Variable Cost Number Units Cost Total Your Cost
of Units $/Unit Cost/Acre $/Acre
Seed 1.2 Bags 19.00 22.80 $____________
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 Acres 0.00 - $____________
Fungicide 1 Acres 12.00 12.00 $____________
Insecticide 1 Acre 6.00 6.00 $____________
Burn Down Herbicides 1 Acre 6.00 6.00 $____________
Pre-Emerge 1 Acre 0.00 - $____________
Post-Emerge 1 Acre 30.00 30.00 $____________
Drying Fuel & Electricity* 0 Bushels 00.08 - $____________
Miscellaneous Overhead 1 Acre 5.00 5.00 $____________
Machinery Fuel 1 Acre 9.00 9.00 $____________
Machinery 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 $147.75 $____________
Interest (1/2 year at 8.0%) 0.5 Acre 8.00% 5.91 $____________
Total Variable Acre $153.66 $____________
Fixed Machinery Cost 1 Acre 23.00 23.00 $____________
Fixed Irrigation Cost 0 Acre 62.00 _ $____________
Total (Excluding Land) Acre $176.66 $____________
Land Real Estate Taxes 1 Acre 0.30% 3.77 $____________
Land Interest 1256 Acre 4.00% 50.24 $____________
Total Cost Acre $230.67 $____________
* Drying & Transportation Costs Change With Yields
Breakeven Price in $/Bushel
Yield in Variable Total Cost Total
Bu/Acre Cost Excluding Land Cost
20 $7.56 $8.71 $11.41
25 $6.08 $7.00 $9.16
30 $5.10 $5.86 $7.66
35 $4.39 $5.05 $6.59
40 $3.86 $4.44 $5.79
45 $3.45 $3.96 $5.16
50 $3.12 $3.58 $4.66
55 $2.85 $3.27 $4.25
60 $2.63 $3.01 $3.91
65 $2.44 $2.79 $3.62
70 $2.28 $2.60 $3.38
75 $2.13 $2.44 $3.16
80 $2.01 $2.30 $2.97
85 $1.90 $2.17 $2.81
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 Acres 0.00 - $____________
Fungicide 1 Acres 12.00 12.00 $____________
Insecticide 1 Acre 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 $____________
Machinery 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 1 Acre 62.00 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