Some claim that the company had been using the cable address "Fordson" for several years, which would mean even before the company was officially incorporated in July 1917. Another implies that February 1918 marked the first use of "Fordson" in a cablegram. Regardless, by April 1918 the name "Fordson" was established as the brand, and its eponyms were obvious. In that month, U.S. sales began under County War Board distribution rules. The Model F designation (for essentially the same model, with improvements) began in 1919. Sales boomed in 1918 and 1919. There was nothing about the Fordson's design or farming capabilities that was a "first ever" among tractors (Ford's version of a unit frame was novel for tractors, but that didn't give it special farming advantages). But it was the first tractor that combined all of the following factors: it was small, lightweight, mass-produced, and affordable; it had a large distribution network (dealers nearby in many locales); and it had a widely trusted brand (via Ford). Such factors made it possible for the average farmer to own a tractor for the first time. Thus Henry Ford and colleagues had done again, for the tractor, what they had recently done for the automobile with the Ford Model T. Ford incorporated his private company, Henry Ford and Son Inc, to mass-produce the tractor on July 27, 1917. The Fordson tractor went into mass production in 1917 and debuted for sale on October 8, 1917, for US$750. At a hurriedly built factory in Dearborn, Michigan, he used the same assembly line techniques he used to mass-produce the Ford Model T. It took thirty hours and forty minutes to convert the raw materials into the 4,000 parts used for the tractor assembly. At this time, the Fordson sold for US$750; each cost $567.14 to manufacture (including labor, materials and overhead), leaving a profit of $182.86. Soon Dearborn was sending knock-down kits to final assembly plants in various U.S. states, including New Jersey, Iowa, and Missouri. The core of Fordson production later moved to the new Ford River Rouge Complex. The Fordson succeeded in being cheaper to maintain than horses, as the Ford Model T had previously done. A government test concluded that farmers spent $.95 per acre plowing with a Fordson compared to feeding eight horses for a year and paying two drivers, which cost $1.46 per acre.