Variable Cost Number Units Cost Total Your Cost
of Units $/Unit Cost/Acre $/Acre
Seed 20 Bags .75 15.00 $____________
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 $____________
Zinc 0 Pounds 0.00 - $____________
Sulfur 0 Pounds 0.00 - $____________
Pre-Emerge 1 Acre 18.00 18.00 $____________
Post-Emerge 0 Acre 0.00 - $____________
Insecticide 1 Acre 10.00 10.00 $____________
Desiccation 1 Acre 2.50 2.50 $____________
Drying Fuel & Electricity* 0 Bushels 0.08 - $____________
Hauling & Transportation* 1200 Pounds 0.0015 1.80 $____________
Miscellaneous Overhead 1 Acre 5.00 5.00 $____________
Machinery Fuel 1 Acre 15.00 15.00 $____________
Machine Repairs 1 Acre 9.00 9.00 $____________
Irrigation Fuel (Acre Inches) 0 Acre 2.80 - $____________
Irrigation Repairs 0 Acre 9.00 - $____________
Labor 1 Acre 12.00 12.00 $____________
Irrigation Labor 0 Acre 3.00 - $____________
Custom Application 0 Acre 5.50 - $____________
Subtotal Acre $120.15 $____________
Interest (1/2 year at 8.0%) 0.5 Acre 8.00% 4.81 $____________
Total Variable Acre $124.96 $____________
Fixed Machinery Cost 1 Acre 35.00 35.00 $____________
Fixed Irrigation Cost 0 Acre 62.00 - $____________
Total (Excluding Land) Acre $159.96 $____________
Land Real Estate Taxes 1 Acre 0.30% 3.77 $____________
Land Interest 1256 Acre 4.00% 50.24 $____________
Total Cost Acre $213.96 $____________
* Drying & Transportation Costs Change With Yields
Breakeven Price in $/Bushel
Yield in Variable Total Cost Total
Bushels/Acre Cost Excluding Land Cost
600 $0.207 $0.265. $0.355
700 $0.177 $0.227 $0.305
800 $0.155 $0.199 $0.267
900 $0.138 $0.177 $0.237
1000 $0.125 $0.160 $0.214
1100 $0.113 $0.145 $0.194
1200 $0.104 $0.133 $0.178
1300 $0.096 $0.123 $0.165
1400 $0.089 $0.114 $0.153
1500 $0.084 $0.107 $0.143
1600 $0.078 $0.100 $0.134
1700 $0.074 $0.095 $0.126
1800 $0.070 $0.089 $0.119
1900 $0.066 $0.085 $0.113
Variable Cost Number Units Cost Total Your Cost
of Units $/Unit Cost/Acre $/Acre
Seed 20 Bags .75 15.00 $____________
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 $____________
Zinc 0 Pounds 0.00 - $____________
Sulfur 0 Pounds 0.00 - $____________
Pre-Emerge 1 Acre 18.00 18.00 $____________
Post-Emerge 0 Acre 0.00 - $____________
Insecticide 1 Acre 10.00 10.00 $____________
Desiccation 1 Acre 2.50 2.50 $____________
Drying Fuel & Electricity* 0 Bushels 0.08 - $____________
Hauling & Transportation* 1600 Pounds 0.0015 2.40 $____________
Miscellaneous Overhead 1 Acre 5.00 5.00 $____________
Machinery Fuel 1 Acre 15.00 15.00 $____________
Machine Repairs 1 Acre 9.00 9.00 $____________
Irrigation Fuel (Acre Inches) 8 Acre 2.80 22.40 $____________
Irrigation Repairs 1 Acre 9.00 9.00 $____________
Labor 1 Acre 12.00 12.00 $____________
Irrigation Labor 1 Acre 3.00 3.00 $____________
Custom Application 0 Acre 5.50 - $____________
Subtotal Acre $163.55 $____________
Interest (1/2 year at 8.0%) 0.5 Acre 8.00% 6.54 $____________
Total Variable Acre $170.09 $____________
Fixed Machinery Cost 1 Acre 35.00 35.00 $____________
Fixed Irrigation Cost 0 Acre 62.00 62.00 $____________
Total (Excluding Land) Acre $267.09 $____________
Land Real Estate Taxes 1 Acre 0.30% 3.77 $____________
Land Interest 1256 Acre 4.00% 50.24 $____________
Total Cost Acre $321.10 $____________
* Drying & Transportation Costs Change With Yields
Breakeven Price in $/Bushel
Yield in Variable Total Cost Total
Bushels/Acre Cost Excluding Land Cost
1000 $0.169 $0.266 $0.320
1100 $0.154 $0.242 $0.291
1200 $0.141 $0.222 $0.267
1300 $0.130 $0.205 $0.247
1400 $0.121 $0.191 $0.229
1500 $0.113 $0.178 $0.214
1600 $0.106 $0.167 $0.201
1700 $0.100 $0.157 $0.189
1800 $0.095 $0.149 $0.179
1900 $0.090 $0.141 $0.169
2000 $0.085 $0.134 $0.161
2100 $0.081 $0.128 $0.153
2200 $0.078 $0.122 $0.146
2300 $0.074 $0.117 $0.140
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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