Table 54: Costs and Returns for Cabbage, Per Acre

ITEM	UNIT	P RICE	QUANTITY	TOTAL
Receipts
Cabbage	crt	$ 8.45	600	$ 5,070.00

Variable Costs
Custom
Apply Calcium Lime	ton	$ 27.65	1	$ 27.65
Soil Test	acre	$ 1.00	1	$ 1.00
Fertilizer
N	pound	$ 0.32	125	$ 40.00
P	pound	$ 0.32	100	$ 32.00
K	pound	$ 0.14	100	$ 14.00
Herbicides
Oxyfluorfen (Goal)	lb	$ 85.00	0.13	$ 10.62
Poast 1.5EC	gallon	$ 102.26	0.16	$ 15.98
Fungicides
Aliette	pound	$ 10.50	4	$ 42.00
Maneb	pound	$ 3.00	1.5	$ 4.50
Pesticides
Treflan	gallon	$ 33.00	0.19	$ 6.27
Dipel	lb	$ 12.25	1	$ 12.25
Ambush	gallon	$ 107.00	0.06	$ 6.42
Lorsban	gallon	$ 45.00	0.4	$ 18.00
Bravo 720	gallon	$ 52.00	0.19	$ 9.88
Plants
Cabbage Plugs	thousand	$ 25.00	20	$ 500.00
Labor
Operator	hour	$ 14.48	8.24	$ 119.32
Regular Hired	hour	$ 10.13	18	$ 182.34
Seasonal Hired	hour	$ 7.24	72	$ 521.28
Irrigation
Overhead Irrigation Operating Costs	acre	$ 192.00	1	$ 192.00
Repair, Maintenance, & Fuel
Tractors	acre	$ 77.52	1	$ 77.52
Implements	acre	$ 15.27	1	$ 15.27
Marketing
Packing Crates	crate	$ 1.50	600	$ 900.00
Selling Charges	gross revenue	3%		$ 152.10
Sub-Total				$ 2,900.40
Interest on Operting Capital^a	acre	10%	1	$ 61.37
Total Variable Costs	acre		1	$ 2,961.77
Returns Above Variable Costs	acre		1	$ 2,108.23
Fixed Costs
Tractors	acre	$ 98.19	1	$ 98.19
Implements	acre	$ 58.50	1	$ 58.50
Land Charge	acre	$ 100.00	1	$ 100.00
Total Fixed Costs	acre		1	$ 256.69
Total Fixed & Variable Costs	acre		1	$ 3,218.46
Management Fees^a	acre	7%	1	$ 218.29
Total Costs	acre		1	$ 3,436.75
Net Returns	acre		1	$ 1,633.25

^aSee text for calculation assumptions.