Variable Cost Number Units Cost Total Your Cost
of Units $/Unit Cost/Acre $/Acre
Seed 1.2 Bags 36.00 43.20 $____________
Nitrogen 0 Pounds 0.50 - $____________
Phosphate 30 Pounds 0.42 12.60 $____________
Potash 50 Pounds 0.28 14.00 $____________
Limestone 0.25 Tons 21.00 5.25 $____________
Foliar Fertilizer 0 Acre 0.00 - $____________
Fungicide 1 Acres 12.00 12.00 $____________
Insecticide 1 Acres 6.00 6.00 $____________
Burn Down Herbicides 1 Acre 6.00 6.00 $____________
Pre-Emerge 0 Acre 0.00 - $____________
Post-Emerge 2 Acre 6.00 12.00 $____________
Drying Fuel & Electricity* 0 Bushels 0.08 - $____________
Miscellaneous Overhead 1 Acre 5.00 5.00 $____________
Machinery Fuel 1 Acre 9.00 9.00 $____________
Machine Repairs 1 Acre 6.00 6.00 $____________
Hauling & Transportation* 35 Bushels 0.16 5.60 $____________
Irrigation Fuel (Acre Inches) 0 Acre 2.80 - $____________
Irrigation Repairs 0 Acre 9.00 - $____________
Labor 1 Acre 8.00 8.00 $____________
Irrigation Labor 0 Acre 3.00 - $____________
Custom Application 1 Acre 5.50 5.50 $____________
Subtotal Acre $150.15 $____________
Interest (1/2 year at 8.0%) 0.5 Acre 8.00% 6.01 $____________
Total Variable Acre $156.16 $____________
Fixed Machinery Cost 1 Acre 23.00 23.00 $____________
Fixed Irrigation Cost 0 Acre 62.00 - $____________
Total (Excluding Land) Acre $179.16 $____________
Land Real Estate Taxes 1 Acre 0.30% 3.77 $____________
Land Interest 1256 Acre 4.00% 50.24 $____________
Total Cost Acre $233.16 $____________
* Drying & Transportation Costs Change With Yields
Breakeven Price in $/Bushel
Yield in Variable Total Cost Total
Bushels/Acre Cost Excluding Land Cost
20 $7.69 $8.84 $11.54
25 $6.18 $7.10 $9.26
30 $5.18 $5.95 $7.75
35 $4.46 $5.12 $6.66
40 $3.92 $4.50 $5.85
45 $3.51 $4.02 $5.22
50 $3.17 $3.63 $4.71
55 $2.90 $3.32 $4.30
60 $2.67 $3.05 $3.95
65 $2.48 $2.83 $3.66
70 $2.31 $2.64 $3.41
75 $2.17 $2.47 $3.19
80 $2.04 $2.33 $3.00
85 $1.93 $2.20 $2.84
Variable Cost Number Units Cost Total Your Cost
of Units $/Unit Cost/Acre $/Acre
Seed 1.2 Bags 36.00 43.20 $____________
Nitrogen 0 Pounds 0.50 - $____________
Phosphate 40 Pounds 0.42 16.80 $____________
Potash 65 Pounds 0.28 18.20 $____________
Limestone 0.25 Tons 21.00 5.25 $____________
Foliar Fertilizer 0 Acre 0.00 - $____________
Fungicide 1 Acres 12.00 12.00 $____________
Insecticide 1 Acres 6.00 6.00 $____________
Burn Down Herbicides 1 Acre 6.00 6.00 $____________
Pre-Emerge 0 Acre 0.00 - $____________
Post-Emerge 2 Acre 6.00 12.00 $____________
Drying Fuel & Electricity* 0 Bushels 0.08 - $____________
Miscellaneous Overhead 1 Acre 5.00 5.00 $____________
Machinery Fuel 1 Acre 9.00 9.00 $____________
Machine Repairs 1 Acre 6.00 6.00 $____________
Hauling & Transportation* 45 Bushels 0.16 7.20 $____________
Irrigation Fuel (Acre Inches) 8 Acre 2.80 22.40 $____________
Irrigation Repairs 1 Acre 9.00 9.00 $____________
Labor 1 Acre 8.00 8.00 $____________
Irrigation Labor 1 Acre 3.00 3.00 $____________
Custom Application 1 Acre 5.50 5.50 $____________
Subtotal Acre $194.55 $____________
Interest (1/2 year at 8.0%) 0.5 Acre 8.00% 7.78 $____________
Total Variable Acre $202.33 $____________
Fixed Machinery Cost 1 Acre 23.00 23.00 $____________
Fixed Irrigation Cost 0 Acre 62.00 - $____________
Total (Excluding Land) Acre $287.33 $____________
Land Real Estate Taxes 1 Acre 0.30% 3.77 $____________
Land Interest 1256 Acre 4.00% 50.24 $____________
Total Cost Acre $341.34 $____________
* Drying & Transportation Costs Change With Yields
Breakeven Price in $/Bushel
Yield in Variable Total Cost Total
Bushels/Acre Cost Excluding Land Cost
20 $9.92 $14.17 $16.87
25 $7.97 $11.37 $13.53
30 $6.66 $9.50 $11.30
35 $5.74 $8.16 $9.71
40 $5.04 $7.16 $8.51
45 $4.50 $6.39 $7.59
50 $4.06 $5.76 $6.84
55 $3.71 $5.25 $6.24
60 $3.41 $4.83 $5.73
65 $3.16 $4.47 $5.30
70 $2.95 $4.16 $4.93
75 $2.76 $3.90 $4.62
80 $2.60 $3.66 $4.34
85 $2.46 $3.46 $4.09
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Questions or comments about this website?
Please contact Joe Henggeler via e-mail:
HenggelerJ@missouri.edu
or phone (573-379-5431);
University of Missouri Delta Center/Portageville, MO 63873