For a number of reasons it is difficult to determine the cost of growing farm crops. One reason deserves to be especially emphasized. In any business enterprise it may be necessary to run at a loss, because to stop would entail a still greater loss. This is particularly true in farming, where men are employed by the month in order that they may be had when needed. Since they are receiving pay, it is better that such men should be employed some days at farm operations which return only a portion of their wages rather than not to have them employed at all. Under such circumstances, therefore, the cost of producing a given crop may be greater than is indicated by the time actually employed in its production. Many other factors also enter, as the average number of hours per day which it is possible to work. This is greatly influenced by weather conditions. The Minnesota station determined that the working day on about thirty farms in that state varied from seven and one-half to eight and one-half hours, with two to three and one-half hours on Sunday. The average length of the working day for horses varied from 3.1 to 3.3 hours. The cost for labor of cultivating a given area of land will depend not only on the crop or crops to be raised, the climate, the topography and character of the soil, the size and shape of the fields and the system of cropping, but also upon the man's ability for organization. It is said that the European farmers, and even the farmers from eastern Canada, are several years in adjusting themselves to farming in western Canada. When the farmers from Iowa, Kansas, Nebraska or surrounding states move into western Canada with their three-horse teams and other suitable equipment, applying their thorough knowledge of prairie farming, they are at once successful. The man is thus an important factor. TIME REQUIRED FOR CULTURAL OPERATIONS The following table will be helpful as showing time required to perform certain operations, since it is a record of labor actually employed on a field of 18 acres of easily tilled land in central Ohio. All labor was employed at prices named, board for man and food for horses being furnished in addition at the prices estimated. The owner of the land furnished the horse for the harvester. Plowing 7.5 days at $2 $15.00 Harrowing 3 days at 2 6.00 Planting 2 days at 2 4.00 Cultivating (4 times) 7 days at 2 14.00 Cultivating with harvester 6 days at 1 6.00 Husking and cribbing by the job 45.54 Estimated cost of board 25-1/2 days 7.95 Estimated team maintenance 25-1/2 days 4.90 ------- $103.39