Labor is the largest single item. For the first four years this was estimated on the basis of the cost for the last six years, for which more careful records were kept. It is computed at its actual cost to us on the farm, which was 151/2 cents an hour for men and 131/2 cents an hour for horses. This amounts to $4.25 per day for man and team. The cost of the labor to grow, pick, pack, and market a barrel of apples was 55 cents, or $38.63 per acre with an average yield of 70 barrels per acre. To sum up these items of cost we find that taking the average of ten years with an annual crop of 427 barrels, or 70 per acre, on 6.1 acres of old apple orchard that the costs per barrel have been as follows: spray material, $.036; packages, $.327; interest on the land, $.084; use of equipment, $.066; taxes, $.011; labor, $.552; and a total of $1.08 per barrel. If the estimated cost of manure, six cents a barrel be added, the total will be $1.14. As we have said, these costs per barrel vary with the crop. When our yield was 100 barrels per acre the cost per barrel was only $.99, but when it was 34 barrels per acre this cost rose to $1.73 per barrel. In 1910 we grew a crop of 55 barrels per acre for $1.20 per barrel. It may be of interest to some to know what the income and profit were on this orchard. For this purpose we give the following table showing the yield, income, cost, and net profit for each of the ten years, and the average: Yield in Income Income Cost Net Profit bbls. bbls. inc. culls per bbls. inc. culls Year per A. only and drops bbl. alone and drops 1902 103 $1.96* $1.46* $.83 $1.13 $.63 1903 71 1.90 2.23 1.11 .79 1.12 1904 51 1.66 1.78 1.15 .51 .63 1905 49 2.30 2.68 1.10 1.20 1.58 1906 53 1.96 2.25 1.25 .71 1.30 1907 34 3.49 4.10 1.73 1.76 2.37 1908 96 2.03 2.32 .99 1.04 1.33 1909 92 3.00 3.38 1.06 1.94 2.32 1910 55 2.69 3.03 1.20 1.49 1.83 1911 100 2.06 2.32 .99¤ 1.07¤ 1.33¤ ---------------------------------------------------------------------- 10 yr. av. 70 2.15 2.47 1.08 1.07 1.39 * In arriving at these incomes different divisors were used. Two hundred barrels of the crop were sold in bulk and these were not used in getting the average income from barrels only, but were used in getting the average income including culls and drops. ¤ Partly estimated, records not yet being complete for the season. THE END OUTING HANDBOOKS