Table 9: Costs and Returns for Fresh Market Apples, Per Acre

ITEM	UNIT	PRICE	QUANTITY	TOTAL

Receipts
Apples	bushel		0	$ -

Variable Costs
Fertilizer^a
N	lb	$ 0.32	40.8	$ 13.06
P	lb	$ 0.32	27.2	$ 8.70
K	lb	$ 0.14	40.8	$ 5.71
Herbicides
Surflan AS	gal	$ 67.04	0.75	$ 50.28
Karmex 80DF	lb	$ 4.36	1.5	$ 6.54
Sinbar 80W	lb	$ 24.65	1.5	$ 36.98
Gramaxone Extra	gal	$ 34.50	0.08	$ 2.76
Fungicides
Indar	oz	$ 7.75	1	$ 7.75
Captan 50W	lb	$ 2.75	6	$ 16.50
Ziram 76W	lb	$ 2.50	4	$ 10.00
Dithane 75DF	lb	$ 3.05	6	$ 18.30
Insecticides
Guthion 50W	lb	$ 8.10	1.5	$ 12.15
Imidan 70W	lb	$ 6.05	2.5	$ 15.13
Lorsban 4E	gal	$ 48.70	0.19	$ 9.13
Superior Oil	gal	$ 3.30	2	$ 6.60
Labor
Operator	hour	$ 14.48	4.75	$ 68.78
Pruning	tree	$ 1.00	272	$ 272.00
Irrigation
Operating Costs	acre	$ 250.00	1	$ 250.00
Diesel Fuel
Tractors	gal	$ 0.969	17.71	$ 17.16
Repair & Maintenance
Tractors	acre	$ 8.34	1	$ 8.34
Equipment	acre	$ 7.20	1	$ 7.20
Sub-Total				$ 843.07
Interest on Operating Capital^b	acre	10%	1	$ 42.15
Total Variable Costs	acre		1	$ 885.22
Returns Above Variable Costs	acre		1	$ (885.22)
Fixed Costs
Tractors	acre	$ 23.00	1	$ 23.00
Implements	acre	$ 10.00	1	$ 10.00
Land Charge	acre	$ 100.00	1	$ 100.00
Total Fixed Costs	acre		1	$ 133.00
Total Fixed & Variable Costs	acre		1	$ 1,018.22
Management Fees^b	acre	7%	1	$ 64.28
Total Costs	acre		1	$ 1,082.50
Net Returns	acre		1	$ (1,082.50)

^a N, K, P applied as follows: N& K @ .15 lbs and P @ .1 lb per tree for 272 trees, per year of tree age.
^b See text for calculation assumptions.