Table 7: Costs and Returns for Fresh Market Apples, Per Acre

ITEM	UNIT	PRICE	QUANTITY	TOTAL

Receipts
Apples	pound		0	$ –

Variab le Costs
Custom
Calcium Application	ton	$ 27.65	2	$ 55.30
High Tensile Deer Fencing^a	linear foot	$ 3.75	209	$ 783.75
Cover Crop
Fescue Seed	pound	$ 1.25	30	$ 37.50
Labor
Operator	hour	$ 14.48	1.39	$ 20.13
Regular Hired	hour	$ 10.13	26	$ 263.38
Diesel Fuel
Tractors	gallon	$ 0.969	7.59	$ 7.35
Repair & Maintenance
Tractors	acre	$ 3.36	1	$ 3.36
Implements	acre	$ 6.33	1	$ 6.33
Sub-Total				$ 1,177.10
Interest on Operating Capital^b	acre	10%	1	$ 58.86
Total Variable Costs	acre		1	$ 1,235.9 6
Returns Above Variable Costs	acre		1	$ (1,235.96)
Fixed Costs
Tractors	acre	$ 11.36	1	$ 11.36
Implements	acre	$ 11.80	1	$ 11.80
Land Charge	acre	$ 100.00	1	$ 100.00
Total Fixed Costs	acre		1	$ 123.16
Total Fixed & Variable Costs	acre		1	$ 1,359.12
Management Fees^b	acre	7%	1	$ 88.14
Total Cost	acre		1	$ 1,447.25
Net Returns	acre		1	$ (1,447.25)

^a Based on 16 acre orchard. Actual cost will depend on size and shape of parcel.
^b See text for calculation assumptions.