bushels of corn 53.96 12.72 10.00 20.46 25.06 12.86 tons of stover 2.00 l.*3 1.25 • 39 1.05 1.37 Labor Man hours S7.05 32.^7 23.50 17. lg 27.01 17.97 Horse hours 117.27 72.97 53-75 39.34 43.ll 36.73 Tractor hours - - - - .01 .11 ITEMS OF COST Growing costs Man labor $10.12 3.06 3.35 1-93 2.77 4.oi Horse labor 7.92 3-93 2.g4 3.09 3.46 Tractor labor - - — - .30 .10 Machinery 1.S9 1.7^ 1.77 .36 .98 1.01 Seed .09 .S3 .14 .22 • 25 .28 Manure 2.06 3.31 3-53 2.69 2.4g 4.00 Limestone - - — - .22 } ) .65 Phosphate - - - - .13 Miscellaneous .10 - .lg - .02 • 73 Gen'l. farm expense g.66 1.59 1.66 1.98 2.11 1.46 Total growing cost $30. g4 lU.l+6 13.47 10.27 12.72 15.65 Harvesting costs Man labor $ 9.02 4.r4 1.75 1.92 3.17 1.20 Horse labor 5.12 2.50 ■ 1.26 1.45 1.58 .50 Total harvesting cost $l4.i4 6.64 4.07 3.37 4.94 1.70 Cost of growing and harvesting $44. 9g 21.11 17.54 13.65 17.66 17.35 Taxes .20 • 77 .82 .4g .60 .64 Interest on land 3.00 U.oo 4.00 4.00 3.6l 3.50 TOTAL COST $4g.ig 25. gg 22.36 lg.13 21.87 21.49 INCOME Grain $32.37 7.33 o.OO l4.32 15.17 6.3g Stover 3.99 2. go 2.5O • 79 2.10 2.74 TOTAL INCOME $36.36 10.24 S.50 15.II 17. 2g 9.12 NET PROFIT PER ACRE -11.82 -15.64 -13. g6 -3.01 -4.59 -12.37 NET COST PER BUSHEL GRAIN $ .g2 l.gi 1.99 .25 • 79 1.46 NET COST PER TOI T FODDER $12.39 13.79 13.97 16.32 i 11.37 11. OH H 29 COM SILAOE Table 11 - Cost per acre of growing corn for silage and cost per ton of filling the silo, 15 farms (125.49 acres) Clinton County , Illinois, 1927 (Farms ranked in order of cost per ton of silage for feed) Farm number 12 13 14 2 5 6 16 15 7 Acres for silage 9.11 7-33 10.84 5. 08 4.00 8.56 8.4l 8.64 10.7 Yield per acre 6.04 7.^5 5. 81 8.86 9.62 6.07 ^.95 5.21 5.1U Total tons put up 55. 31. 87- ^5. 3S.5 52. 44. 97. 55. G-rowing cost per acre Man labor % 2.53 3.64 1-39 2.70 3.27 3.09 1-93 4.47 3>l Horse labor 2.73 3.5S. 2.48 3.84 6.95 2.96 2.96 2.10 4.20 Tractor labor 1.19 2.5s .44 - - — 3.32 1.06 — Machinery- 1.4 3 1.18 .82 • 59 1^7 .58 2.04 1-79 1.54 Seed .25 .16 .06 .24 .16 .12 .15 •39 .39 Manure .64 -> .64 3.91 3.56 6.00 •95 2.99 2.82 Limestone and phosphate .57' - .20 .73 - 1.35 .^7 - 1.18 G-en'1. farm expense •3S I.56 1.01 .80 1.82 1.27 1.07 1*69 1.99 Taxes -51 .42 .81 •39 1.22 .69 • 59 .64 •73 Interest on land 4.25 2.21 3.50 4.00 3.64 4.50 3.50 4.75 4.00 Miscellaneous - - - '. -33 .21 .18 - .58 ~ Total growing cost per acre $l4.4s 15.33 II.36 17.53 22.30 20.74 16.98 20.46 20.26 Total growing cost per ton $ 2. Ho 2.06 I.96 1.98 2.32 3.4i 3^3 3-93 3.9^ Filling costs per ton Man labor % .36 .80 .60 .63 .46 .42 Ml Ml M5 Horse labor .13 •35 M .41 Ml .25 .31 .24 .27 Machinery Own tractor - .26 - - _ - - - Own filler .22 .26 - - — - - - - Hired (Custom) .l4 - .50 • 53 .60 .48 .52 .53 .54 Fuel •03. .05 ' .08 .04 .04 .07 .03 .05 ~ Twine .06 - .03 .08 .07 .06 .01 .07 .05 Total filling cost .94 1.72 1.66 I.69 1.64 1.28 1.3^ 1.36 1.31 Silo depreciation and upkeep .69 .26 .56 .81 • 79 .14 .4o .44 .64 Total cost per ton for feed $ 4.03 4.04 4.18 4.48 4.75 4.83 5.17 5.73 5.S9 Labor per ton Man hours - growing l.g? 3.92 .86 1.53 1.54 2.31 1.80 1.80 2.93 - filling 1.61 3.64 2.98 3. 18 2.08 1.92 2.3O 3.05 1.97 Horse hours - growing 4. 05 7.61 2.36 4.4i 4.6l 5.4o 3.63 2.18 9.18 - filling 1.20 3.19 3.44 4.18 3.01 2-73 2.02 4.01 3.02 Tractor hours - growing ;ig .4i 1 ■ . MO . — — •35 •15 ■-" COHN SILAGS (Continued) Table 11 - Cost per acre of growing corn for silage and cost per ton of filling the silo, 15' farms (125.H9 acres') Clinton County, Illinois, 1927 (Farms ranked in order of cost per ton of silage for feed) W 30 1 Average Average Farm number 20 10 i 3 8 18 19 15 farms 1927 lo farms 1926 Acres for silage io.6 11.1 10. 7.90 7-78 15.44 8.37 13.16 Yield per acre H.90 .5*67 H.so H.9H. 3-73 3.69 5.88 3.62 Total tons put up 52. 63. 52. 39. 29. 57. 53-1 49.69 Growing cost per acre Man labor $ 2.13 3. so 3.09 3.29 4.02 2.13 3.15 3.09 Horse labor 2.S8 H.05 2.10 4.12 4.68 3.20 3.61 3.27 Tractor labor l.HH - • 73 - - • 7S .85 •33 Machinery 1-73 1.30 1.14 1.37 1.01 1-35 1.41 1.08 Seed .Ho • -? 1 • -.22 .17 .13 .62 .26 .18 Manure 3.27 5.40 H.42 4.62 3.79 3.30 3.33 3.63 Limestone and phosphate .62 1.03 • 97 .94 .81 .69 .63 Gen'l. farm expense 2.03 3..W 1.11 2.28 .87 .88 1.58 1.15 Taxes .68 .69 .82 .64 .82 • 77 •75 •75 Interest on land H.oo H-97 5.00 4.00 4.00 4.00 4. Ho H.oH Miscellaneous 2.12 - .13 ! .30 .51 Total growing cost per acre $21.30 2H.69 19.73 21.43 19.32 17. 84 20.33 IS. 66 Total growing cost per ton $ H.3H H.35 4.11 H. 3 H 5. 18 4.83 3.H6 5.19 Filling costs per ton Man labor $ .Hi • 33 .68 .55 .29 .67 .50 .68 Horse labor : 5U .30 .20 .40 .IS .46 .33 .42 Machinery * Own tractor .10 - .11 — - - .02 .08 Own filler .19 - •39 - - - .06 .07 Hired (Custom) - .49 •57 .67 .61 .42 ♦39 Fuel : .ok .oU . "03 _ . .06 -05 .05 .04 Twine .09 .11 .OS .03 .05 .14 .07 .08 Total filling cost 1.37 1.27 1.49 1.55 1.25 1.93 I.H5 1.76 Silo depreciation i and upkeep . 39 ! • 52 1 .65 .76 .40 1.11 •57 •37 Total cost per ton 1 i for feed $ 6.10 6.20 6.25 6.65 6. 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CO rn *H O W5 fi CO w e o O U O 03 CD C OO ^ Ph rt P» •h crj CTJ CO p u ^ CD >» < rH ^ ,§ co o crj C >H OJ + 1 -P Eh Ph rg Jh S -" H W aj co O CD rH H (Ij CO jJ H ^ CD <3J CD rJ u <4 i—t O « CO Tj »H fl !h a ?h cd 2 6 O PJ CO O X -P Eh § >s co Eh Ph Ej CD rH O HO Eh 36 The results were not influenced by abnormal conditions in any way except the low price of grains reducing the feed cost. The size of the poultry enter- prise in relation to the other enterprises 611 the farms is" of importance in interpreting these results. The demands by poultry for labor, feed, and equipment, and the effect upon the farm business, are quite different when the enterprise becomes a major instead of a minor one. Poultry was a minor enterprise on all of these farms which is typical of the majority of. farms in the east central sec- tion of the state. Bull and Young Stock In the records kept on these dairy farms the "costs on the herd bull and on the young dairy stock that is being grown into heifers to replenish the cow herd, are kept separate from the producing dairy herd. 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E3 *H ft n3 pi & CD BIB rl *g v_^ CD CD •— ^ rH h •H CD w o u CD b£ W) crt CD Pi 6 pi co d ?J o o T^ «H rH crt ea pj ft U fl T) o U O O «h o J^ ft CD Ctf r C^ >j -H cn -h > — ' o o a -h Cfl CD O H CD rH CD >3 M ,y cr3 Tj P crt u ?-< r^ (0 -P «M £ k cB H rH CD H P qj cn u CD C h ■+-> CD U£ C tn Sort en ft fih-peoHWio rCj •H O oi h u a U CD s Eh CD rf 00 ft S o p; HCD-P -P & .■3 crt +J o ti o ,o M m »*^5 Eh OOOOftCO^qco o to ^= a, to W g crt ft ° r-t 5 crt » >> CD rH k crt rO «H o cn •rt Pi r' r o p rH CM cn CD >»t; CD P rH rH Ih o crt a w r-i * * * w ^ FARM POTTER COSTS (?Iorse labor and tractor labor) Horses are the principal source of power on these Clinton county farms. Tractors were used on 6 of the 18 farms. Eorses or a combination of horses and tractor make up the largest item of expense in operating the farm. This expense is becoming of greater importance because of the tendency. to use more and larger machinery. As a result the power and machinery expense per acre varies widely on different farms where the same type of farming is followed. Horse Labor Costs Horse labor costs may often be underestimated because the feeds used are largely home-grown, and the labor, interest on investment, depreciation, and shelter do not require a definite cash outlay. There was a total of 103 work horses on the 12 farms. The figures in Table 18 give the average cost per work horse on each farm. Feed was the largest item, making up 65 percent to 75 percent of the total cost. The price of feed influences the amounts of feed fed, for there is a tendency to use the cheaper feeds more generously and to be sparing with the feeds that are higher in price. The net cost of maintaining a horse for a year averaged $101.89 f° r 19^7 and. varied from $60.76 as the average on one farm to $136.3^ on the farm having the highest cost, or a difference of $65.58, which, it will be noted, is greater than the total cost on the low-cost farm. The cost on farm lU was over twice that on farm 3- The number of work horses per farm remained practically the same in 1927 as the year previous, being 5-7 horses. Multiplying the difference in cost of carrying a work horse on the high and the low farms by the average number of work horses (05. 53 x 5*7) gives $373-31 as the difference in the total cost of horse labor on these two farms in this study. The average number of hours worked per horse varied from UU5 to l,llU. This variation in the amount of work performed by horses was greater than the varia- tion in cost per horse between farms. The cost of an hour of horse labor varied from 6.U cents to 17-8 cents. The cost of an hour of horse labor depends directly upon the total cost of keeping work horses and the number of hours they work. Economical feeding and a large number of hours of productive use are two factors more than any others then that make for the most economical production of horse power. hk W- Tractor Costs Six of the 18 farms supplemented their horses with tractor power. None of these farms had more than one tractor. The costs per hour of use varied from $.62 to $2.86. The low and high costs were for two-plow tractors. The one factor which influenced the cost per hour of work more than any other was the hour's of use; the reason being that interest on investment and depreciation make up a large part of the total cost and are somewhat fixed. The hours of use varied from 7-5 on farm 12 to 3^5 on farm 15. 'Thile farm 20 did not get the most hours of work out of the tractor, costs on this farm were kept below the costs on the tractor on farm 15. 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Ph CD P^ o W m c o o o M f! o cd rj -h cn j^ rtf O TJ W CD C ^ p^rrH cn cn U In ^ Ph O O -H CD O •H (DPI Fh O O 6l0 nd CD u f-< tn p o o M pi M M ,0 -P Pi -M M O CO p Cn CD A * O w CD CO O Ctf -M cd CT5 »J rg .OrHCn.HMCnrH^q W o3 ai o 0) m h [h ti o Fq fo O 0,0 O ?H O rC P A & M Ph rg •H O O rH M tH «m cd o O EH Cd M o o o o Ch CD EH 9 Eh rHOwO-MOOO CD U CO CO M P U CD ^ W,rj CD O >s CO £ H tl tnCDMi—lCOEH M P O EncJcncDo (DrOcd cn M M O OJC^PftOlnOl p, SO fcjjH-PrCjEH^rCjEjH pocd4J ro-Mp-p QOOO woi^co Ph C m CD CD cn M O EHCDC«OCCD r c!rf.H R.J? O cd O 3 rg ^ M O Jh •^ S Eh P S Miscellaneous 3.32 U.65 4.4i .85 5-44 — — Total growing costs $ 4.01 3.Ul 3.48 3.71 Harvesting costs Man labor $ 2.12 I.36 1-57 1.80 1.75 2.33 1.47 2.15 Eorse labor 1-15 1.31 1.21 .59 1.16 1.34 • 97 1.16 Tractor labor Twine .44 .25 .26 .36 .34 .30 .34 .22 Threshing and fuel 1.95 .60 .85 1.36 1.21 .96 .60 .67 Machinery .23 .23 3.75 .16 4.05 .29 5.00 •35 4. SI .27 5.20 .12 3.50 .42 Total harvesting $ 5. S3 4.62 Total growing and harvesting $ 9.90 7.57 7.U6 9.65 9.22 10.6H 6.98 8. 33 Taxes $ 2.07 1.85 2.24 1.93 2.1S 1.87 1.57 1.51 Interest on land 10.00 $21.97 g.75. 6.04 15.74 10.00 21.5s 10.00 21.40 10.00 22.51 7-73 10.00 TOTAL COST is. 17 16.28 19.84 INCOME Grain $24.33 17.91 12. g6 17.^6 16.04 14.88 9.32 11.68 Straw 1.50 .79 .79 1.01 •77 1.04 1.04 1.01 Pasture .22 $26.05 .go .17 13.82 — •39. 17.20 • 35 16.27 .29 .22 TOTAL INCOME 19.50 18.1*7 IO.65 12.91 NET PROFIT AN ACRE $ 4.0s 1.33 -1.92 -3.11 -4.20 -6.24 -5.63 -6.93 NET COST A BUSHEL $ .33 .39 M .47 .51 •57 .63 .64 It 56 OATS Table 2. Costs of Production (acre "basis) on 13 farms (890.66 acres, 25, 75^ "bushels) Champaign-Piatt Counties - 1927 (Farms ranked in order of net cost a "bushel) _ ■■ 1927 1926 1925 Farm number 11 1 25 10 13 30 True Av. 13 farms True Av. 15 farms True Av. 15 farms Acres in oats 1^9-33 29. u 39.7^ H3.1+ 1U6. U3 20.87 68.5 58.8 53.^ Yield an acre 27.2 27.9 28.0 13.5 32.2 38.3 30.3 Labor an acre Man hours 3-7 7.7 6.1 6.3 8.0 6.5 7.2 5.6 Horse hours 2.8 17.1 7.3 8.0 11.2 10.2 11.6 10. 4 Tractor hours .8 — 1.06 1.3 2.25 .6 .5 •5 COST ITEMS Growing costs Man labor $ .20 1.61 • 3^ M 1.17 M .44 — Horse labor .08 • 77 Ai .23 .89 .Ho • 59 — Tractor labor .36 — .Uo .61 .90 .31 • 3^ — Machinery .10 .lU .12 .lU .25 .lU .22 — Seed 1.17 1.21 1.29 1.37 1.8H 1.21 1.07 — Manure .62 1.31 .18 1.22 M • 71 • 59 — G-en'l farm expense .56 1.28 • 67 1.39 • 78 • 95 1.28 — Miscellaneous .01 $ 3.10 6.32 3^7 .25 6.30 .12 H.27 — — Total growing costs 5.62 H.53 — Harvesting costs Man labor $ .91 • & 1-33 1.52 1.18 iM 1-57 — Horse labor .36 1.05 .71 • 95 M .9^ .97 — Tractor labor .26 — .52 M .28 .15 .18 — Twine .31 .26 .26 .32 •25 .30 .36 — Threshing and fuel .85 .82 .87 . 00 •39 .88 1.04 — Machinery .22 $ 2.91 .13 2.86 • 25 3-9^ .25 • 19 .25 4.01 .26 U.38 — Total harvesting U.35 2.78 — Total growing and harvesting $ 6.01 9. 18 1M 9.57 9.08 8.28 8.91 8.11 Taxes $ 2.83 1.88 2.29 2.31 I.69 2.lU 2.17 2.09 Interest on land 13.75 $22.59 10.00 13.75 23. U5 11.98 6.53 10.24 20.66 10.87 21.95 12.28 TOTAL COST 21.06 2U.26 17.30 22. 4g INCOME Grain $11.77 11.16 11.H5 11.98 5.30 13.10 12.50 11.76 Straw .63 .75 .ss .69 .96 .s4 l.iU 1.29 Pasture 1.13 $13.53 — .68 13.01 .01 -- .40 i4. 3 4 .88 14.52 1.44 TOTAL INCOME 11.91 12.6s 6.26 14.49 NET PROFIT AN ACRE $-9.06 -9.15 -10. UU -11.58 -11. ok -6.32 -iM -7.99 NET COST A BUSHEL $ .71 .75 • 7S .sH 1.21 .60 .52 .65 M> 57 WHEAT Table 3. Costs of Production (acre basis) on 11 farms (411.56 acres, 8,211 bushels) Champaign-Piatt Counties - 1927 (Farms ranked in order of net cost a bushel) Farm number 26 28 23 30 13 11 8 Acres in wheat 35.72 40.87 43.91 46.3 76.24 6.77 57.42 Yield an acre 20.2 • 17.6 25.9 16.33 23.0 27.3 19.1 Labor an acre Man hours 9.1 10.6 11.4 8.0 10.1 12.9 10.8 Horse hours 25.5 30.9 16.5 9.6 13.1 10.9 25.2 Tractor hours — — 1.2 2.05 .01 3.6 — COST ITEMS Growing costs Man labor $ 1.02 1.36 .87 .67 .80 1.28 1.05 Horse labor 1.89 2.93 .93 .46 .80 .77 1.88 Tractor labor — — 2.05 1.38 1.22 2.71 — Machinery .38 .45 .87 .66 .42 1.00 .44 Seed 1.65 1.50 1.88 1.81 2.02 1.73 1.92 Manure .38 .84 .24 .47 1.15 .62 .37 Gen'l farm expense .91 1.41 2.60 .90 2.05 1.98 2.04 Miscellaneous — .68 9.17 .10 9.54 .18 6.53 — — — -- Total growing cost $ 6.23 8.46 10.09 7.70 Harvesting costs Man labor $ 1.59 1.63 2.74 1.64 2.27 2.47 2.01 Horse labor 1.18 1.04 1.50 .74 1.18 .71 1.09 Tractor labor — — — .27 .43 .58 — Twine .30 .33 .30 .34 .38 .27 .34 Threshing and fuel 1.26 .88 1.34 .93 1.36 1.67 .99 Machinery .18 .12 4.00 .34 6.22 .19 4.11 .28 5.90 .35 6.05 .21 Total harvesting $ 4.51 4.64 Cost of growing and harvesting $10.74 13.17 15.76 10.64 14.36 16.14 12.34 Taxes on land $ 2.24 1.68 1.87 1.68 2.18 2.72 2.20 Interest on land 7.50 8.00 22.85 10.00 27.63 6.54 18.86 11.00 27.54 13.93 32.79 8.87 TOTAL COST $20.48 23.41 INCOME Grain $23.88 20.72 30.57 20.73 29.89 33.34 23.28 Straw .67 .49 .23 .91 .46 .44 .82 Pasture 4.01 25.22 .03 30.83 ___ TOTAL INCOME $24.55 21.64 30.35 33.78 24.10 NET PROFIT AN ACRE $ 4.07 2.37 3.20 2.78 2.81 .99 .69 NET COST A BUSHEL $ .98 1.05 1.06 1.10 1.18 1.18 1.18 t.5& WHEAI (Continued) Table 3. Costs of Production (acre basis) on 11 farms (411.56 acres, 8,211 "bushels Chanpaign-Fiatt Counties - 1927 (Farms ranked in order of net cost a bushel) 1927 1926 1925 11 farms 13 farms 11 farms Farm number 25 29 15 22 True Av. True Av. True Av. Acres in wheat 23.82 50.2 19.96 10.38 37.4 29.9 36.3 Yield an acre 19.9 16.9 16.7 18.3 20.0 20.9 21.1 Labor an acre Man hours 9.9 9.3 6.8 17.8 10.0 11.6 9.3 Horse hours 28.7 27.6 7.4 33.4 20.5 22.4 20.1 Tractor hours — — 2.05 2.9 .9 .6 .4 COST ITEMS Growing costs Man labor $ 1.37 1.12 .51 2.50 1.02 1.04 Horse labor 2.39 2.39 .58 2.60 1.55 1.80 Tractor labor — .67 2.97 .75 .89 Machinery .77 .67 .42 1.28 .58 .59 Seed 2.71 1.48 1.94 2.11 1.85 2.44 Manure 1.31 .88 .88 1.09 .72 .98 Gen'l farm expense 1.75 1.09 1.78 2.18 1.67 1.98 Miscellaneous — — 6~.78 __ .10 8.24 — Total growing cost $10.30 7.63 14.73 9.72 Harvesting costs Man labor $ 1.32 1.47 1.51 2.37 1.91 2.11 Horse ls.bor .94 1.43 .48 .79 1.10 1.21 Tractor labor — — .77 — .16 .34 Twine .26 .32 .30 .21 .33 .32 Threshing and fuel 1.14 • O^E .83 1.19 1.06 1.23 Machinery 1.03 .19 3.95 .21 4.10 .67 5.23 .28 4.84 .27 5.48 Total harvesting cost $ 4.69 Cost of growing and harvesting $14.99 11.58 10.88 19.96 13.08 15.20 11.88 Taxes on land $ 1.88 1.85 2.58 1.94 2.01 2.25 1.86 Interest on land 10.00 8.74 22.17 12.50 25.96 10.00 31.90 9.26 24.35 11.35 28.80 11.59 TOTAL COST $26.87 25.33 INCOME Grain $25.27 21.27 20.85 22.51 24.69 26.35 26.99 Straw .63 .12 .50 .77 .54 .53 .90 Pasture .63 $26.53 .04 21.43 2.53 25.81 .51 25.74 1.19 28.07 .66 TOTAL INCOME 21.35 28.55 NET PROFIT AN ACRE $ -.34 -.74 -4.61 -6.09 1.39 -.73 3.22 NET COST A BUSHEL $ 1.29 1.31 1.53 1.56 1.17 1.30 1.12 #•59 SOYBEANS (Threshed) Table 4. Costs of Production (acre basis) of Soybeans Threshed on 7 Farms (156.56 acres, 2,408.8 bushels) Champaign-Piatt Counties - 1927 (Farms ranked in order of net cost a bushel) 1927 | 1926 Farm number 15 26 24 29 11 13 22 7 farms True Av. 7 farms True Av. Acres in soybeans 19.79 33.37 20.5 24.0 13.58 28.56 16.76 22.36 21.7 Yield per acre 28.8 17.3 13.8 12.8 13.0 12.0 9.1 15.4 13.5 LABOH AIT ACRE Man hours 11.40 9.2 11.0 7.7 11.5 12.3 15.6 10.9 10.4 Eorse hours 13.74 32.4 20.7 19.0 20.8 12.4 43.0 22.9 25.5 Tractor hours 3.7 1.4 1.9 1.1 4.0 1.8 1.0 COST ITEMS Growing costs Man labor $ 1.26 1.96 2.30 1.30 1.31 1.37 2.71 1.73 1.50 Horse labor 1.02 3.05 2.08 1.46 2.20 .65 2.22 1.82 2.14 Tractor labor 1.50 1.49 1.42 .85 2.58 1.15 .86 Machinery .69 .61 1.10 .73 .59 .59 1.03 .74 .68 Seed 3.20 2.94 .88 2.21 2.95 2.51 4.70 2.70 3.04 Manure .44 .19 .35 .44 .31 .58 .55 .40 .35 G-en'l farm expense 3.01 .95 1.17 1.06 1.72 2.71 1.88 1.74 1.61 Miscellaneous .03 .01 .01 Total growing cost $11.12 9.70 9.37 8.62 10.01 10.99 13.09 10.29 10.19 Harvesting cost Man labor $ 2.25 .70 .90 .86 2.12 2.41 1.69 1.49 1.30 Eorse labor .32 .87 .61 1.5C 1.09 1.17 1.04 1.02 .97 Tractor labor 1.05 ,55 .23 .05 Twine .28 .25 .19 .38 .32 .23 .27 Threshing and fuel 2.88 1.99 .29 1.42 1.53 1.54 1.49 1.61 1.95 Machine .33 .28 .51 .13 .28 .10 4.32 .30 4.88 .31 Total harvesting $ 7.61 4.09 2.50 4.51 4.87 6.27 4.85 Cost of growing and harvesting $18.73 13.79 11.87 13.13 14.88 17.26 17.41 15.17 15.04 Taxes on land $ 2.58 2.24 1.54 1.85 2.77 2.18 1.93 2.14 2.01 Interest on land 12.50 7.50 10.00 8.75 13.75 13.00 10.00 10.46 27.77 9.58 TOTAL COST $33.81 23.53 23.41 23.73 31.40 32.44 29.34 26.63 INCOME Grain $38.88 18.15 13.84 22.31 13.00 12.00 9.13 18.31 17.56 Straw 2.02 1.80 .78 1.66 .89 2.37 1.50 1.68 Pasture 1.00 .83 .22 .33 20.14 .03 TOTAL INCOME $41.90 20.78 14.84 23.97 13.89 14.37 9.13 19.27 NET PROFIT AN ACRE $ 8.09 -2.75 -8.57 .24 -17.51 -18.07 -20.21 - 7.63 -7.36 NET COST A BUSHEL $ 1.07 1.21 1.62 1.73 2.35 2.50 3.22 1.69 1.84 M- So Winter Wheat Winter wheat was produced on only 11 of the 15 farms as compared with 13 of the 15 farms in 1926. The total acreage was greater, however, being 411.56, while only 338.56 acres were raised on the 13 farms in 1926. The average yield was practically the same for the two years, bat the cost a "bushel was only $1.17 in 1927 as compared with $1.30 in 1926. The costs of "both growing and harvesting were lower in 1927. The net return averaged $1.39 profit with a variation from a loss of $6.09 to a profit of $4.07 an acre. Spring Wheat Spring wheat was raised on on]y two fields on two farms with a total of 38 acres. These two fields were emergency crops to make the best of adverse weather conditions In the spring. The cost was $21.11 an acre. Thus it was practically the same as oats, which has about the same requirements for labor and power. The yield was low — 12.2 bushels an acre, and as a result the cost of producing a bushel was high, $1.67, and the enterprise gave a loss of $5.84 an acre. This does not necessarily mean that spring wheat is a low profit crop. More informa- tion will be necessary to establish its relative profitableness for this particu- lar section. The question might be raised as to whether the farm would have suf- fered a greater or less loss by using some other crop to fill the same place in the rotation. Soybeans ( Threshed ) The production of soybeans for seed or grain was quite similar to 1926. The number of farms growing soybeans was the same; the average acreage for each farm was only .6 of an acre larger in 1927; the growing cost $.10 more; harvest- ing cost $.03 more; and the total cost was $1.14 an acre higher. The 1927 yield was 1.9 bushels larger which reduced the cost a bushel from $1.84 in 1926 to $1.69 in 1927. However, a slightly lower value for beans makes the net loss a little larger in 1927. Soybeans are not as yet one of the major crops on these farms. They are a relatively new crop and have been used more as an emergency crop which costs more to produce than a well established crop or a major crop regularly planned for. If soybeans should be made a major crop, its costs of production might be lower than these figures indicate. The effect upon the other crops and the farm orga- nization would have to be given serious consideration if they were introduced sufficiently to change the proportion of crops to any great extent upon any given farm. The average costs have been quite consistent from year to year. #-6i CLOVER AJYD MIXED HAY Ta"ble 5«-Costs of Production per acre on 10 Farms (150.68 acres - 256.3^ tons) Champaign-Piatt Counties, 1927 (Farms ranked in order of net cost a ton) Number of farm 26 24 13 1 22 1 28 22 Acres in hay 2.62 4.24 10.57 3.85 19.09 6.27 Yield an acre 4.6 3.85 2.7*+ 3.12 i.4i 1.91 Labor an acre Man hours 31.3 21.2 11-7 25.2 3.S 16.6 Horse hours 26.7 22.9 13.0 15.1 3.9 IS. 5 Tractor hours - - - - - - COST ITEMS Man labor $ 9.08 6.15 3.5S 7.12 1.09 4.69 Horse labor 3.22 2.98 1.90 l.l4 .48 l.4o Tractor labor - - - - - - Seed I.29 1.6l 4.02 2.15 - 2.15 Machinery 1.26 2.06 .32 .27 .SB .48 General farm expense 3.23 2.24 2.56 3.04 • 37 2.00 Manure .19 .36 1-73 2. 39 1.43 .55 OPERATING COST $18.27 15. HO 14. 6l l6.ll 4.25 11.27 Taxes on land $ 2.24 I.5U 2.18 1.9^ I.69 1.93 Interest on land 7.50 10.00 11.51 10.00 8.00 10.00 TOTAL COST $28.01 26.94 28.30 28.05 13.94 23.20 INCOME Hay $39.12 35.55 17.12 15.5S 11.31 9.57 Pasture — — 3-29 .16 - — Seed - - - — - 3.99 TOTAL INCOME $39.12 35.55 21.01 15.74 11.31 13.56 NET PROFIT AN ACRE $11.11 8.61 -7.29 -12.31 -2.63 -9.64 NET COST A TON $ 6.12 6.99 8.91 8.95 9.88 10.04 1 Second crop cut for seed. All other farms cut two crops for hay. Wte CLOVER AND MIXED HAY (Continued) Table 5. -Costs of Production per Acre on 10 Farms (150.68 acres - 256.34 tons) Champaign-Piatt Counties, 1927 (Farms ranked in order of net cost a ton) T 1927 Farm number 15 25 27 ll 1 10 farms True average Acres in hay- 13.21 17.21 5.71 67.91 150.68 Yield an acre 2.27 1.45 1.58 1.23 1.7 LABOR AN ACRE Man hours 15.3 6.0 10.3 10.1 10.8 Horse hours 22.9 9.2 10.3 7.9 10.7 Tractor hours .6 - - - .05 COST ITEMS Man labor $ 4.71 1.56 3.06 3.03 3.17 Horse labor 3.06 .83 1.52 1.26 1.41 Tractor labor .41 - - - .04 Seed 1.30 1.41 1.83 .92 1.25 Machinery .94 .22 1.34 .38 .60 General farm expense 4.03 .94 1.13 1.52 1.70 Manure .44 .65 .29 .31 .66 OPERATING COST $14.39 5.61 9.17 7.42 8.83 Taxes on land $ 2.58 1.88 2.18 2.84 2.39 Interest on land 12.50 10.00 10.00 13.75 11.72 TOTAL COST $29.97 17.49 21.35 24.01 22.94 INCOME Hay $17.25 11.62 13.22 9.89 12.91 Pasture .46 1.00 - .11 .48 Seed 5.45 $23.16 - - - .65 TOTAL INCOME 12.62 13.22 10.00 14.04 NET PROFIT AN ACRE $-6.81 - 4.87 - 8.13 -14.01 - 8.90 NET COST A TON $10.60 11.35 13.54 19.41 12.82 'Only one crop cut mo> ^t- rOHj- to CM ^t O U) rH CTn OU)J- CO rovx> CO LT\ tnv£) CM VX)-=t rH rH it cno ro o> O O ro lta CM • • • • ! 1 1 1 i I • • • • • m ft • ft ft ft ■ ft • • • ro LTMO rH rH CM ro rH O ir\ O rH cm ro ro rH rH r-l rH I CM >! ,cj p rH LC> O CM CM ou> toLrf- V£> O O >0D LO LPi rH LT\ o co CM CM o> to m.r* CJ> to CM O rH O to O to O^ CTi C5> r*>i 6 rH • ft • • 1 1 1 J 1 t . . • • • • ft • • ft ft • I ft ft ft •H rOrH O rH CM CM CM mCM to rH rH O CM ^t J- h- to EH rH CM rH rH CM rH rH 1 rH tO 60 r— r-- I^LTiO to Lf\ r— o CM CM.ro ITM^-O ro O LT\ ror-— r— r— to mo rH a> to o to o^ o CJMiO LC^ C\J ft « • • i 1 1 j ill* • « • • ft • ft ft ft ft ft ft ft * rH rH to^o rH rH cm cm ro to o^ rH O rH r~-cM CTn rH CM rH rH CM rH rH I co rocr>i KMTvri- CM to o r-— LO r— ,=t o rH LO LT\-d- rH rH ,=t ,Zf rO into v£> ror— r— r—r— to ro O LOO MD V£) ^D O ^ r ^ CO CM • • • • 1 1 1 1 . . . • • • • • ft ft ft ft • 1 • • • ro rH O J- to tO J" O r-H <4 rH CM rH rH CM CM CM H rH I — rH CM 60 h-CM"0 o tOVjO V£) o O r— o r-~ o O r— f\ r^cn CM O VjD O lT\^t rH l*— VD O C^UO r— ro o o ro to w .no CO • * • • I • • l • • • « • • ft • • • ft * • • 1 ft ft ft CM CT* o r-\ fO IO rH o rH CM ro CM O LO r— I — 1 — VD rH ro rH rH rH CM rH CM 1 rH OU3 rH tOI — ^± U> h- rH r--cr\ r^ .=1" tr\Lr\ J" rH rH rO LT\ a*\ rojrt O^ CM : r*~ rH CM to rH rH rH rH rO rH O CM rH ro r— r— rH tO r*- CM cm m o i rH rH rH rH CM rH rH rH CM 1 rO t>s o jdr CT\ IO If ro KH K> rH ^t VO O O CO CO CM H CO ro co h- cnvo-J- rH O o OV£) rH rH rH HOUJ to o> to o to r-- h- O ro CM • • • • * • • • ft ft • • ft • 1 • ft • V£> rH a>j3- rH rH rH CM CM CM o CM rH ro ro rH O LT\ MD ^ 0> LO rH rH rH rH CM rH rH I rH -=t i-~- ro CM rH to roto r~- LC\rH Q> m CJ C^O rH -rl- .=t r— o o CO CM rH mo OVX) O nr>-c\]j- in rOrH ro to it VX> O rH ro roi — ai tO • • ft ft ft • ft • • • • ft ft • 1 • • • rocM in^t cm rH rH CM rH 1 — ro rH £r CM rH tO CM r— r-~,tj- o rH rH rH rH CM rH rH 1 rH -CO- -co- <&■ <& Hi8- HcO- * u *H O co o eg cO -H O CO •H 4^ co a o in M a Q « rrfl O f-i ,£> rH h> » 5 & CO rH O O M rH rt 0) rH U •rH ,Q rH CO CD 4 J CO fl fl u > O CO «rtj CO -oj fx, eh O CO {2 a ° M W) ci o rt 0) 03 fi»0 tlO rl p ^u rC} CD P EH AH ID 4-' •H ^ ^ CO rH O -H rH r C3 CO EH Jh Eh O o: 1 3 co o r-H -rH CO O r <1 rrj p O rH CO CO r<, ,_) co u O H ?s o Pi o W rrj Pa &} u ci IS £ m Cd O CO p; £ ^ > f! ^ o d cO CO CO Eh S ■PEhPhG fl CO rH O d o ^ Eh o Ji Q r-< d o ci co +> ^5 iV5 g C5 O s-i co o eg p crj a ixi ^ o p Ti X P O >s co in 0) 1 ^ W EH to S-j ^ W EH O £ CO fl p iO CO EH Eh j^i m rH w f-h cO O -H o ci) r EH tf Eh h N «aj >-• o r-l !2i i^ if.Gk MISCELLANEOUS CROPS Table 7. Costs of Production per Acre on Miscellaneous Crops Grown on Some Cham- paign and Piatt County Farms, 1927. ! Spring Wheat Hulless Cats Barley Timothy Seed Farm number 27 30 15 10 22 30 Acres 20.68 17.33 26.65 20.48 3.57 4.6 Yield an acre 17.8 5.5 21.6 (48 lbs) 20.8 3.7 7.0 LABOR AN ACRE Man hours 8.9 8.0 7.3 5.5 7.8 4.2 Horse hours 12.5 7.2 11.4 6.0 12.9 11.0 Tractor hours .7 1.85 2.1 .9 — .43 COST ITEMS Growing costs Man labor $ .49 .49 .94 .32 -- — Horse labor .50 .08 1.08 .46 — — Tractor labor .33 .70 .68 .34 — — Machinery .19 .12 .27 .11 — — Seed 2.67 2.60 2.00 2.44 — — Manure .53 .47 .88 .18 .55 .24 General farm expense .98 .78 1.93 .60 .95 .82 Miscellaneous — — — — — — Total growing cost $ 5.69 5.24 7.78 4.45 1.50 1.06 Harvesting costs Man Labor $ 2.15 1.85 1.31 1.20 2.21 2.44 Horse labor 1.33 .80 .44 .50 .97 1.35 Tractor labor — .27 .67 .46 — .22 Twine .32 .28 .28 .19 .16 .29 Threshing and fuel 1.07 .37 .54 1.14 1.19 1.91 Machinery .33 .19 .32 .23 .87 .16 Total harvesting $ 5.20 3.76 3.56 3.72 5.40 6.37 Cost of growing and harvesting $10.89 9.00 11.34 8.17 6.90 7.43 Taxes on land $ 2.20 1.69 2.58 2.29 1.94 1.69 Interest on land 10.07 $23.16 8.00 18.69 12.50 26.42 13.75 24.21 10.00 8.00 TOTAL COST 18.84 17.12 INCOME Grain $20.79 6.96 21.53 14.13 7.49 14.11 Straw .82 .75 .90 .39 10.08 6.95 Pasture .18 22.61 — 1.68 2.61 TOTAL INCOME $21.61 7.71 14.52 19.25 23.67 NET PROFIT AN ACRE $-1.55 -10.98 -3.81 -9.69 .41 6.55 NET COST A BUSHEL $ 1.26 3.27 1.18 1.15 1.91 1.07 1/.65 Clover and Mixed Hay The year 1927 was one for good hay yields. Seedings came through the win- ter in good shape and the damp, cool spring and summer were responsihle for a rank growth which produced large yields "but the quality was poor because of the heavy growth and poor weather conditions. In spite of the favorable conditions for hay the percentage of the total crop area in hay was small. Even when com- bined with sweet clover it makes up only 6.2 percent of the crop land. At this rate, land would be sown to clover only once in 16 years. The average return was a loss. The low price of hay at harvesting time, which was used in giving the fields credit for the hay produced, was responsible for the low net income. Clover hay is not a major crop in East Central Illinois. Very little is sold from the farm and this is usually to a neighbor. Its contribution to the farm income is indirectly by being fed to cattle or by the effect it has on in- creasing the yields of the other crops of the rotation. The clover production account shows a loss on all but two farms. The average for all 10 farms was a loss. Even in years of better hay prices it shows little or no profit. However, the value of its effect upon other crops is not credited to the clover. Experi- ment station information and the experience of farmers generally is that the value to other crops is sufficient to have it included in the corn belt rotation unless some other legume can be produced which will have a better effect upon other crops or produce more hay or feed, or both. The best interpretation of this ac- count, then, is not to eliminate the enterprise unless some other crop can fill the place in the cropping system at a greater net profit, but to attempt to in- crease the profits by improvements in production. Miscellaneous Crops Spring Wheat . Hulless Oats . Barley . Timothy The figures on these crops are not presented as standard costs but merely as a record of what happened on farms where their production was attempted. Miscellaneous Hay Crops Soybeans . Alfalfa , and Timothy • Although the acreages of these crops are small, which prevents the use of averages for standards, there is even less variation in the acre costs than on some of the more standard crops. There also seems to be a similarity of acre costs with those of the same crops for previous years. This would indicate that the costs are probably representative. The low price of hay during the summer of 1927 accounts for the low income and the net losses. tf-66 Cattle On the 14 farms that kept milk cattle there was an average of 7.8 animal units (mature cattle or their equivalent in young stock) and of these 4.4 were milk cows. Most of the cows were grades or cross "breds with the "beef "breeds predominating. Milk production is not a major enterprise on any of these farms. The cows are kept to furnish milk for family use and to provide a minor source of income from the sale of cream, "butter, and veal. Three of the farms sold some whole milk during the year and two others fed out their calves as long yearlings. One farm "bought feeders and finished them for the market, but this has "been considered a separate enterprise and not included with the milk cattle costs. The net profit for each animal unit averaged- $11.77. ■ For the two previous years this account showed a loss. The increase in income was due to an increase in the price of "beef cattle and also to a reduction in the feed costs. The in- crease in the average production of milk also helped. The lower feed cost was due to more abundant pastures and cheaper roughage which items make up most of the feed for this class of cattle. Grain prices were higher but this did not affect the feed cost as much as did the lower prices of hay and straw and the better pastures. The variation in net return for each animal in the milking herd was from a profit of $57.93 to a loss of $29.50. This demonstrates that a minor enter- prise may have considerable influence on the net farm income. The milk cattle enterprise as conducted on the average grain farm may be considered more as a by-product to grain production than as a special produc- tion. It makes use of pastures and roughage which might not find as suitable a market as through cattle. It also, provides productive employment for labor, particularly during the winter months. The fact that the milk cattle have almost always shown a loss until 1927 when hay, straw, and beef prices were more favorable, does not necessarily mean that there is no place for this enterprise on grain farms. The wide variations in the net return on different farms indicate that it is not given the same attention as are the major enterprises. 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PER 100 lbs. $ 1.01 - .30 -.08 .09 -.47 -.52 -.13 -1.51 -3.55 Amt. of feed (lbs.) Corn equivalent 358.9 494.1 360.0 408.0 298.0 551.0 203.0 395.3 453.4 Corn 356.0 420.0 360.0 408.0 298.0 551.0 203.0 341.0 431.0 Oats 3.0 45.0 ■ - - - - - 63.0 26.0 Other grains - 35.0 - - - - - - - Tankage equivalent 13.7 3.8 31.9 - 32.1 17.9 - 54.3 2.1 Soybeans - - 9.2 -•■ 7.0 — - 60.4 - Tankage - - ■ - - - 7.4 - 2.5 - Skim milk 165.0 43 .'6 294.0 - 326.7 28.8 - 3.8 5.4 Other proteins - - - - - 11.3 3.5 2.3 Mill feeds - At - - - - - - - Minerals - 1.8 - - - - 4.0 3.2 - Straw - - - - - 4.9 - 56.0 - Roughage - 23.0 - - - - - 31.0 Pasture days .82 1.6 1.6 2.7 .1 3.04 1.8 1.74 Labor Man hours 3.0 1.4 3.4 4.2 4.8 1.0 2.6 2.2 6.5 Horse hours .3 .1 .5 .64 .8 .4 .4 .2 1.3 Total pounds pork produced 11,025 22,445 6,595 2,955 2,130 10,181 2,513 33,945 4,425 Sold - 6,918 3,840 2,310 1,150 21,426 4,218 34,255 4,340 Used 1,575 137 1,015 225 2,055 1,115 716 490 675 M- 70 PORK (Continued) Table 9. -Costs of Production per 100 Pounds Pork on 15 Farms (122,178 lbs, Champaign-Piatt Counties - 1927 (Farms ranked in order of total cost of producing 100 pounds) pork) 1927 1926 1925 Farm number 18 26 10 23 22 27 15 farms True av. 15 farms True av. 16 farms True av. COST ITEMS Feed $ 7.24 6.74 8.91 7.79 7.62 9.51 6.60 5.50 8.95 Man labor 1.13 1.54 1.10 2.10 2.23 3.42 .86 .77 .65 Horse labor .09 .21 .01 .19 .03 .15 .06 .04 .06 Int. on investment @ 5 percent .37 .45 .55 .38 .32 .57 .34 .31 .24 Bldg. & equip, exp. .48 .72 .13 .39 1.18 .53 .27 .25 .20 Gen'l farm expense .98 .55 .44 1.32 .95 1.26 .49 .52 .43 Veterinary and medicine .33 .23 .24 .35 — .46 .25 .23 .14 Miscellaneous .06 $10.68 .30 .03 .04 .25 .75 .14 9.01 .04 7.66 .02 TOTAL COST 10.74 11.41 12.56 12.59 16.65 10.69 INCOME Increase $ 8.06 5.54 6.64 7.59 6.15 -1.76 6.71 10.52 11.60 Used in household 1.05 2.77 1.89 — .90 9.63 1.08 1.22 .84 Manure - - - - - — .16 7.95 .17 11.91 .08 TOTAL INCOME $ 9.11 8.31 8.53 7.59 7.05 7.87. 12.52 PROFIT PER 100 lbs. $-1.57 -2.43 -2.88 -4.97 -5.54 -8.78 -1.06 4.25 1.83 Amt . of feed (lbs.) Corn equivalent 540.4 548.7 688.4 635.8 438.2 763.0 456.8 429.0 431.8 Corn 538.0 522.0 511.0 626.0 437.0 763.0 418.1 414.0 411.7 Oats 3.2 31.0 205.8 10.7 1.6 - 37.4 11.7 20.8 Other grains - - - - - - 6.5 4.7 2.2 Tankage equivalent 15.8 9.1 3.0 8.7 55.8 12.9 23.9 22.0 33.3 Soybeans 12.0 1.0 - - 3.0 - 18.5 16.1 22.6 Tankage - - - — - - 1.3 4.4 8.8 Skim milk 37.0 100.0 36.4 105.4 642.0 34.7 70.0 47.7 57.2 Other proteins 4.0 - - - — 19.0 2.6 .6 1.2 Mill feeds - - — — — - .1 .15 1.1 Minerals 2.5 2.4 - - - — 1.7 2.7 1.9 Straw - 11.3 17.8 - - - 17.0 16.5 - Roughage - - - - - - 5.4 .2 5.6 Pasture days 1.8 1.2 1.9 2.4 3.0 - 1.7 3.5 13.0 Labor Man hours 4.4 5.3 4.0 6.2 7.9 11.5 3.0 2.8 2.5 Horse hours .6 1.7 .06 1.3 .4 1.0 .4 .33 .4 Total pounds pork - produced 9,994 6,200 5,070 1,790 2,000 910 8,145 8,733 12,596 Sold 7,794 340 1,050 3,090 - 600 6,089 - - Used 1,000 1,605 800 — 200 730 823 — — U. 1\ r— CM in O O > Pi O r-t •H P-l I Pi 1 I 05 o ft O H © c6 -P e 6 o p< nq j -H «i5 ,3 «h En O o O (J fn BH ft " Pi -P rt , PS EH M p OH fc> o ctf O i-H += fa fa o © •H O -P pj Pi m © p< o Pi O * * O •h fd -p I cti fa CD ■a 3 pi o w -p CQ O o I o rH CD rH ■3 EH 60 KMTiLOiM I^O CM rH O O rH T~1 LO r— ^t o r— cm i^m r-i .zt- CTn^Ht h~- ^t rH • •••••» • • • • • • • o J- h-VQ CM WOMO !-— tO O rH O VD ^t-d- r— r— a> LO J- CM ro O ro i-H O rH LOV£) r— r-~ r^-to ro -=t- cm roLO o^t- CM ^t CM roj- J" CM r— rH J" r- 1 cm J- ro i — to OJ to rH ■ VD LO CM roh~ 1 rH rH MD fO CJ> O CT\ rH O to ^r O r^ h- r-^ to r— cm j-j- LO> CM O^D o ro CT> f^rH r-o O V£> ^D CO &0VX> rOrH ^f- CM h-vx> UD to O rH LO o^j- CT\ VD tO VX) O tO r-\ CMJ- to OMjPiCM r— O CM tO o r^- r-\ CM rH CM rH CM i ro^f J- a> V£> tO I r-^ LO MD r-7-=r rH^- r--vo to^ o lo o o ,=r r^ -d- o tO LOrH i^l^-r-nr- I^H Lf> O^ CM ro LPs •••• • • • 1 • • • « # • • CM LOrH i-H^l- r— O rOL=J- J- r--K^^j- O MDVX) ^t" rH LO Loro LO O lo to ro [to KV± CTN r— CM • -=i- r*- I tO rH r— tO LO CM to IrH rH CT^r^ r-i r-^ tO r— ro ^f r— rH cm o rocM lo CM LCMJC^O O to C7> O cm md nin h- ^t LT\rH r-i ro LO -rf 60 • • .1 • • • 1 ♦ • • • • • • • i-H hJ- o en cm r— o o>cm 3- C5>rH OJ -d- -d- VD I — VJ3 CM^t" r-^ O J" tO rH r— t-^ LT\ ro ^± I V.D CM I ro to o CM UD CM i-H OJ o rocM ^t ^t LOU5 CM O rH tO LOiLOi to r— r— CAV£> CniOLOtO ^r LOO VD CM to LO to VOVD fO -d" O I CT\ O 1 PO J- to ^t o r-\ LO h— T-^ r— J- CM i-H CM LO cm ro O tO rH LO ISXZt f^> won r-i to o j- iTMno to to CM ^t r- J" <-D r^» VX> OJ • •••••) * • • • • • • OJ KO r— rH rH LT\ tO r-\ VD rHV£) ^1- r<>> VO LOtO cno r-i to to LOU3 rOV£> hj- CM CM lo a> rH CM t-i r-\ K^ ro CTn CM CM J-^ U>VD r— rH O to LO to • CM ^-jd- irvd- ro f\3- rH CT\ LOtO O ^f LT\ ^t J- r— o o o CM* O O -Zj" LOitO to r— f\ 1 o LO I ro vo ro VD CM rH t-i to r— i-H LO rocri rH CM V£> cm ro O rH CTn CO tO 1 — LO to N-LT\H ro LO CM CM VX> LOO O CM VQ .3- inr-o r^\ to ro -n- LO • • rH cm i^h h tno m C7> tO O CM rH rH CTvCM O -rl- CM to CM V£> rH O LTiCTi H t^iM H to ^X> LT\LO t^- to rH cm r— o ^ O rOrH J" O ro LT\ ro cm VD C0 LOtO hO ^t OMD CM r\ ws *\ #\ •N «N lo roro CTN CM LO r-\ i-H r-i CM J" IfM^OO r-- rH LOvO ^O cn to ^t LO r-\ LOO t-i r-- cm urvd- r-i ro ro CM ,=* • • CM r— en o vx> ctmh KN MD^t VX) r— ro mom ^J- \o (TsCTs ro lo 1 — 1 — rH rH CM r-^ 3F j- j- ro CM loo ro f- 1 LO i — r-— MD 0> CM rH rH hO r-^ O rovx) CM LO LO^rJ- r-^ H=e- -ee- -69- ■&3- <&■ r» r\ « •-* "N ■w- -d- ro o t-i to 4^ £ CD 01 CD 01 •H S Pi 01 -P CD 02 d tQ ft (D 01 a3 o •H Pi o Pi S3 tn p5 CD rH •H . 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The lowest cost was $65.63 and the highest $168.45. This variation is typical of these cost records in the preceding years and demonstrates the possibilities of more economical horse labor. Feed and chore labor combined make up 75 percent of the total cost. They are the items which come most directly under the control of the farm operator and are where the greatest saving can be made. The labor spent in horse chores de- pends upon the arrangement of the barn and the location of the feed bin, water tank and pasture lots. These are more or less fixed on most farms and cannot be readily changed, but the variation in the yearly cost of chore labor from $8.95 to $28.90 for- each horse on different farms is evidence that a few minutes extra each day amounts to a considerable item for the year. The feed cost varied from $53.77 to $127.60. This difference is due mostly to feeding economies which may be practiced because the average farm horse worked only 781 hours or only about one-fourth of the working time for the year. Ifihen a horse is not working he does not need full feed and the ability of the farmer to make use of roughages and forage during the idle periods without lowering the condition of the horse is the secret of low feed cost for horses. The average work horse on these 15 farms consumed 3,445 pounds of grain (1,877 pounds of corn, 1,561 pounds of oats, and 7 pounds of other concentrates); 1,350 pounds of hay; 1,914 pounds straw and fodder, and 143 pasture days. These amounts vary considerably on the different farms but the yearly averages for all grain and all roughages, including hay, straw and fodder, has remained fairly constant. A rough standard for estimating the feed needs of the average work horse based on farming records is that he will eat his weight in each of the following: corn, oats, hay, and other roughage which is mostly straw and besides get full feed while on pasture for the number of days equal' to one-tenth of his weight. For example a 1,500 pound horse will consume 1,500 pounds of corn, 1,500 pounds of oats, 1,500 pounds of hay, and 1,500 pounds of straw and fodder, and get full feed on pasture for 150 days during the year. The other costs of keeping a horse altho minor are by no means negligible. Interest at five percent on the money invested in horses amounted to $4,64. This item has been decreasing steadily during the last few years which means the average value of horses has been decreasing. Depreciation averaged $9.30 per horse. This item has been increasing which would be expected with the decreasing value, as an attempt has been made to avoid market fluctuations when reinvent orying horses. Shelter which is the cost for the use of barns and sheds amounted to $6.82. Harness expense was $4,28 and miscellaneous items averaged $2.83. The cost for each hour of horse labor used on these farms averaged 13.3 cents and varied from 7.6 cents to 16.1 cents. The hour cost depends upon the total cost and the number of hours worked. A low hour cost is not the primary object of keeping horses, but it is to have sufficient power for the farm when it is needed and without unnecessary cost. Inefficient or unproductive work would help to increase the number of hours and lower the cost for each hour. 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(?> h j- cr\ m r^nrHiHrHOJ f^OJ CM K\ CM rH OJ CO rn VD OJ OJ to r— r*> co VD OJ in o co t-n co o CO I — OJ ct\ in» vd cr> oj CO VD Ln rH VD VD o rn vo o co r— r- r— voinin^H-^i-^H-^H- mmrnoj oj^t r- vo J- oj oj oj in oj rH CO OJ co to OJ o OJ OJ m OJ o m > rH <«! ^1 o ■8 «*H o CD CO ^1 •H CD & O CO •H ct3 ti o CO CD CO e CD •p CD CD > •H -P O o u ft CD rC! o -p CD -p pi •H CO •H n •H a3 CD ti * o3 o t5 -p CD co co d © CO o e W r- Oj r^N f$. SI Measures of Far m Efficiency Over one million dollars ($1,076,683.60) capital investment is represented by the 15 farms whose records are included in this report. Any variation in the rate of interest earned on this total is of importance even tho it is dis- tributed over 15 operators. There are many factors affecting farm earnings and for this reason it is a complicated business. Some of these factors, however, are more important than others. If any individual farmer can determine his own relative efficiency in regard to each of the most important factors he has the basis for knowing where to apply his ability as a manager to be the most effective. The table on the opposite page gives some of these factors for each farm. The farms are listed in order of the rate earned on the total investment which is the best measure of the relative profitableness of the farm business as a whole. The rate earned is determined after all expenses of the farm business have been deducted from the gross receipts and also allowing for the labor of the operator and the members of the family at the rate of 28 cents an hour. The "labor and management wage" shows' what the operator would have for his own labor if he had to pay 5 percent interest on the investment after paying all other expenses. The value of the labor performed by members of the family other than the operator is included in the expenses when working out the "labor and management wage." The crop acres per man and per horse are relative indicators of the efficiency of man labor and horse labor. The amount of livestock on the farm affects the number of acres that a man can farm because the more livestock there is the less time there is for field work. The only exception to this would be where the livestock were used to pasture off most of the crops which would make a very definite saving of man labor. If quality of work, however, is sacrificed to obtain high crop acres per man and per horse, it will usually result in lower net earnings of the farm. The crop acres per horse are influenced by the tractor as well as by efficiency of horse labor used. The introduction of a tractor into the farm equipment usually reduces the number of horses for a given crop area. Saving of man and horse labor may be affected by: (l) large machines in good working order and adapted to the job being done; (2) a crop rotation that distributes the work over the growing season and does not pile it up during any one period; (3) having both horses and men that are at least average in their intelligence and their ability to- work. Returns for each 100 pounds feed fed will show differences in efficiency in livestock production because feed is the principal item of expense in pro- ducing all kinds of livestock. Livestock income per acre indicates the relative size of the livestock business. Livestock efficiency has greater effect upon the net earnings of the farm business when the income from livestock is large than when it is small. To illustrate: Two farms may show $250 returns for every $100 worth of feed fed which shows good livestock efficiency when compared with the average of $166. One of these farms may have only $5.00 and the other $20.00 S2 % OJ J25 H O R h- 1 EH §! O D o M +> s W) Ah a •H s TJ K Pi * CD O t»n £< p: crt n Pi o Pi n cri L*l h en W cd •H Pr -P o § C/J O N o S -p GO +■> v P! to to IPv ir> r— rH VJD m ^i- rH Pi K d o LC\ in CO j=t- OJ ^t- m OJ I s — I s — CD •H fl +3 1 1 • 1 I • 1 • 1 • * > O ti St rH hO r-i OJ rH OJ rH OJ rH CO rH O m t3 +> •1 OJ CP> r*~ o>. VD rH ro o> K> rn o O H CtJ 2 • • • • • • • • • • • • 0) CD ,o| O I 1 1 to in I s — vo m o •H >H p. g OJ r-i rH rH rH rH rH OJ OJ rH OJ OJ o Pi o CO +3 • pi St • rH • OJ • OJ • VJO o> to CTN r— OJ St in o OJ d ^> rH o cr\ r— 1 1 OJ m o r— tn r— CTN rn to OJ o m -=r OJ OJ J" OJ KD OJ St K^ OJ rH OJ m P! 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It is apparent that on the latter. farm live- stock contributes more to the net income and that efficient livestock production means more than on the farm with only $5.00 income from livestock per acre. Crop yields have "been found to he one of the most important factors af- fecting farm earnings* Thxs is true partly because farm expense on the acre basis is fairly constant and is not influenced to a very great extent by the yield. However, in order to obtain and maintain good yields it is necessary to have a long time program of soil improvement which will permit earnings to be made while it is being put into effect. Farm Business Analysi s The chart on the opposite page is made up in such a way that each farm can be shown in relation to the average of the 15 farms for each of the factors at the top of the columns. The figures between the lines running across the page thru the center of the chart represent the average of the 15 farms. The figures above and below represent a graduated scale for each factor which is used in locating the points where each farm would come in relation to the average* By drawing a line across a point where the figure for your farm would come you can see how your farm compares with the average. 2& ^ i o co" >-. » ^J 43 ^ O «H O >s o >» a ■P CD Pi 'H p O O -H O «H «H Pt * r S -P u O M >s a -P B d $ a S Pi -h •H I s — J*} CD CO CM O^l fn o> p, -P CD rH 1 ft S ft-P h o3 d d yj CD p! OB CD ABU ■a •H ■P 3 (D -M rH ^ V f1 H -* -p Th ,3 c o -P >d crt r^ ro ro ro CM CM CM CM CM rH rH r-H CO CO r^» CO r^^ CO ro CO r^ co ro CO U -P o> O o rH rH CM CM r^i m ^i- J- LPv tn vx5 MD o Jt CM o CO VD j* CM O CO W ft o ft Q 3F -=J- J- r^v t^\ ro ro r-o CM CM CM CM CM- r-^ p. o CD CD 3 V£> CO o CM J- KO CO CM ^t VX) CO O CM J" M -P t^- r-~ CO CO CO CO CO CTN cr> o> er» OA O O o o r^ s ft o cu C\l CM CM CM CM CM CM CM CM CM CM r*-\ K*\ r^i o3 • — i PJ £ w Cti 05 ft CD B o ir\ o LT\ O LT\ o iC\ O LC> O IT\ O LT\ O S o Pi MD ir\ LP> .n- J- ro ro CM CM rH rH O O CT> cn Pi O Pi r-i r-i t-\ rH rH r-\ tH x-\ rH rH rH rH r-i O 03 h- LT\ r^\ rH CP> r»- LT\ ro rH o PJ 03 rH rH rH rH rH o n P! O CM rH o o> CO -p Pi CD OJ ru CM rH r-i r-H i-i r-\ rH r-i r-< rH rH CD CD CD -ee- rt ft r^> 3 s -=t- LP» -P o o5 o P rH r-1 rH rH r-i rH rH r-1 rH rH rH CD ^> -te- rH Pi CD CD Q Pi r-- KD LT\ J" ro CM rH O CP. CO I s — VO ITN J" K^ •H ft o CD cu OJ CM CM CM CM CM CM rH i-H ^-t rH rH rH r-^ r-^ -P CD o> OJ tr* T50 r-^ .=f I s — O t*-\ UD o> CM LT\ CO r-i CO P. ,c! to ^i- -d- ^t ir\ LO IC\ UD ^O U) U) I s - r-- CO OS o CD tfl co o ft P (0 O P Td CD o rH Pi t-i ro o i — ^t r-{ CO ITS CM CTs VJD 1^ o I s - ^i- r-i p. CD CM ir\ CO rH J" I s — o ro VD OS CM LTV CO r-\ CO CD & r*^ if ^ ^d- LO LOv LO VX) VD VX) V£> I s — I s - CO OS o ft to o P P! rO -w- M o o iH Pi CD CD CD Pi LC\ CM os VD rx> o r — ^t i-H CO UT\ CM CT\ VX> K^ ■H ft o CD V£> VD LTs LTv LO LO> J- ^t J- r<~> ro r^ CM CM CM -rt I CD Pi 1 CD Pi -H -P t ~- vest ment crs J" o> -rf .=*■ OS j=t 0> .rt CT\ & o3 CD o 1^- r— vr> VD ir\ ITS ^r ^f r^-\ K> CM CM t-i r-\ 'J S6 UNIVERSITY OF ILLINOIS Department of Farm Organization and Management and the Farm Bureaus of Livingston, McLean, Tazewell, and Woodford Counties Cooperating SUPPLEMENTAL SUMMARY REPORT of the FARM BUREAU-FARM MANAGEMENT SERVICE For the years 1925, 1926, and 1927, for FARMS OPERATED BY TENANTS This report should be studied only in connection with the Summary Report of the Farm Bureau-Farm Management Service of the same date. Urbana, Illinois September 1928 •r <:-. ■ •:«*•"'. .1 It ^^TjiljBCn ■:;;"*.■ • ;:.•! . :i=.: • ■» i 'f ■ v r- "i*"' f " t; ■. ■ . • • ... . VV. , •; .- ^ ,■ •- J' --• , rv :.:- ; I • ..- ■ ' : -. . -••■•• ■••: -• • ■..■::.Z ■•; ,.. \ ■: • . .•• ■:" i. : ■ \ y&t ■ -•■■ '■:'. ■ . •■;; r ■.," : • ; , .. . i •■*."•- „..:■• " I . 1 .'!-••■- r '■■■ '-" ' r-?' : 87 SUPPLEMENTAL SUMMARY REPORT 2 Of Farms Operated by Tenants TTtio Have Cooperated in the Farm Bureau- Fa r m Management Se r vice For the three-year period of 1925? 1926, and 1927 Prepared by M. L. Mosher and H. C. M. Case This supplemental report has been prepared for the benefit of the tenant cooperators who have shown in their records the division of receipts and expenses between the tenant and the landlord. Differences in Tenants' Incomes It will be noted (see Table 2) that, as an average, the ten most success- ful of the fifty tenants whose records were used in this report received a labor and management wage of $2,lUo per farm per year for the three-year period. The ten least profitable tenant farms returned the operators an average of only $129 per farm per year for labor and management. The tenant's labor and management wage is what there is left after deducting from his total receipts all cash oper- ating expenses, depreciation on his equipment, an allowance for family labor other than the operator's, and five percent interest on his investment in equipment, livestock and grain on hand at the beginning of the year. It will be seen that one-fifth of the tenants made their business pay them a labor and management wage of about $2,000 per farm per year more than was re- ceived by another one-fifth of them. There was a difference in the landlord's net income of 59 percent on the landlord's investment, in favor of the farms operated by the more successful tenants. This difference in rate applied to the average landlord's investment would amount to about $280. Location of Differences in Tenants' Incomes A careful comparison of the data shown in Table 2 of this report with that in Table 2 of the complete report, to which this is a supplement, will show that, in general, the same statements which were made as regards the location of dif- ferences in the earnings of the whole farm business apply to the differences in the tenant's share of the income. The difference in crop yields was less important in making the differences in tenant incomes than when the total farm income was studied. On the other hand, more of the difference in income was due to the differences in the amounts of livestock on the more profitable and the less profitable tenant farms. These data indicate very clearly the value of a profitable cropping system, and the value of livestock on the tenant farm. 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Urbana, Illinois June, 192S M 101 ■■■' TS?:F ■ -. , t - -; ."^'^ ?. ." ]•"■'"■■ 92 DAIRY ENTERPRISE COST STUDY IN NORTH CENTRAL ILLINOIS Prepared by K. T. Wright, H, C. M. Case, and C. S. Rhode The 32 farmers included in this study were located in Stephenson, Ogle, Lee, LaSalle, Peoria, Tazewell, and Vermilion Counties. These dairymen kept a financial record on their entire farm and a special record on their dairy cows m addition to the Dairy Herd Improvement Association record that was kept in connection with the work of the association. These three records supply enough information for a dairy enterprise cost study on those farms. The sale of £S7 Pr r^ U f s accounted for $1,670 of the annual income on the average on these tarns. While this is not as large a share of the income as dairy products were in the study conducted in the Chicago whole milk area, nevertheless dairying is one of the major sources of income on these farms. -*a*i A S ^ ° f TaWe * Which follows show s that the various farms differed Me™ J* C ? StS> in 2° me ' and profit P er cow ' 0ne farmer managed to keep his cost per cow down to $95.27, while the highest cost was $186.29 or nearly ^r*l7^™ ^ ^ ee items of ^ feed> ^ ^ ^ d J ir L P Slble f ° r m ° St 0f tlle ^ffarence in total cost per cow. Peed ^relation 1^1°/^, -^ ^ °* **" ****** ^ lft *>* 21 P-cent, and Peed ™« ^ percent which accounts for 80.6 percent of the total cost. to*57 l\ IZ T rang ! d fr ° m $51 ' 45 t0 * 105 ' 06 ' *°* laDor <^ge f*om $15.49 of IS'tI ~t ? TeC ^ 10n VaPied from an in ^ ea se in value of $14.50 to a loss So lo^r the flST: ^Y*^** 10118 show that there is considerable opportunity so lower the costs of production through good management. 7 578 ^r^ a ^r 0dUCti0n f ° r aU farms was 288 P°^ nds of butterfat or leflZs anf m ^i ^I C .° W - ** P r0d * cti0 * ^ outterfat varied from 205 to were P Holstein GuerVT f ^ ™*°* ***" 5 ' 549 t0 12 ' 964 P°™ ds - Since there to compare both^ilk^ l*T !"J 88 ' "* JerS6y C0WS 0n these fa ^ s « !■ ^st compare both milk and butterfat production rather than milk alone. feed a L^f?™^ nf*- S*!" ^^ ° n the various farms « Some dairymen others fe^f ateaw 2 ^ f? 8 * 8 ' ° ther men feed Poetically no mill feTds, and silSe w^th mt^ ain ^^ WMle ° therS feed a lar ^ ^ anti ^ of hay fed on tS m4 It Srain and raiU feeds ' A st ^ of the quantity of feeds Lt^es^ ** «* »«*■*« -d^ts Ly ifaf ^o conmariSr,*™ ^7 e f !fP rise COst study in the Chicago whole milk area a u^nTmTlM^ m \ ^ ma h0UrS re ^ ired and e ^ipment expense on farms S^S^^^^"- 1 *^ J***? -chiLs. tS farms us^T and the faxml JtZ^l ^t WS ' reo ^ irin e 136 hours of man labor per cow, per cow/^L d ^Lnce^f^ 111 ^ 5 T^* ^ C ° WS re ** ri *6 164 ^ using milking machines and L ° ows P *.*™ in the ***> of herds on the farms part of the" lower I r ? h ° 86 ^ USing milkin ^ niachines would account for a summery of HarL numbe'f o^T^ ^ fanM USing milk± ^ chines. From per year were reauTreH^ f T ? ^ f ° Und that 162 hours of man ^bor herds of 20 cows^r morf S£ ^ ^'V* 10 C ° WS ° r less and 143 ho ^ s °n milking machinls was T£ q« ?° ^Pment expense per cow on the farms using ng machines was $3.95 and 98 cents on the farms not using milking machines. . .' VJi' *, '■'.'"i' ; • r ■ "f, .fir? •' " - , • '■ ■ ' '- : '.t; : ■"'■'■ ■■ ■ ■•■•> *•• .... ,-../„;,. * ' ■ ■ ■-- .'-. :„ ' .... .- - '• • .- . J >. £ -"- «.-~<.-::t /■>'■'.**' "t ;/**•" " -■-■'• JV £ ; J ^"*\< "•."-• .it—-'" »' — 4 " *** " f *.««Vr **.• & •■-'•■■*.• ii" :- ..<:•.'■;•-"■■■: ,v'0'-' ?*'• *ff, J r •: v> '3 ! ►.'ftft^ .' -V 1 ".'' id 'H- hvli^ni^. iC »-»*'1t,M •.'V..--.. ..--'• ; f . ^.titA^ .. .;"^-- O.V' •:-£*$ ' s ■v,r\CT •^,,-?;.^c; ■??'' •?# (ci:*- ;<«« ' ■ ; /■ " -■ : . ■* .Vi;n«i ; ■ • . ■: ■ . 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O OJ l^v 69- LTN rH rH OJ r-i -69 -69- rH -69- rH 69 cnh-HO irvt »x> oj oj 1 CO LTNCT\ r-i LTN CT» IOLO LTNOJ OJ C7>VX> 1^ 1 CO h- OJ W co r^r— h- c\j ,zf k\^d lt\ CPi t^ I rH ^t LO O LO OJ o i cn rH S ^t- • •••••••• i \o • • | • • * OJ 1*^ CTv LT> » J" IT\VX> 0> 1 rH CO -rt-rf tOMDVJDjd- lOlAO von 1 cr CT\ OJ M * i r\ #* #\ | rH PH O OJ rH r-i CO KVt CO -69- o OJ r^ rH LO K r-i M r-\ rH rH -69- ho- -69 69- en o OH4 KY.Q OJ rH OJ LO ooj3- h-crvx) o^d- o (T r^» rHVJD ^t rH to r'Xzt ^X) LP> rH h-rH rO ^t ro o w Pi cr lit VD n 1 IP ir> O vx> r<-\ r^-r— i mfOH r^ 1 CO LTv . cb •h iH to OJ cr\cr\ i CTMOVX) O 1 rH rH vx) rH 1 — CO CO LTVt t-i LPvrH OJ C>. l — VD lO I r LT> to « i •% •* »s I OJ f-H r^-r-o ro l — IOH rH CO -69- KD r-i rH LO H 69 t-\ rH rH r-i 1-69- -69- 69- Pi •P ^-^ a & i^-oj r~- UD r— r>-vD OJ LOf h-^t ojvx) ro rH LOW o o VX> OJ LPvr^rH LTvO LT\ O i O -J- ltv i r~ r— V£> r^ut i r--to LfM^HH 1 CO to . tS J" • •••••••• i • . . j • • • O OJ 1 KM"- r-i rOK-\CT* 1 r-i vx» 08 ^ p. vx> o o irvzj-j- ro oj f>- l CO iTNcr. i i^ CO O #« i r* «\ v\ t ^e -P O r-oj r-^ OJ CTnOJ rH r*^ r-i h~ rH OJ rO Pi ft 69- r-i •69 rH -69- o •69- 69 J2i -p •H •H O w ft vx> ^r-r^-j- cou3 ojvx>vx>'m CP«VX> r-i >X) rH J >r V^" LfMOl o OMOto rovx) CT\ CO MDJ-CfMO h-i^ - rH OJ ^Hr o;r^- OJ LT\ 1 OJ o l^\ LfNtO I OJ »^VX5 f-CO rH 1 CO Jt lA@ 5 -p OJ LfAOJ i r--crKo ini — r— i rH r-i oj © VX> t*-vx> ir\ cr»oj lt\o CO OM3 1 ,^- rH OJ •» i roco h- CO a> i^ — to \X>VsO oj rocnen oj r-i ■*.s o o wr-wroHH r- r— ,=j- i OJ cr«o l vx> <-D ro t^rH CT> LT\ 1 into r^-oj i oj r-i o CM • •••••••• i • . • • • co m rotn I CT* rOH rH 1 rH r-l ro Pi r— _rf r—LTMTVt rH OJ ^ O i rH J tO LTv Pj cr> • • • 1 • ■ 1 •• i • • • • • • • CT\ OJ to to 1 VX> rH h-^t I r-i rH O eg id Pj VX> K> r—^t 1 HH IVDM i ^t ^t cj oj r— h— r*> r* ! *\ ** »\ | ^e § Ph h-hO r^\ o »^ J- r-i LT\ rH HJ- -69- rH r-i rH ■69 -p CO ■69- -69- 69 o o jd-^t^l- h tod- oj rocn ITV3- rH rH CO OVr}" ITN r-^ C^ LPsCn VX) O rH J* rH vx>j^ O to km*— r— ro o OMU o i rH OVD 1 CO U3 -Tj" tO rH vx> to 1 lt> enj- vx> ^t in ro . 3 m • •••••••• i • • • 1 • • * O N~\ f^vx> 1 o oj trvt vd r^ rH rH 08 CO KO cnoji — r^ir\rH r<~\o i J- r^Vrj- | rr> H r<- *\ M t #\ »s *\ *\ rH pp S ChfO H rH r^- OJ LT\ rH cr. r-i O r-i OJ OJ f^-rH Ph 0) -69- t-i r-i rH 69- cH -p l-H •69- -69- ■69- O © O Pi © •H CO Pi O Pi •H .HO) rt ^~+ TJ CO ft © O Pi Pi O CO CO o O O • Pi CO R ,Q o-d pi 'H >jO ni © Pi -H -P -P Pi «H » Cd Cm © Pi © E oj Ph r-i O-PftPiOpiOCH *»TH • p, ,-h «h << r!> a o >> © P| tH g Pi M U 3 p S-HH ft 5 EH O Ctf «H ft OB p q a » r-i J3 CO ,Cj 9 O E) ID •HOJiH.PCJ |oow sWtoop< q CO Pi & PH o o *-i § s m K o ./"- .»_-*•' *. ■■ 4 '* ? ** .. j, v; ■'.+ 3 &.' -■ \ v-! ' .y t - - ;.:. l.V» , »• ! :. ;•'■ .". r— o o u CD P< co EH CO o o £3 o l-l En O B O s a n en •H o Pi 1 -P ->— » CD o o o A u -P crj o CO «H m o u o •H CD M e 3 o crj o u s •p en o o o en § -p en PR ^ > OJ VD o in ?• 96 mCO rOH incnO>.H/ j- co r— to vjd h- I s - r— vr> rH -69 m J- co in VOJ-H; O £ -69 co r-rH O rH -69 N 1^ M in o r-- r-l LT\ -69 -€rV CO CO in CO ro moo UD HOI CT>00 i CTiO I^CTNH O K> VD I s — inv£> CTN CTi CO CVJ » CT» m CO MD in rH rH C\J f-H rH-=f o invo nno fM — co VDMHH nn t^iH CO I • ••••••••I to vo in_=i- co co r— a> i V£> H/ rH -60- c\ iH h- tyx* in CO CO CO nro 1 -d- •H r— in in • • • 1 • • • CO OJ I s - OJ I s — 1 rH rH K.O Wk KO co m rH K*. m I s — r-i -69 rH -69 1 49- rH co r^vx) rnvo co J- co *x> co mr— i rH rnK* H H; VD VD rH CO CO CO OJ nd • CTs H ♦H s CO l^-CT\C0 .=*• r— r— co • • • • • rH KYX> ICWJD CO m -69- CP> rOrH r co iH i I • • I o • o rH -69 CTNCP> I ^± • • I « WO IN -69- m ro o ^t- • co co ir\ ir> n c\j o) rH I -69 -69 HJ- CO co roco LP O CO J± LO fHVX) n ^\ vo w o i^\ • cjj CO rH O 08 rH CD O OMT\ 2fj* CO • • » CO LT\ -69 mirvt co o o I ct\ct\co J- co ir I • • • • • I N- rH r-O CO LTM^-O O O r^LOvrH -69 O r^rH rH -69 O iT\ CTU3 CO LP\ rH <9- -69 CO iH CO CO ir\ r^enco OHN h-r^-rH o r^-j- co co r- co o rH OJ CTNld • CD to « •H 53 OJ OJ tO OJ K\Hr lt\o r^nouj • ••••• -69 V£> LT\ J COJ" I I • • I i evi r* — j OJ in in ^t CO vo co co I r- p No rH N9- CTn H^ | CO CO OJ rH -69- co m rn to OJ m O rH • * J3F kS in | I s — rH HV2r -69 CO o> CO O (JM^ CO V£> CO mco I s — on rH V£> CO rn rH^t co o in r^O co mrnco J- rH CO rH CO KYvO O J- rH -69 co m co rH o co m co ^t J" H^ CO rH CO rH CO I I VD VD r— vid rH ■69 -69 I CTN rH m ^t ^t I » OMA I J" CO rH I j H m co E a3 •H O CD Ph CD co CD r^ »\ CD rH o o CD •a CD CO f -p tn ■H -p a •H Tj CD tJ rH O o o W) • ■H I p •. J O r- 1 EH CO o o ct5 rH rH »q •H d rH •3 o r-l CD l-l o CD O o CT r* to tH r/j CD •H >4 O o ci co M o o « o o yj u 3 3 0J CD -P O rH ^} en ,3 •H P (j CO O Ph C S W r^ g crj ^*-r ~ I *$ i . -• ill s: • ■■ < - • •" •« T » » ♦ r - * /6. 97 COSTS 03" PRODUCING- 100 P0E8DS OF MILK In this study the cost of producing 100 pounds of milk ranged from $1.19 to $2.72 with the average $1.93. (See Table 2). On farm number 80 with the lowest total cost, the feed cost is unusually low, the man labor charge is low, and the depreciation is slightly less than the average. Farm number 72 with the highest cost has 93 cents per hundred more feed expense, 20 cents more labor charge, and 29 cents more depreciation than farm number 80. It frequently happens that a dairyman keeps his costs per cow down quite low, but the cost of each 100 pounds of milk is high due to low pro- duction per cow. Since most farmers are interested in keeping the cost of producing 100 pounds of milk as low as possible, the data are shown upon that basis in Table 2, with the data for the farms of low cost given first. This table shows the items of cost and income and the quantity of feed required for each 100 pounds of milk produced regardless of production per cow, so it is easier to compare some items than in Table 1. The cost of producing milk is probably lower on the farms shown in these tables than the general average because these men have been selected. In the first place, the farmer had to belong to a Dairy Herd Improvement Association so that a record of the quantity and value of feed fed and milk produced was available, and besides that the farmer had to keep a financial record on the entire farm. \-> r , ., •„. i:-:r:l.ir c -. . ■ ■ V. -on ix. i. :~u rrvvo.;;. w"\ o:v v t "i ;. ;r.ii. j-h- ' i i, o; t ^-, . : .: • '■< I fu <•' -.,-;•> . 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') i '< : .-J ii it* 103 SUMMAHY In the whole milk producing axea near Chicago where nearly all the cows are the same "breed and conditions are quite similar, a study was made of the ef- fect of production per cow upon costs, income, profit and various other items, (See Tables 3 and 3a). In this study the farms were divided into five or six groups according to the production per cow. These two tables and Figure 1 are really a summary of the data and are included in this report for the benefit of the dairymen outside of the whole milk area. There is a difference of over 150 pounds of butterfat and over 4,000 pounds of milk per cow between the high and low producing groups in Table 3. The feed cost per cow is almost $30 higher and the total cost over $50 higher per cow in the high producing group than in the lower, but the income is over $95 higher. Consequently there was a profit of $65 per cow in that group and only $21 in the low group. It seems that the depreciation per cow tends to be more on those of high production, even though the depreciation is much lower on the highest producing group than some of the other groups. In Table 3a where the farms have been grouped according to milk pro- duction we see a close relationship existing between the cost per 100 pounds and the production per cow. The feed cost per 100 pounds of milk is 26 cents lower in the group of high producing cows than in the low producing group. In the total cost per 100 pounds of milk produced there is 51 cents difference in the two groups. While the feed cost per cow is $32 more in the high pro- ducing group and other expenses $24 more the highest producing cows produced 100 pounds of milk much cheaper than those of any other group. There seems to be a marked tendency for the farms with high pro- ducing cows to earn a higher percent of interest on the entire farm investment than those with lower producing cows. 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In Figure 1 we have plotted the cost, income, and profit of the five groups of farms grouped according to their "butt erf at production per cow. This may show the tendency in each of the items more clearly than the foregoing tables. ■:•■ .'• 'r - "-• ," ; -|' !> .. '."'/ '.'' : ", r :'./.", /v ' I ^ 106 UNIVERSITY OF ILLINOIS Departments of Farm Organization and Management and Horticulture Preliminary Report Results of Fruit Cost Accounting in Illinois 1927 Urbana, Illinois June, 1928 --* ,r /V* • — - • — - -• .--•-. 107 Results of Fruit Cost Accounting in Illinois, 1927 Ey H. C. M. Case, JR. A. Ruth, and H. A. Berg Since 1925 a number of fruit and vegetable growers in seven southern Illinois counties - Marion, Jefferson, Williamson, Johnson, Jackson, Union, and Pulaski - have cooperated with the Department of Farm Organization and Management and the Department of Horticulture in a »study of: (l) The cost of developing an orchard to maturity; (2) the annual cost of growing and harvesting fruits and vegetables; (3) the factors causing variations in cost from year to year and from farm to farm during the same year; and (U) profitable practices which are not generally used by orchardists and vegetable growers. The cooperators are provided with a hook (Illinois Cost Accounting Record for Fruits and Vegetables) which provides for the posting of com- plete cost data and for the recording of information about practices fol- lowed and seasonal conditions affecting production. Records are kept on specific blocks of fruit rather than on the entire orchard in this project. Each cooperator is visited at least twice during the year hy a representa- tive of the departments concerned. Up to the present time, a total of fifty- seven y early records on peaches and thirty-eight yearly records on apples has "been obtained. In addition, a few records have "been kept on hush fruits and vegetables. The considerable variation in practices, results, and costs found between different orchards during the same year and the same orchard dur- ing different years makes it essential that this investigation, as all studies of the cost of producing an agricultural product, be continued over a period of years and include a large number of records if represen- - i - i . ,.'. • .,.'-. ..." $. log tative data are to "be obtained. It is the plan to compile preliminary reports annually presenting the information accumulated to date. This report presents some of the da- ta collected on apple and peach production during the first three years of this study. The total number of records is still too small to permit the data being taken as conclusive. Table 1 shows the distribution by operations of the total number of hours of man labor per acre of apple trees. The data are given for trees five years of age or less and for trees over five years old. Table II shows the total amount of horse labor used per acre on these same blocks distributed by months. Table III presents a comparative financial statement on each of the thirteen apple blocks upon which accounts were kept during 1327. The total receipts, total cost, and net profit or loss per acre for that year, as well as similar information for the years 1925 and 1926 on those blocks upon which the figures have been obtained are shown. In addition to the data here presented, records have been secured on some blocks for the year 1925, the year 192o, or both, on which accounts were not kept during 1927. Tables IV, V, and VI present data on the production of peaches sim- ilar to Tables I, II, and III, respectively, on apple production, with the exception that the distribution of man labor and horse labor is given for trees of each age up through five years. All orchards with trees over five years old were considered as one group. As with apples, a number of records were obtained in 1925 a:idl926 upon blocks upon which no record was kept in 1327. The fourth year of the project is now in progress with a further in- crease in the number of cooperators. The desired information is being ob- , ;. f :iV. , , ., , . . ''■ '} .,:,'., ., -.-, • • . •• . ; .'.:.; ! •■;■ ■>.'■■ : 'At " I ' ■.... .. .. ' V , ) ■■:■; . : : .'/■:' ■;-•..-:•.■' h 109 tained. A complete analysis and interpretation will "be made when the num- ber of records available is sufficiently large to justify more definite conclusions. To facilitate this interpretation it is necessary that the individual cooperators record currently in detail the seasonal conditions affecting the production of the orchards being studied. \, ' - Table I. Hours of Man Labor Used per Acre of Apple Trees 1925, 1925, 1927 ft 110 .,,.._ . -.- Trees 5 yrs. Trees over Number of records old or less 5 yrs. old 14 19 Cultivating 4.4 1.3 Spraying .8 5.7 Pruning 1.5 3.2 Miscellaneous Total to harvesting 8.9 4.4 15.6 14.6 Picking .1 11.1 Sorting and packing Total man hours 4.1 15.7 29.8 Apples harvested per acre .15 bu. 39.4 Number of orchards bearing 3 17 -:,-.---■ : . ••• Table II Amount and Distribution by Months of Horse Labor Used per Acre of Apple Trees* 1925, 1926, 1927 ft HI Trees 5 yrs. Trees over ■ Number of records old or less 5 yrs. old 14 19 January February .1 .4 March .7 1.7 April 3.3 1.9 May 3.3 6.2 June 6.3 2.5 July 2.2 4.2 August .1 .4 September 1.3 .7 October .2 .4 November .3 .1 December Total .9 .1 18.7 18.6 Total number actual horse hours 13.1 14 Total number actual tractor hours .9 .8 ♦In the distribution of labor by months the tractor hours were reduced to horse hours on the basis of one tractor hour equaling six horse hours. .- - - . - , :-> ':'■'- , .-, 4 , -. — ■ LO to !to CM h- ;* O O LT» o j CO o rovo i— - r— ^t Lzj- i-t CM ro CO LT\CM o CM CM Zt rH CM .zj- rH • • • • • • • • • • • • • • • .zj- CO iH O VO LOCM'r— LTNr-l 1 CO I 1 ^t a^MD 1 J Jdr Cn CO 1 1 rovo r— i cn toro vo "vo cm ro LPv LOCO CM CO t — CO co o> rH LOLO rH o o ro ,ro CM CM jU> ro CM rn cm VO LOO tr\ J=t CM CO LT\ O O O CO o!r-- CO CM fO cn r~- cm Z± rH rO O^lr^D i-H O LP IT\ 1^»MD O cn co vr> co co oio J- HJ" CO CM VO \DKD O OO CO zt cn • • • • • • • CM ,=* rH O CO i-H CM K> irvzi- r~-,-+ 1 CM CM VO t CM ofMvx LOZH- rH 1 CM CO-ZJ- 1 rovo h- 1 1 rAL'A OVO MD r*^r-l CM rOVX) rH rH rH.rH h- H LH rH LOVO (J\ CO o CO^H- ro to T-*^t r-rH CO CM MO CO LO CM r-f CM CM rH rH CO K^ r*> LOO O H O O LO O ^t 3- CO J- O iH CM roco to rH LO rH rH CT\ LOVD CO lO J" h- CM O rH O cn • • • • • • • • • • • • • • • • • zJ- tOi-H CM CM COr— ^£> cri co cr> i-h 1 r— co^t i cm CJ LO O 1 1 roi — vo 1 1 rH-=h rH CT r-\ rH CM rH rH CM J- rH rH CO ro O fOUD CO CM-zJ- cm r~- O r-H rH CO CM r-f CO ICM — LPm- rH roco LO> o O LO locm ro cn lo vo VO CM vo rH LOVO LO r-H CO CT\CM h- CM CTi CM LPv r^U LO LOCn rH VO LO CO Loro h- rH CM CO i-H • Cn CM VO rH o o> -d- i -d- O rH rH rH 1 J- CM 1 — roLor— rovo I cm .rt- OA I j VO,zt rH 1 1 O CM CM CM rH CM rH r^ o co cn h- iH rH rH rH roco r-H CO r— rH i i CO ur\0 O O LP» o o O VO VO rH rH -zf CM CM roo ">- i-H ,3- CM lo»cm r— o rH rH rH r— CM cm VO LO rH LOVO o r-f CVJ CO • • • • • • • • • • • • • • • • • • OJ O rH O l 1 1 1 r^-VH- I 1 1 1 MD -rt K> 1 1 o CM CM rH O 1 LO 1 tO en n- cm 1 cm cn I r— Jh rH 1 O i rH CM LO LOCM 1 — rH rH o CO LO 1 1 fOLO CO O co O m O LTvO O O CO O LO CO O CM rocu o^> 10 CO h- IC\ CM LOCM rH 1^ — CM Oi O o cn ^zi" CO LOVO O LOLO cn *£ ~ .ri- cn i-h • • • • • • • • Jh VO ro O rH C\J • P OH rH .zt- vx) r^\vO ij- r- o> o i § rH O cn i ror— i ^± rH cn i r- J eh CM O^ C7" rH rH i i rH rH CM ro LO rH CO LO 1 r-f O rH V N. 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Ph t>0 ri rH O 01 r-H 'EH FH EH r-H P< rH r-f PhiH r-H PhiH cri crj s «H Ph o «h t-q CO O -aj CO 3 crt N CO S 'H o C CO o = o JiHHN flj CO CO Jh = H-5 P = P CO Ph P W £ CO CO Eh f-t Eh W rH a o +3 r-H CO O o r-iio o o o co = O 0) — o co e to Jh rH Ph CO O CO . >» -H •H ^« » O CO o o . l-h Ph Ph PhI rH Hj O rH rH HO . (v- JO LO o Jh p fl mo cd cri (^ rH Ph CO CO PJ 5^ IEh Eh Eh'CM CM OJ *-<* — » o cd Sz; pq pj o > w FP CO fa Ph h SJ32 WFHLH H i PH3 r=H r- H r^H cn rH cn rH cn rH rH CM 9- 112 t-.. ; ; i ■ I „-l f >•; r - • . V : : -,h ft- 113 Table IV Hours of Man Labor per Acre of Peach Trees 1925, 1926, 1927 New Trees rrees 1 It. Old Trees 2 Yrs. Old Trees 3 Yrs. Old Trees 4 Yrs. Old Trees 5 Yrs. Old Trees over 5 Yrs. Old Number of records 6 6 6 7 4 7 16 • Preparing ground Setting trees Cultivating Spraying Pruning Miscellaneous 4.5 11.6 7.4 .3 1.8 7.4 12.3 .6 1.6 7.3 6.2 3.8 2.8 12.6 5.9 6.1 3.5 3.8 13.9 11.8 11.5 9.6 10.7 15.9 9.1 24.4 7.3 12.7 10.2 10.9 Total to harvesting Picking Sorting and packing 33.0 21.8 25.4 .4 .3 19.3 1.7 1.0 46.8 26.4 21.4 60.1 30.8 5.2 41.1 24.8 2.4 Total man hours Peaches harvested per acre - "bushels Number orchards bearing fruit 33.0 21.8 26.1 1.27 1 22.0 4.95 2 94.6 117.2 4 96.1 84.1 5 68.3 64.2 13 "T a i-f CT. "*': rs «*»"•* «. ■-■ U i\: ■: u£ v ? t; 1 :. ... - ,,:- J "* ~ ! iS !.._.. : -... . .... , Km >. 5 J j.__ . ... . .»*,.. L . . , A . - _... .-.^, . -.,. k. 114 Table V. Amount and Distribution "by Months of Horse Labor Used per Acre of Peach Trees* 1925, 1926, 1927 New Trees 1 Trees 2 Trees 3 Trees 4 l Trees 5 Trees over trees yr. old yrs. old yrs. old yrs. old yrs. old 5 yrs. old Number of records 6 6 6 7 3 6 16 January- — — — .4 — — .9 February .7 2.2 — .4 2.2 1.2 1.8 March 9 .8 1.0 1.1 4.5 6.7 7.4 April 10.9 4.7 2.5 2 18.7 5.5 4.7 May 4.7 5.3 12.4 8 9.6 11.5 8.0 June 9.9 3.6 6.8 8.8 8.5 7.6 8.1 July .5 2.5 3.5 4.9 10.9 7.7 4.5 August — .4 .3 .5 16.9 15.6 5.5 September 1.9 5.8 1.7 — 3.5 1.4 .4 October .7 — .6 — — — 1.4 November .7 .4 — 2.2 — 2.3 1.1 December 1.3 __ .1 1.7 .9 .9 .6 Total 40.3 25.7 28.9 30 75.5 60.4 44.4 Total actual horse hours used 17.5 19.9 28.7 10.7 67.7 46.8 32.8 Total actual tractor hours used 3.8 1.0 .03 3.2 1.3 2.3 1.9 * In the distribution of the labor by months the tractor hours were reduced to horse hours on the basis of one tractor hour equalling six horse hours. 1? ■■-:■? ■■■'.,';.&. 1-.: -.i7/vA: y • .-■ : :_;f-r : ■ -.-■ i. .1 ,'■ *v 4 * . .-. *■- -"- z. -i«vf;' - „JL £, . • ! v J ♦c.r i ^ • -1 1 | i j :_]_. ? 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S. Dept. of Agr. , Weather Bureau) Nov. 192^ • C )ct. 1925 1 / ^.^ V / / / .--■' '*« j Normal 10 9 S 7 6 5 1+ 3 2 1 Nov. 1925 - Oct. 1926 \ / / f '■ -'' ^"^■s^ s^ •--. " ''' Normal 10 9 S 7 6 5 U 3 2 1 Nov. 1926 - Oct. 1927 1 4 / / \ / \ \ ■•-.. v ^__ \ \ / < r~ — ■■;' ■" " \ \ / \ / ■ t > O Ci ,Q o o ctf a> t3 « »-d Pr Vi 3 3 I Normal ft (D O to O Month »', . ,■•••- ...,.• .-4 Table VII V2. Hg Highest , Lowest and Average Monthly Temperatures at Mt. Vernon, Carbondale and Cairo, Illinois, 1325, 1926 and 1927. (Climatological Data, U. S. Dept. of Agr. , Weather Bureau) Mr. Vernon Highest 1925 Lowest Mean Highest 1926 Lowest Mean Jan. 60 2 31.8 4l.6 60 -7 40.2 Feb. 69 9 61 22 Mar. 30 7 48.5 77 11 39.9 Apr. 87 32 61.2 80 27 50.4 May 91 i 61 95 4o 67.6 June 93 76 98 ^9 72 July 96 51 77.6 10U 51 79.9 Aug. 100 51 76.2 101 56 77.6 Sept. io4 55 75.8 94 39 72.2 Oct. 78 21 51.8 89 30 58.2 Nov. 68 19 U3. 5 67 7 39.6 Dec. 62 -l 33-8 67 8 32.9 Carbondale 1925 1926 Highest Lowest Mean Highest Lowest Mean Jan. 59 -6 Cg 62 -12 & Feb. 70 16 63 20 Mar. 80 8 51. h 78 17 42.1 Apr. 91 31 63.8 86 26 52.8 May 95 33 6^.6 98 ? g 69.2 June 99 5^ 78.8 102 4^ 73.4 July 100 50 79.0 1(W 104 50 80.8 Aug. io4 53 78.0 55 79.4 Sept. 108 57 78.0 96 ko 73.7 Oct. 83 20 52.5 90 30 59.7 Nov. 71 22 45. 8 70 10 42.4 Dec. 67 35. ** 66 - 1 25.3 Cairo 1925 1926 Highest Lowest Mean Highest Lowest Mean Jan. 60 6 36.8 44.4 62 8 IT Feb. 70 20 62 27 Mar. 81 11 51.8 77 20 ^3 Apr. 88 Ui 65 83 29 53.9 May 95 39 64.8 92 *3 63.8 June 95 61 80.2 9U 55 7^1 July 98 60 80 101 61 80 Aug. 100 58 79.2 9 4 64 78. 4 Sept, 104 60 78. k 90 kG 74.4 Oct. 84 26 53-6 88 11 6l.2 Nov. 70 26 U7.2 71 43.2 Dec. 64 2 35-8 65 12 37-2 1927 Highest Lowest Mean __ -4 31.4 74 17 43.4 75 19 47.3 82 28 58 86 ?9 64.1 97 ^7 69.8 97 5 75.6" 90 70.7 99 3^ 73 , 89 31 61.4 81 23 49.5 65 3 1927 32.8 Highest Lowest Mean — -2 34.0 %.7 75 15 76 18 48.6 — 28 59.7 86 It 66.1 96 72.0 97 51 76.8 93 kG 72.1 102 33 74.6 92 32 62.7 80 1 50. 8 68 35 1927 Highest Lowest Mean — 1 36.4 70 23 46.3 72 23 50 81 8 60.6 85 68 94 57 73-1 94 59 78.2 89 r, ?7 73.8 96 46 75.3 86 40 63.5 79 29 51. S 72 2 37 i.ui--\ •,.J £■*».*$?>% :'■•>••■ '\ .:'.\0 >. • , 'i J .r N . . t I ' n - ' f l> £y 119 SUMMARY OR FARM SURVEY RECOR'DS FOR 117 FARMS IN FSTIIERSFIELD TOWNSHIP HENRY COUNTY, 1927 This report includes records from nearly every farm in one township and therefore represents average conditions in that section of the state where farming conditions are similar to those of the township studied. University of Illinois, College of Agriculture Department of Farm Organization and Management Cooperating with Henry County Farm Bureau Urhana, Illinois April, 1938 M 69 120 SUMMARY OF FARM SURVEY RECORDS Oil 117 FARMS IN WETHERSFIELD TOWIISHiF, HUHR! CODNOT, ILLIKOIS FOR 1927 Prepared "by E. C. M. Case and R* R. Hudelson There were 117 farm operators in Aether sfi eld Township, Henry County, who gave records on their farm business fcr 1927 to a representative of the University of Illinois. These men earned an average of 2\ percent on their total farm investments after allowing $720 fcr their own labor at farm labor wages. In addition to this wage they had such produce as was raised on the farm and consumed by the family. These items amounted to $466 a farm at farm prices on a group of 181 farms in Woodford, Tazewell, McLean, and Livingston Counties where records of the value of these things were kept. These records from Wethersfield Township have a special significance because the farms were not selected in any way. A record was secured from practically every farm in the township. The results should show average earn- ings and average conditions in that part of the state for 1927. The average investment on these 117 farms was x-> ra ctically $40,000 or to be exact, $39,850. This amount includes the land valued at an average of $165 an acre. Including improvements, equipment, livestock, crops and other farm property, the total value amounted to $213 an acre. Wethersfield Town- ship is located in a good farming section of the state where improvements are good and the type of farming is well diversified including large numbers of livestock, especially hogs. Considerable numbers of cattle are also raised both of beef and dairy types. The soil of the township consists almost en- tirely of phases of brown silt loam. Only one small creek and its tributaries interrupt the otherwise gently rolling topography. The average size of the farms included in this survey is 183 acres, about 93 percent of which is till- able. Transportation and market conditions are favorable since the town- ship is crossed by paved highways 28 and 30 of the Illinois hard road system. All points in the township have a relatively short haul to Galva or Kewanee. Peoria may be reached by a drive of about 50 miles on pavement. The farm population is of mixed origin and ranks very high as to progressiveness and industry. Of the 117 farms from which records were secured 37 were owned by the operator, 54 were rented and in 26 cases the operator owned part and rented part of the land farmed. Of the 54 rented farms 37 were owned by par- ties with no family relationship to the tenant. Differences between Profitable and Unprofitable Farms The financial records on these 117 farms were classified into three equal groups. In one group were placed the records showing the highest rates earned on the investment; in the second group those showing medium returns and in the third group those which showed the lowest returns. It is interest- ing to study these groups from the tables on pages 4 and 5. As indicated above, the average rate earned on the total farm investment on all farms in- cluded in this study was 2.25 percent. Using the same methods of computation the third with the highest earnings averaged 6.1 percent and the low third lost an average of 1.39 percent on their investments. '. ' ; • •• • A 121 We may also figure these incomes in a different way. If all oper- ating costs except the operators labor are taken out and 5 percent deducted for the use of the capital, we may find what is left to pay the operator for his labor and management for the year. Using this method we find that the average of these farm operators lacked $295 of leaking 5 percent interest on the capital invested in his "business and had nothing left to pay for his labor and management. The third of the farms showing the best incomes could pay 5 percent on the invested capital and have $1,137 left to pay for the operator's labor and management. 'The low third lacked $1,890 per farm of making 5 per- cent interest with no allowance for the operator's labor and management. It is evident from these figures that there was a difference of $3,027 a farm in labor and management wage between the high and low thirds. If we examine the figures on pages 4 and 5 to see what caused this large difference in incomes we find indications that it is due to a number of different things. The average size of the farm, percentage of tillable land and the value per acre were practically the same for both groups. The number of acres in corn, oats, and wheat were also about the same. There were no evident natural advantages of the more profitable farms over the less profit- able ones. It appears that the chief advantages of the more profitable farms were higher crop yields, greater efficiency with livestock and greater labor efficiency. The higher net earnings of the more successful third were due more to higher average gross incomes than to lower expenses. The most success- ful third of these farms had an average gross income of $4,646 a farm which was twice that of the third with the lowest incomes. The most successful group also had some advantage in lower operating costs. They got along with an average of $549 less operating costs, including $131 less family labor, than their less successful neighbors. The higher gross incomes of the 39 most profitable farms were de- rived chiefly from larger grain and hog incomes with slightly larger returns from dairy and poultry sales. The two groups had about the same income from cattle. The larger returns from grain are evidently due to larger yields and to more efficient feeding. The more profitable farms averaged 10 bushels more corn per acre and 5 bushels more oats. The acreage of wheat was too small to be of any importance. The difference in yields per acre amounted to 878 bushels of corn and 197 bushels of oats for each farm which figured at December farm prices of 70 cents for corn and 45 cents for oats amounted to a value of $703 in favor of the more profitable farms. Advantages in yield of other crops will account for some additional difference. Apparently, how- ever, a considerable part of the larger income from crops on the more suc- cessful farms is due to the fact that more livestock was produced with less feed than on farms of the low income group. This left still more crops to sell on the more successful farms. The 39 most profitable farms show about a half more income from a given investment in livestock than do the 39 least profitable farms. This is an important item in a section like Wethersfield township where the average investment in livestock on these 117 farms amounted to $13.50 an acre. The average investment in livestock was $2.20 an acre smaller on the 39 most profitable farms than on the low income group, but the more profitable farms received $3.30 an acre more income from livestock. ,■ ' :. : ; ■ ' •: ; - - ;•_• : .' > - . • - . .. . . . . • : • ,; . -v.; .. -,. ,:• " - • -,'■'.■■ ' >:>~' '" .' ; - . -:■ -.- ■-. + ■-.{■' M. 122 Labor is the largest item of operating cost on most farms and the 39 most profitable farms had some advantage in lower labor costs. The difference amounted to $1.69 an acre or $-387 a farm in favor cf the more successful group. Of this difference $156 was for hired labor and $131 for family labor. The most successful group worksd about 20 more crop acres per man than the least successful group and in addition grew larger yields of crops and produced live- stock more efficiently. M 123 Henry County, Wethersfield Township - 1927 Factors helping to analyze the farm business Average of 11? farms 39 most profitable farms 39 least profitable farms Rate earned Labor and management wage Size of farm - acres Percent of land area tillable Acres in Corn Oats Wheat Crop yields - Corn Oats Wheat Returns per $100 invested in all productive livestock For $100 in Cattle Hogs Poultry Investment per acre in pro- ductive livestock Receipts per acre from pro- ductive livestock Man labor cost per acre Crop acres per man Crop acres per horse (with tractor) (without tractor) Expense per $100 gross income Machinery cost per acre Building and fencing cost per acre G-ross receipts per acre Total expense per acre Net receipts per acre Percent of farms with tractor Value of land per acre Total investment per acre 2,. 25$ $ -395 182,9 92.7$ 67.8 30.1 1.6 36.3 bu. 34.1 bu. 15.9 bu, $104.00 $ 83.00 123.00 147.00 $ 13.50 14.03 $ 7.07 78 24.6 17.9 $ 75.00 2.10 1.54 $ 19.26 14.36 4.90 49.0$ $165.00 218.00 6,11$ $1,137 176.5 93.7$ 68.4 28.9 3.1 41.4 bu. 36.2 bu. 16.0 bu. $123.00 $ 92.00 152.00 163.00 $ 12.76 15.75 $ 6.47 34.4 25.3 18.0 $ 50.00 2.05 1.29 $ 26.31 13.12 13.19 46.0$ $165.00 216.00 -1. $ -1,890 175.1 93.6$ 62.8 27.3 .8 31.1 bu. 31.1 bu. 17.4 bu. $ 83.00 $ 66.00 98.00 115.00 $ 14.96 12.45 $ 8.16 65.4 23.8 16.9 $124.00 2.28 1.93 $ 13.20 16.36 - 3.16 47.0$ $170.00 228.00 , ,. r Henry County, Wethersfield Township - 1927 # 12^ Average 39 most 39 least Item of 117 profitable profitable farms farms farms Capital Investment - Total $39,850 $38 . 106 $39,892 Land 30,160 29,072 29 , 782 Farm improvements 4,069 3,814 4,369 Machinery and equipment 1,359 1,318 1,375 Feed and supplies 1,326 1,304 1,195 Livestock 2,936 2,598 3,171 Horses 477 493 488 Cattle 986 852 1,093 Hogs 1,259 1,091 1,404 Sheep 106 56 82 Poultry 108 106 104 Receipts - Net Increases - Total 3,523 4 , 646 2,311 Feed and grain 939 1,842 108 Miscellaneous 18 23 23 Livestock - Total 2,566 2,781 2,180 Cattle 469 486 485 Hogs 1,447 1,646 1,242 Sheep 73 106 23 Poultry 105 127 69 Egg sales 83 86 67 Dairy sales 389 330 294 Expenses - Net Decreases - Total 1,646 1,411 1,829 Farm improvements 281 228 338 Horses 15 1 20 Machinery and equipment 384 362 400 Livestock expense other than feed 81 55 138 Crop expense 138 140 116 Labor hired 314 237 393 Taxes, insurance 410 362 403 Miscellaneous 23 26 21 Receipts less expenses 1,877 3,235 482 Operator's and unpaid family labor 980 905 1,036 Net income from investment 897 2 , 330 - 544 1 * 9- 125 Factors Tha t Influence Farm P r ofits Accounts kept "by several hundred Illinois farmers during the past twelve years and analyzed by the Department of Farm Management of the Univer- sity of Illinois, College of Agriculture, have shown that farms which are profitable and those which are not usually differ in one or more of the follow- ing ways: 1. Crop yields 2. Livestock efficiency 3. Labor efficiency 4. Amount of livestock 5. Power and equipment efficiency 6. Percentage of land in the more profitable crops, such as corn, wheat, alfalfa, and sweet clover pasture 7. Thrift in controlling expenses 8. Diversity of production 9. Volume of business 10. Adjusting production to take advantage of market conditions 11. Good arrangement of fields and buildings For the farms included in this survey the greatest difference be- tween the most successful third and the least successful third is in the first three of these factors, namely, crop yields, livestock efficiency, and labor efficiency. Considering the large difference in net earnings between the two groups it undoubtedly will pay many farm operators with low farm earnings to study their farm business with a view to increased efficiency along these lines. Larger yields give lower costs per bushel or ton of crop since it requires little more cost for seed, labor, power, equipment, and taxes to op- erate an acre of high producing land than an acre of low producing land. Cost accounts kept on several groups of farms have shown that a difference in yield may make a difference of 35 cents a bushel in the cost of producing corn. Livestock efficiency involves many factors, including feeding, sanitation and management. Knowledge of the best practices is within the reach of all farm operators thru the publications of the state Agricultural Experi- ment Station. In this report we can only point out that thousands of accounts kept on Illinois farms have furnished unquestioned evidence of the value of selecting the kinds and numbers of livestock best suited to the feed supply, available labor and markets. The evidence is just as conclusive on the value of good sanitation and good well balanced feeding. Labor efficiency does not necessarily mean working the largest num- ber of hours, altho it is evident that farms planned and operated to give profitable employment thruout the year have a big advantage over farms with heavy peaks of labor and other periods when there is practically no productive work on crops and livestock to be done. Efficiency in use of labor has been studied thru accounts on many farms. It is helped along by good yields, a well planned crop rotation which distributes the demand for labor thruout the growing season, large well arranged fields, a good selection of livestock, and suitable equipment. Power and equipment efficiency is generally increased by the same means that give increased labor efficiency. ■I ,. ■ - • . . A 126 A higher percentage of land in the more -p rofitable crops can "be gained "by using a crop rotation rnjch gives a max! ram of such crops as corn, wheat, alfalfa, and sweet clover pasture* Some crops not commonly profitable are timothy, "blue grass on tillable land, and oats as a crop to sell. These are all crops requiring a small amount of labor, however, and have a place under some conditions, especially if they do not occupy too large a share of the crop land. Cash receipts come in slowly on farms as compared with most other businesses. Expenses should be kept well under control with a view to getting a good return for the expenditure made. Seme ways to reduce cash outlays are to grow and prepare feeds and seeds at home, to organize the farm so as to hire as little rush time labor as possible, and to do repair work at home during slack seasons. Some small farms are operated fairly efficiently but fail to do a large enough volume of business to leave any profit after taking out the carry- ing costs on a set of improvements, a set of equipment, and the wages for a man. A farm on which the gross income for a year falls below $3,000 should probably do a larger business either by adopting more intensive enterprizes, such as dairy cows, poultry, or feeding stock, or in some cases on small farms the size should be increased by renting or buying additional land. Some farm operators are taking in a gross income of $5,000 a year on 80 acres of land, but this requires intensive enterprizes and good management. Comparison of Incomes on Rented and Owned Farms . A record was made as to the ownership of 117 farms covered by this report and as previously stated, 37 farms were owned by the operator, 54 were rented, and 26 were part owned and part rented. It is interesting to note that the rates earned av- eraged higher on the rented than on owned farms. As an average the owner oper- ators earned 1.2 percent, the tenant operators 3.4 percent, and the operators who owned part and rented part of their land earned 1.5 percent on the total farm investment. There were no great differences in the amounts invested in different items on the owned and rented farms. The owner operated farms averaged $1,522 larger total investments than the tenant farms with $1272 more in improvements, $219 more in equipment, $117 more in feed and grain, and $814 more in livestock. To offset part of this the tenant farms had an average of $900 larger investment in land, due to the fact that they averaged 20 acres larger. The tenant operators averaged $291 larger gross incomes and $542 less operating costs per farm. There was little difference between the tenants and owners in the size and kind of enterprizes except that the owners had somewhat more beef cattle and hogs and less dairy cows than the tenants. There was no practical difference in their yields. The tenants realized slightly more in- come per $100 invested in livestock and they had a higher labor efficiency as shown by the fact that their labor cost was $1.50 an acre less than that of the owners. They operated about 20 more crop acres per man altho they had almost as much livestock. These differences were not large but these records at least indicate that tenancy may result in practically as good farming as owner operation where the tenancy is of the right type. Printed in furtherance of the Agricultural Extension Act approved by Congress May 8, 191*+ H. ft. Mumfordj Director i •.:■ - •■• ',■■. : •: ■ -;• : :■■■ - ... ■ ... ;... -■ , ..„ _•'■. 127 PRELIMINARY REPORT on THE COMBINED HARVESTER IN ILLINOIS USE AND COSTS 0? HARVESTING, 1927 Department of Farm Organization and Management Agricultural Experiment Station, University of Illinois Urbana, Illinois, in cooperation with Bureau of Agricultural Economics, U. S.D.A. May, 192S . ■:■"'■ ':'. ■-■j..*: 12g PRELIMINARY REPORT ON THE COMBINED HARVESTER IN ILLINOIS USE AND COSTS OF HARVEST ING, 1927 By R. C. Ross and P. L. Underwood The combined harvester has introduced into Illinois a new method of harvesting small grain and seed crops. This method of harvesting has "been used in the Pacific states for many years, and was introduced into the Great Plains area ten years ago. In I92U the first combine was used in Illinois. Since then the number has in- creased rapidly, until there were more than 300 machines in use in the state during 1927. To* secure information regarding the use of the combine in Illinois, a study was undertaken in 1S27 by the Departments of Agronomy, Farm Mechanics, and Farm Organization and Management, University of Illinois, cooperating with the Bureaus of Plant Industry, Public Roads and Agricultural Economics, United States Depart- ment of Agriculture. This preliminary report deals only with the Farm Management phases of the study, and seeks to make the current information available particu- larly to the combine owners who cooperated in securing the records. The general area covered by the study was central and eastern Illinois, ex- tending from Christian and Douglas Counties on the south to Lee and Will Counties on the north. Twenty-four counties were represented in the records of the seventy- seven machines. The larger part of this area is in the grain-farming section of Illinois, although it extends into the livestock area on the northwest, the dairy area on the northeast , and the general farming region on the south. All of the combines included in this study were drawn by tractors. One type of combine takes its power directly from the tractor which pulls it. This is popularly called the "power take-off" type, and included machines with cutting widths of 8 and 10 feet. The motor-mounted type is so called because the machine is operated by an auxiliary motor mounted upon it, the tractor simply pulling the combine forward. Machines of 3, 10, 12, and lo foot sizes represented this type. Three-fourths of the combines studied were of the 10 and 12 foot sizes. Of the seventy-seven combines included in the study, seventy-three were farm- owned and four were custom machines. Of the farm-owned machines, six were owned jointly and represented l6 farms. Thus the seventy-three farm-owned machines listed the cutting on these S3 farms as home work. Farms on Which Combines are Owned In general , the farms in the southern part of the area included a larger acreage of combine crops than those farther north. This may be shown by dividing the area by a line running east and west along the southern boundary of McLean County. The 35 farms on which the 32 combines were owned north of this line averaged 361 acres in size, and the US farms owning Hi combines south of this line averaged 365 acres. The two groups averaged Hg acres of oats, 8 and 11 acres of sweet clover, and 12 and 15 acres of other clovers. However, the southern group averaged 67 acres of wheat to U6 in the northern, and 52 acres of soybeans to 17 in the northern. Barley is negligible south of this line, but averaged 31 acres per farm in the northern group. Small grains and soybeans totaled 167 acres per farm in the southern group and 1*4-2 in the northern. ■ :.. i/*J i * i -.■••■ J#- J - • ;>( r ■'./•'.' 101" dcir ■#? . 'j:: • J: j.' : ■:■: 1:i :■•;■ '. , -J'f*; 7i ■. l.r . • • ;. j .■■:: I mo si ,04 .(• :. ■ -^ r j ■ .7 •..' , . ■. ..... # 129 The sizes of the 83 farms on which combines were owned entirely or in joint ownership are of interest. Altho these farms ranged in size from 120 to 030 acres, 68 percent were under UOO acres in size, 25 percent from HOO to 7^0 acres, and 7 percent above 100 acres. This is shown in the following table. Table 1. Numbers of Combine Farms in Various Size Groups Number of acres 100-199 200-299 300-^99 400-J+99 500-599 6C0-699 700-799 800-899 900-999 Total Number of farms 18 19 19 7 10 U 1 3 2 S3 Most of the farms on which partnership machines were owned were in the smaller size groups. It is of interest further to note the average sizes of farms on which the various types and sizes of combines were owned. Table 2 shows that generally speaking, the 8 foot power take-off machines were owned on farms of about 2^0 acres in size, but that the average sizes of farms for all other groups fell be- tween jho and UlO acres. In the case of three groups, - the two 10 foot and the 12 foot sizes, - partnership machines were owned; hence the number of farms in these groups was larger than the number of machines. This increased somewhat the average area of land associated with these machines. The crops grown on these farms in 1927 indicate the acreages of small grain and seed crops available for harvest. Table 2, Sizes of Combines in Relation to Average Acreages of Crops and Size of Farms on Which They are Owned Type Power Take-off 1 ? lot or Mounted Size of Combine 8 ft. 10 ft. 9 ft. 10 ft. 12 ft. 16 ft. Number of Combines 6 17 7 ( 2k 16 3 Number of Farms 6 18 7 31 18 3 Corn 103 117 lUs 103 131 72 Oats k2 U2 9\ Ho 61 52 Wheat 32 53 79 RO 66 125 Barley 8 \l 3 10 26 — Soybeans 2h I 20 U2 20 65 Sweet Clover — 3 5 15 11 — Other Clovers 7 2 l — 'I 22 — Alfalfa -- 1 3 10 Timothy — 16 8 5 5 — Pasture 19 Ul UU U6 51 uu Miscellaneous — 3 13 2 2 — Farmstead U 12 7 8 9 6 Total 239 381 392 5*0 U07 330 -•- , --,.■ ,,~ ■• -; .•• ; ~f -. . ■ •■<-.-., .■• t>; u - ■•• +,■, ?•/ 130 Acreages rlarvested The acreages harvested with combir.es include the cutting both on the farms where combines are owned, and custom work on other farms. A large proportion of the combines was used for some custom work, and four machines did only custom work. The total areas cut by various sizes of combines, the amounts of home and custom cutting, and the acreages cut of various crops are shown in Tahle 3« The total acreages harvested corresponded closely to the width of cutter bar ranging from 2h to 29 acres for each foot of cutting width, although some individual machines far exceeded these figures. Table 3« Average Acreages of Crops Harvested with Combines of Various Types and Sizes a 1 — a — i Type Power Take-off i Motor i fount ed Size of Combines 8 ft. 10 ft. 9 ft. 10 ft. 12 ft. 16 ft. Number of Combines 6 IS* 7 2k 17* 5** Wheat 15 si 111 95 109 192 Oats 50 ks 63 59 72 2g Barley 12 •is 9 15 55 53 Soybeans 55 128 5^ 91 56 162 Buckwheat — 2 — 6 6 2 Timothy — 6 5 2 — Sweet Clover -- k i 12 k 11 Other Clovers — — j 5 l 15 — Miscellaneous 2 u 6 — 3 Total 19** 297 f 1 2kS 2gU 322 ^O Acres home farm si lUU llU lol 166 91 Acres custom work 113 153 13U 123 156 359 * One combine did only custom work ** Two combines did only custom work The acreage which may be harvested with a combine is limited "by the length of cutting day, the number of crops harvested, the condition of the crops, and the length of time during which any particular crop may wait without damage from the delay. The humid conditions in Illinois limit quite closely the number of hours a day during which a machine can be operated. The average length of cutting day for 1927 for all machines varied from 5*2 hours to 5.S hours on different crops. A study made by the U. S. Department of Agriculture in the Great Plains area in 1926 showed an average cutting day of 10. H hours. This shorter working day with the combine in Illinois indicates the necessity of limiting the acreage of crops maturing at one time which should he undertaken. However, this limitation is compensated in the Corn 3elt by a greater variety of crops maturing at different seasons, so that the average acreage covered "by a given size of machine was practically the same as in the Grain Plains area. Fourteen crops were harvested with the combines on which records were secured; these included wheat, oats, barley, soybeans, rye, buckwheat, timothy, sweet clover, red, alsike and mammoth clovers, sudan grass, millet, and flax. While these crops indicate the wide adaptability of the combine, four crops, - wheat, oats, barley and soybeans made up 93 percent of the acreage cut. . . • ■ - U 131 The harvesting of oats was the least satisfactory of the major crops har- vested. Quite a number of the combine owners used a binder to harvest a part or all of the oat crop. In a number of cases this was done to save the straw, altho many men who harvested oats with the combine experienced some difficulty, several reporting damage by storms after the grain xvas ripe. Of the minor crops, sweet clover caused the most difficulty, failure to handle the crop being rather common. Undergrowth was the cause of much trouble during the season. Weeds were the outstanding offender in this respect, but sweet clover, other clovers, and gra.ss were frequently mentioned. Some thought that sweet clover should not be sown in crops which were to be cut with the combine; clearly this would be a step in the wrong direction. The growth of weeds and undergrowth was abnormal during the season of 1927? due to continued wet weather which stimulated the growth of green material and at the same time delayed the cutting of the grain. Under most con- ditions weeds may be partially controlled by a proper selection of croT^s for the rotation, the proper preparation and seoding of crops, and the use of only pure recleaned seed. Rate of Cutting The rate of cutting varied with the size of machines, the kind of crop, and the cutting conditions. The prevalence of undergrowth and lodged grain in 1927 probably reduced somewhat the rate of cutting. However, these rates an shown in Table 4 indicate in general what was accomplished in harvesting major crops; com- parisons for minor crops are omitted because of the small acreages cut. Table 4. Average Acres of Major Crops Cut per Hour by Combines of Different Types and Sizes Type Power Take-off 1 Motor Mounted Size of Combines Number of Combines S ft. 6 10 ft. IS 1 9 ft. 7 10 ft. 12 ft. 24 j 17 16 ft. 5 Acres Acres Acres Acres Acres Acres Wheat Oats Barley Soybeans l.Us 1.5S 1.29 1.21 2.37 2.30 2.31 2.21 2.22 2.17 1.88 1.72 1 2.13 2.74 2.35 2.62 2.07 2.65 1.93 2.02 2.71 3.4s 2.47 Yields were generally low in 1927 as shown in Table 5« Table 5« Average Yields of Crops Combined in 1927 -■■ - — ■ ■ ■ Crop Acres Average Bushels per Acre Wheat 7,^93 17.3 Oats M55 31.0 Parley l,Sl4 25.5 Soybeans 6,7S5 15.4 Buckwheat 269 21.7 Timothy 263 3.76 Sweet Clover 4S0 3.04 Other Clovers 302 i.4s 5/ 132 Cost of Harvesting with Combines The investment required for harvesting with a combine is indicated by the first costs of the various sizes of machines. These costs including special equip- ment are shown in Table 6. Table 6. First Cost of Combines Type Width of cut Number of Average (feet) Combines Cost of Combines Power Take-off 8 6 $1,011 10 IS 1,100 Motor Mounted 9 7 1,^99 10 2k 1,U70 12 17 2,169 16 5 2,281 In addition many men purchased new or larger tractors to provide sufficient power. All of the 2-foot power take-off machines, and part of the 9-foot and 10- foot motor mounted machines were pulled with two-plow tractors. All other machines used three-plow tractors. In calculating the costs of cutting and harvesting with combines, methods have been used which represent standard costs over a period of years, rather than those for the first year of operation when depreciation and interest costs would be high and repairs low. The costs as determined for the various sizes of machines include labor, power, fuel, lubricants, repairs, depreciation, interest, and shelter. Labor is that used to operate the combine and the tractor and for the daily chores of keeping the combine in running order. This was figured at fifty cents an hour, which represents a fair rate for the degree of skill required. The power item is the cost for tractor power excluding the fuel, oil, and driver; based upon the results of power studies carried on by the Department of Farm Management, the rate of 50 cents an hour was used for two-plow tractors, and 90 cents an hour for three-plow and larger machines. Fuel costs included gas and kerosene used both in the tractor and in the motor mounted on the machine. Lubricants included motor oil both for the tractor and motor, lubricating oil and grease. Repairs included the cash outlay for new parts and the labor used to make these repairs. Depre- ciation was determined on the basis of an average life of nine years for the machines. Interest was figured at 6 per cent on the average value of the machine over a lifetime of nine years. The cost of shelter had no definite relationship to the size of combine. For individual machines it depended largely upon the availability of shelter or the necessity of providing new shelter; hence the average for all machines is used as applying to all sizes. The costs given in Table 7 . • . V". - .• . - • "■'•■ y- 136 In attempting to analyze these rates those on wheat may be used as an illus- tration. The 27 rates may be classified into four groups. First, the straight acre basis, which was ur-ed by the largest number of men. This included variations running all the way from $2 to $5 an acre. A modification was introduced by some men in that the fuel used was charged to the customer in addition to the acre charge, the cost for the fuel on wheat averaging from 17 to 20 cents per acre. A second basis was the straight bushel charge of 15 cents a bushel. In some cases this was fortified by a minimum charge of $3 an acre which operated in cases in which the yields were less than twenty bushels. A third basis was one which com- bined the acre and bushel charges. In this case the flat acre charge ranged from $1.25 to $2 per acre and the additional bushel charge from six to ten cents a^ bushel. This was varied in a few cases by charging the fuel to the customer in addition to the other rates. A fourth basis was found on a few farms in which the customer furnished the tractor power and in some cases the fuel and driver as well. In the rates for barley and soybeans a fifth basis of charging was found in a charge per hour of cutting. In all this array of rates what is a fair rate for this work, A scrutiny of the principal types shows some of their weaknesses. The straight acre basis varied from $2 to $5 an acre. From the customer's standpoint this basis is unfair, since it is evidently worth more to have a 25- bushel crop of wheat harvested than a 15- bushel crop. In practice the straight bushel basis varied from $.95 to $3.75 an acre. Its weakness is apparent in the case of low yielding grain which does not pay cutting expenses. A timo basis is not practical since it opens the way for controversy on the rate of travel at which the cutting should be done and whether or not the time is being used to the best advantage. The combined acre and bushel rate appears to be the most practical basis; when applied to a 15-bushel yield the income from the various combined rates used ranged from $2.15 to $3.50 an acre; on a 20-bushel yield from $2.45 to $4.00, and on a 25-bushel yield from $2.75 to $4.50. This basis guarantees the combine owner against heavy loss where yields are low, and pays him more when yields are good. From the customer's standpoint the rate varies with his yield and therefore with the benefit secured and his ability to pay. The particular rate per acre and per bushel must be determined by each operator. Several men used two dollars per acre plus the customary threshing re.te for each kind of grain with satisfactory results. Such a rate falls about halfway between the figures given above for different yields, Advantages and Disadvantages of Combine Method of Harvesting The advantages and disadvantages of the combine method of harvesting as seen by the owners of the machines are of interest. The advantages, listed in order of number of times mentioned, were: Saving of time, saving of labor, less expense, saving of grain, less board, straw returned to the land, grain of better quality, saving of twine, makes possible earlier plowing in the fall, earlier marketing of grain, less worry about help, does a better job, more independence, more pleasant work, a larger acreage can be farmed, less risk and fewer horses needed. The disadvantages listed were: Lack of straw for livestock, weather difficulties, greater risk, difficulties from mud and soft ground, trouble from undergrowth and weeds, lodging from delayed cutting, tendency to undertake too large an acreage, loss of straw-broken heads, high investment, hard to know when to cut, too much moisture in grain, insurance cost high, machine hard to house, cutting season too short, machine not suited to rough ground, wheat graded off, bleaching, and visi- tors. . , . ■ -i ¥•137 Space does not permit a discussion of all these advantages and disadvantages. While some of them are doubtless incident to the operation of a new machine, or to the character of the season, others represent factors influencing the place the combine will eventually hold in the Corn Belt. Variations in the managing ability of different men were reflected in the results secured from their machines. Reasonable acre costs depend both upon mechanical ability to operate the machine efficiently and the distribution of the heavy fixed overhead over a considerable acreage. Several men, although their machines were secured at the beginning of the season, used them on only one or two crops, or on a small total acreage of all crops, and consequently incurred high costs for each acre cut. In a number of instances grain was harvested where the value of the low yields secured was not sufficient to pay the cost of harvesting. Should a man increase the proportion of crops to be harvested with the com- bine"? If simply from the standpoint of having a larger acreage to harvest and thus to distribute the cost of the machine over a larger acreage, the plan may be ill advised, since it may run counter to a profitable organization of the farm. If, on the other hand, a man seeks to replace a low-profit crop with one which yields a larger profit, the move is in the right direction and the combine may help to ac- complish this purpose. Since the combine has been used only a short time in the Corn Belt, it is planned to continue this study in 1928 to secure additional data. Printed in furtherance of the Agricultural Extension Act approved by Congress May 8, 19lU H. '7. Mumford, Director ;: ■..--. y*. 13a MIRY ENTERPRISE COST STUDY There were 57 farmers in DuPage , Cook, Lake, Kane, McHenry and Will counties that "belonged to Dairy Herd Improvement Associations and who kept spe- cial records on their dairy herds in addition to the financial record on the entire farm and the Dairy Herd Improvement record. These three records form the basis of the dairy enterprise cost study. These farms are located in the Chicago whole milk section and are primarily dairy farms, having an average of nearly 20 milk cows per farm and selling over $3,600 worth of dairy products. The following table showing the costs per cow on the different farms indicates that there is a very wide range in some items. The total costs per cow varied from $116 on one farm to $254 on another, or 119$ variation. Most of the difference in cost is usually found in the feed bill, the depreciation per cow, or the man labor charge. These three items of cost constitute 82$ of the total cost on the average. The feed cost per cow varied $35 on two farms with practically the same production per cow and disregarding production there is a variation of nearly $95.00. The man labor charge for the year ranged all the way from $20.04 to $64.94 per cow, while the extreme variation in depre- ciation per cow on these farms was slightly over $50.00. The average production per cow for all farms was 8,155 pounds of milk and 288 pounds of butterfat. The total cost averaged $177.03 and the total income $213.51 leaving a profit of $36.48 per cow for the year. Of the $177.03 total cost, $95.61 was feed cost, $36.61 man labor charge, and $12.91 deprecia- tion, leaving $31.90 for such items as interest on investment in cows, use of buildings and equipment, veterinary and medicine, association dues, and a share of the general overhead expenses. Milking machines were used on 32 of these 57 farms. The man labor and equipment expense was averaged on those farms using milking machines and on those not using them to see what effect they had upon the cost. The 32 farms using milking machines averaged 21.7 cows per farm with a man labor cost of $33.94 and equipment charge of $3.95 per cow. The 25 farms without milking machines had only 16.6 cows per farm with an average man labor charge of $41.03 and equipment cost of 98 cents per cow. 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I r. o \ 'H I « * k * . ; . ; . • ■•-,., ,.., ■■ /•■•,-; „ < ..-1 . >-..J ■ - • ' -• -: "— r t - * i ' >•■ i' • i ► •_ . 1: > i- cwio » ; * . i -v '1 LU ! rht, : v.1 i 3 ! '/ , :. '. i V..J r. i lit-., . J - * :' ' :... ■• : ■■- . _- " i •■•! ' I >- f. i ?1« 1^5 COSTS OF PRODUCING 100 POUNDS OF MILK The cost of producing 100 pounds of milk varied from $1.54 on farm number 37 to $3.28 on farm number 11, while the average of the 57 farms was $2.17. (See Table 4). The first farm had a high production per cow and since all items of cost were reasonable, the cost per 100 pounds of milk produced was low. This farm had a low feed cost, a low man labor charge, and the herd increased in value, while most herds showed a depreciation. These three items of cost made up 82 percent of the total cost on all farms and when these items of cost are kept down a low total cost is practically assured. A study of Table 4 shows that frequently low costs per cow are secured but the cost of producing 100 pounds of milk is high because of the relatively low production per cow. Since the main interest is in low cost of producing milk, the data in Table 4 are arranged according to the cost of producing 100 pounds of milk, with the data from farms of low cost given first place. A stud;/ of the various items of cost on the different farms shows wide variations. For example, the feed cost of each 100 pounds of milk produced ranged from 90 cents to $1.68, the man labor charge varied from 22 cents to 72 cents, and there was a variation of 55 cents in depreciation. There are varia- tions in the other costs, but they are not as large and they are not as nearly under the control of the dairyman as the three just mentioned. Many different rations were fed on the various farms. Some dairymen fed a large amount of one feed while other dairymen fed very little of that particular feed and a large quantity of some other feed. There is a great dif- ference in the amount of feed required for each 100 pounds of milk produced on the various farms, due either to better feeding practices or more efficient cows as shown in Table 4. The average feed cost of each 100 pounds of milk produced was higher in 1927 than in 1926 even though the milk production per cow was increased from 7,889 pounds to 8,155 pounds. There was less of each kind of feed fed except silage, so it can be said that the higher feed cost was due to higher feed prices and not inefficient feeding. In 1927 the depreciation on cows was six cents lower for each 100 pounds of milk produced. This was no doubt due large- ly to initial testing for tuberculosis in 1926 and only retesting in 1927; con- sequently the loss in value due to tubercular cattle was much heavier in 1926. Most of the other costs remained about the same both years. The price received for milk was about 13 cents per hundred less than in 1926 and this coupled with the higher cost reduced the average net profit to 45 cents per 100 pounds of milk. It should be kept in mind that these dairymen probably have a lower cost and a higher profit than the average because they are twice selected. That is, these results were obtained from farmers that belonged to Dairy Herd Improvement Associations and only those who were interested in keeping a finan- cial record for the entire farm were selected from the association members. ' •',••.: ; .:v ; j, ' .•'•.•..' ■ r - ■::/.. .-.•■ ? -;■"!/-: : •■■.-5 , : ■•",,; if fgfl ", : : .-'•'■ : - - - 1 - ' : • ' '■ ■ U £ --id.-:: .-.: , .-• i ■ j.*# ■ ■■ ':- . -■: ■>; K ■ • . ■ $&#JtJ "• ., : -. ■:::. 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J- ft rH rH rH 1-4 -P •H 4» «M U & VD VO vo vjd U5 vo KD VJD VOD VJD .Zl- J* j& (D LP ^j- rO CO rH rH CO ^; ^ ft 1 ft -€©■ 1 1 to ro to r<>> to r<"\ to ro to 1 aJ u £ O to r— lo -zt CO r-i en to V£> LP, ro 1 +3 O en CO LP, to rH r— 1 — to to en en O r-i i-\ CO CO 0) O O rH i-H r-t rH rH rH P*H O ft O •ee- I s — CO I s — CO 1 — CO 1 — CO 1 — CO h- CO I s — T) +3 U O • CO en CTi O rH r-\ CO CO fO ro ^t- -rt . I s — 1 — r— h— r— r*- r— r^- t^~ I-— r^- 1 — r— crj do u CO LP, V£» r— to en l-< co K> -zl- LP, VD r— +3 O .-■• #• 153 SUMMARY OF RESULTS In Tables 5 and 5a and figure 1 following, the farms have been grouped on the "basis of production per cow to study the effect of high and low produc- tion upon costs, income, profit, and various other items. These tables might "be called a "summing up" of the whole study, showing the trend in the different factors as production is increased. There is a difference of over 150 pounds of "butt erf at and over 4,000 pounds of milk per cow "between the high and low producing groups in Table 5. The feed cost per cow is almost $30 higher and the total cost over $50 higher per cow in the high producing group than in the lower, "but the income is over $95 higher; consequently there was a profit of $65 per cow in that group and only $21 in the low group. It seems that the depreciation per cow tends to "be more on those of high production, even though the depreciation is much lower on the highest producing group than some of the other groups. In Table 5a where the farms have been grouped according to milk produc- tion we see a close relationship existing between the cost per 100 pounds and the production per cow. The feed cost per 100 pounds of nilk is 26 cents lower in the group of high producing cows than in the low producing group. In the total cost per 100 pounds of milk produced there is 51 cents difference in the two groups. TRhile the feed cost per cow is $32.00 mere in the high producing group and other expenses $24.00 more the highest producing cows produced 100 pounds of milk much cheaper than those of any other group. There seems to be a marked tendency for the farms with high producing cows to earn a higher percent of interest on the entire farm investment than those with lower producing cows. This is to be expected because a man who is a good dairyman would probably be a good farmer in many other respects. - ; : •*? - T ; . ;,"< : # 15^ p u I S £ & ^ 5 . 2 6 d f! o h- h- VO ro o J* 3 «H -H P, rH r-{ r-i 52; *»o P CD CD m p ft a CO 3 o < Pi o CD a | W) d P 43 43 CO CD CD CO 02 £ «• VO VO i-H OJ CO fn +> Cj co c > a o OJ 3F o MD ro • • • • • • > P CO Pi rt CXN h- LT\ lO .ri- r<^ rH CO CM LT\ VD l-TA o> rH Cn O O OJ i-H ^t ^ -P B! ,Q • • • • • • • CD o O P i-l rH OJ OJ OJ OJ OJ > 4-> O CD -CO- *=>! 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