Variable Cost Number Units Cost Total Your Cost
of Units $/Unit Cost/Acre $/Acre
Seed 1.2 Bags 22.00 26.40 $____________
Nitrogen 0 Pounds 0.44 _ $____________
Phosphate 30 Pounds 0.65 19.50 $____________
Potash 50 Pounds 0.70 35.00 $____________
Limestone 0.25 Tons 25.00 6.25 $____________
Foliar Fertilizer 0 Acres 0.00 - $____________
Fungicide 1 Acres 15.00 15.00 $____________
Insecticide 2 Acre 6.00 12.00 $____________
Burn Down Herbicides 1 Acre 10.00 10.00 $____________
Pre-Emerge 1 Acre 15.00 15.00 $____________
Post-Emerge 1 Acre 30.00 30.00 $____________
Drying Fuel & Electricity* 0 Bushels 0.08 - $____________
Miscellaneous Overhead 1 Acre 5.00 5.00 $____________
Machinery Fuel 1 Acre 8.00 8.00 $____________
Machinery Repairs 1 Acre 6.00 6.00 $____________
Hauling & Transportation* 35 Bushels 0.17 5.95 $____________
Irrigation Fuel (Acre Inches) 0 Acre 2.50 _ $____________
Irrigation Repairs 0 Acre 12.00 _ $____________
Labor 1 Acre 9.00 9.00 $____________
Irrigation Labor 0 Acre 4.00 _ $____________
Custom Application 1 Acre 6.50 6.50 $____________
Subtotal Acre $209.60 $____________
Interest (1/2 year at 8.0%) 0.5 Acre 8.00% 8.38 $____________
Total Variable Acre $217.98 $____________
Fixed Machinery Cost 1 Acre 23.00 23.00 $____________
Fixed Irrigation Cost 0 Acre 70.00 _ $____________
Total (Excluding Land) Acre $240.98 $____________
Land Real Estate Taxes 1 Acre 0.30% 4.45 $____________
Land Interest 1483 Acre 4.00% 59.32 $____________
Total Cost Acre $304.75 $____________
* Drying & Transportation Costs Change With Yields
Breakeven Price in $/Bushel
Yield in Variable Total Cost Total
Bu/Acre Cost Excluding Land Cost
20 $10.77 $11.92 $15.11
25 $8.65 $9.57 $12.12
30 $7.24 $8.00 $10.13
35 $6.23 $6.89 $8.71
40 $5.47 $6.05 $7.64
45 $4.88 $5.39 $6.81
50 $4.41 $4.87 $6.15
55 $4.03 $4.44 $5.60
60 $3.70 $4.09 $5.15
65 $3.43 $3.79 $4.77
70 $3.20 $3.53 $4.44
75 $3.00 $3.30 $4.15
80 $2.82 $3.11 $3.91
85 $2.66 $2.94 $3.69
Variable Cost Number Units Cost Total Your Cost
of Units $/Unit Cost/Acre $/Acre
Seed 1.2 Bags 22.00 26.40 $____________
Nitrogen 0 Pounds 0.44 _ $____________
Phosphate 40 Pounds 0.65 26.00 $____________
Potash 65 Pounds 0.70 45.50 $____________
Limestone 0.25 Tons 25.00 6.25 $____________
Foliar Fertilizer 0 Acres 0.00 - $____________
Fungicide 1 Acres 15.00 15.00 $____________
Insecticide 2 Acre 6.00 12.00 $____________
Burn Down Herbicides 1 Acre 10.00 10.00 $____________
Pre-Emerge 1 Acre 15.00 15.00 $____________
Post-Emerge 1 Acre 30.00 30.00 $____________
Drying Fuel & Electricity* 0 Bushels 0.08 _ $____________
Miscellaneous Overhead 1 Acre 5.00 5.00 $____________
Machinery Fuel 1 Acre 8.00 8.00 $____________
Machinery Repairs 1 Acre 6.00 6.00 $____________
Hauling & Transportation* 45 Bushels 0.17 7.65 $____________
Irrigation Fuel (Acre Inches) 8 Acre 2.50 20.00 $____________
Irrigation Repairs 1 Acre 12.00 12.00 $____________
Labor 1 Acre 9.00 9.00 $____________
Irrigation Labor 1 Acre 4.00 4.00 $____________
Custom Application 1 Acre 6.50 6.50 $____________
Subtotal Acre $264.30 $____________
Interest (1/2 year at 8.0%) 0.5 Acre 8.00% 10.57 $____________
Total Variable Acre $274.87 $____________
Fixed Machinery Cost 1 Acre 23.00 23.00 $____________
Fixed Irrigation Cost 1 Acre 70.00 70.00 $____________
Total (Excluding Land) Acre $367.87 $____________
Land Real Estate Taxes 1 Acre 0.30% 4.45 $____________
Land Interest 1483 Acre 4.00% 59.32 $____________
Total Cost Acre $431.64 $____________
* Drying & Transportation Costs Change With Yields
Breakeven Price in $/Bushel
Yield in Variable Total Cost Total
Bushels/Acre Cost Excluding Land Cost
20 $13.53 $18.18 $21.37
25 $10.86 $14.58 $17.13
30 $9.08 $12.18 $14.30
35 $7.80 $10.46 $12.28
40 $6.85 $9.18 $10.77
45 $6.11 $8.17 $9.59
50 $5.51 $7.37 $8.65
55 $5.03 $6.72 $7.88
60 $4.62 $6.17 $7.24
65 $4.28 $5.71 $6.69
70 $3.99 $5.32 $6.23
75 $3.73 $4.97 $5.82
80 $3.51 $4.67 $5.47
85 $3.31 $4.41 $5.16
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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