Beautifully explained! Bravo

You simplified the problem at hand into a basic concept.
I suggest you to edit what you have just written here, because it was a difficult read

oh maybe, it is because I don't have the Nobel prize in math
Extending on what you explained in this post, I want to consider the 15 farms or 15 cottages scenario.
Assuming the inital rice resource already gives +4

surplus, increasing this food surplus from 4 to 5 in a pre-biology scenario would mean a 25%

output increase. This 25%

surplus increase would in return allow our cities to grow %25 faster (I am excluding the fact that cities do get slightly harder to grow with each additional population unit, but for simplicity reasons bear with me) If the city can grow 25% faster, it can work all future cottages 25% sooner. So the investment of working the farm now, translates into working 14 cottages later 25% sooner.
Multiplying this

output increase with 14 possible future cottages equals 3.5. Working the farm now has an effective value of working 3.5 cottages. Then, 3.5>1 so build the inital farm.
Why did I compare 3.5 to 1? Because if I build the cottage now instead of the farm, I will get no benefit for future cottages. I will however get a single cottage starting from now on, that is why 1.
Next, you want to go from 5

surplus to 6, a 20% increase. Multiplying with 13 possible future cottages equal 2.6, still greater than 1, so form build the 2nd farm.
Next, you want to go from 6

surplus to 7, a 16% increase. Multiplying with 12 possible future cottages equal to 1.92%. Still greater than 1 so build the 3rd farm.
Next, you want to extend the

surplus from 7 to 8, a 14.2% increase. 14,2% * 11 = 1,56 > 1, so build the 4th farm.
Next, 8->9, 1.25%*10=1.25>1 so build the 5th farm.
Next, 9->10, 1.11%*9=1=1, so this is the turning point. After the 5th farm, the benefits of the additional +1

surplus balance out with the benefits of having the cottage mature earlier.
so, build the farm on the rice for the +4

surplus. Then, build and work 5 more farms until working cottages become more feasible at +9

surplus.
This discussion does not take into account the effects of Slavery, but nevertheless, it gives some general idea on how many initial farm must be worked before switching to cottage tiles for optimal commerce yields.
To include Slavery usage into this equations, take the sample game data that it takes 126

to grow from size 10 to 11 on marathon speed. With granary, you need 63

to grow. If you want to poprush 3 citizens every 30 turns on marathon speed right after the poprushing unhappiness penalty wears off, then you need a food surplus of roughly 7. According to our calculations even a food surplus of 9 is feasible to prefer a farm over a cottage tile, so the presence of Slavery usage should not affect much the farms/cottages ratio. Just make sure you are close to the happiness cap when you poprush and the city will grow back in no time with 9

surplus (9

surplus requires 6 citizens working farms after poprushing)