Florida Agricultural Experiment Station APPLICATION OF LABOR AND MATERIAL REQUIRE- MENTS DATA PLANNING THE FARM BUSINESS The general organization of a farm should be planned so that greatest profit is obtained from the use of the farm labor and resources over a period of years. Such a plan must be flexible to allow for annual adjustments based on price outlook. For a particular farm there are probably several plans of organization of approximately equal merit. The plan chosen will depend on the personal likes of the operator. Labor and material requirements data are useful in planning the most profitable use of land and labor. For the purpose of illustration a detailed study was made of a small successful farm as it was operated in 1942. This 80-acre farm has been under the management of the present operator for 28 years. The farming is done with 1 mule except for breaking land, which is done with 2 mules. The extra mule is obtained by exchanging with a nearby 1-mule farmer. In this way both farmers break land with 2 mules. The general organi- zation of the farm is similar to most farms in western Florida. The farm organization as operated in 1942 is shown in Table 16. For purposes of illustration, normal yields for the area and 1935-39 average prices are used both in the 1942 plan and in the alternative plan shown in Table 17. Cash crops are shown in the first section of Table 16. Feed crops and the kind and number of livestock to which the feed crops were fed are shown in the second part of the table. The last part of the table shows the livestock sales. Based on normal yields for the area and 1935-39 average prices, the normal cash receipts for this farm would be $435 a year under the 1942 and previous organization. An alternative plan is presented in Table 17 which is arranged in the same order as Table 16. The feed requirements used in Table 17 are based on the standards already presented in this publication. The alternative plan calls for 0.6 more acres of sugarcane because man labor requirements on this farm were light during the fall months when sugarcane is harvested. The farm is well equipped with a good sheltered mill so that this additional acre- age could be handled. The alternative plan also calls for fewer but better tended cattle because the farm does not provide