The demand for information on the cost of producing an acre or a bushel of corn has increased greatly during the past few years. This is especially true in Iowa, where corn is the basic crop.

Inquiring individuals are often disappointed when they learn that corn cost data are not available in simple terms of dollars and cents. This is so because they fail to realize the difficulties encountered in attempting to evaluate (measure the quantity as well as the quality of) some of the more important elements of cost. They also overlook the fact that the cost of producing corn depends largely on local soil, climatic and economic conditions and that these factors vary from one section of the state to another.