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Total Acres of Red Delicious Apples: |
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VARIABLE COST |
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DESCRIPTION OF
EXPENSE |
TOTAL COST |
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Land rent and Leases |
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Cost of leasing and/or renting
land, i.e., cost designated.
for use of land |
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Irrigation and Electricity |
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Cost of irrigation and
electricity. |
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Parts and Repair |
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Cost of all parts and repairs. |
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Supplies |
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Field, office, and other
miscellaneous supplies. |
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Consulting fees |
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Cost of consulting services. |
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Fertilizer |
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Cost of all fertilizers used.
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Chemicals |
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Cost of all pesticides (including
herbicides, insecticides,
growth regulators, and rodenticides). |
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Fuel and Oil |
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Cost of gasoline, diesel,
lubricants, propane, etc. |
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Management fees |
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Cost of management compensation
(owner's labor).
Includes management tasks, spraying, pruning, etc. |
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Labor, Payroll taxes, and
Benefits |
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Labor, Payroll taxes, and
Benefits. |
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Custom hire |
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Cost of custom spraying, pruning,
thinning, harvesting,
tractor work, rental, and any other custom hire work. |
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Interest |
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Interest on operating capital. |
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Overhead |
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Utilities, legal, accounting, crop
insurance, etc. |
7.5% of Variable Costs |
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FIXED COST |
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DESCRIPTION OF
EXPENSE |
TOTAL COST |
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Depreciation |
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Depreciation cost on equipment,
buildings, orchard, vehicles, etc. |
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Interest on Investment |
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Interest on investment represents
the opportunity cost to the company.
These are earnings foregone by investing money in land, trees, equipment,
and buildings rather than an alternative investment.
Interest on monies borrowed to finance these costs also need to be included. |
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Taxes |
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All building and equipment taxes,
including property taxes on the land, trees,
irrigation system, and buildings. |
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Insurance |
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Insurance costs for equipment and
buildings |
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Average or Expected Yield
(Bins/Acre) |
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Packout % (Use industry Red Delicious average of 79.80% or enter your own). |
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Boxes Per Bin (Use industry Red Delicious Average of 25 or enter your own.) |
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Packing Cost per Pack (Use industry Red Delicious average of $8.01/pack or enter your own). |
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