'Sample Costs to Produce Processing Tomatoes\r'

'TM-SV-08-1 UNIVERSITY OF CALIFORNIA †concerted reference two hundred8 SAMPLE apostrophize TO divulge touch TOMATOES TRANSPLANTED IN THE capital of California valley on the watch by: Gene Miyao Kargonn M. Klonsky Pete Livingston UC concerted addition elicit Advisor, Yolo, Solano, & roof of California Counties UC cooperative continuation Specialist, incision of plain and intellectual imagery Economics, UC Davis UC concerted propagation Staff look Associate, subdivision of boorish and imagination Economics, UC DavisUC cooperative protraction SAMPLE cost TO PRODUCE bear on TOMATOES TRANSPLANTED In the working capital of California vall(a)ey †2008 contents INTRODUCTION …………………………………………………………………………………………………………â⠂¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦ 2 ASSUMPTIONS …………………………………………………………………………………………………………………………………………………………… CULTURAL PRACTICES AND actual INPUTS …………………………………………………………………………………………………………………. 3 immediate payment command impact everyplacehead …………………â €¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦. 5 NON- currency strike …………………………………………………………………………………………………………………………………………………… REFERENCES ……………………………………………………………………………â €¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦ 8 get across 1. be PER ACRE TO PRODUCE touch on TOMATOES …………………………………………………………………………………….. 10 TABLE 2. be AND RETURNS PER ACRE TO PRODUCE PROCESSING TOMATOES ……………………………………………………………….. 12 TABLE 3. periodic bullion cost PER ACRE TO PRODUCE PROCESSING TOMATOES ……………………………………………………………. 14 TABLE 4. un d ivide arise ANNUAL EQUIPMENT, enthronisation, AND BUSINESS smasher cost ………………………………………… 15 TABLE 5. minute of arcly EQUIPMENT be ……………………………………………………………………………………………………………………………. 17 TABLE 6. RANGING synopsis ……………………………………………………………………………………………………………………………………….. 8 TABLE 7. cost AND RETURNS/ BREAKEVEN depth psychology ………………………………………………………………………………………………….. 19 TABLE 8. DETAILS OF O PERATIONS ………………………………………………………………………………………………………………………………… 20 INTRODUCTION The sample price to elevate trans place processing love apple plantes in the capital of California vale is base on the 2007 cost and returns need practices using 2008 worths and atomic number 18 mystifyed in this bailiwick.The price adjustments be for fuel, fertilizers, pesticides, body of water, elbow grease spo ts, touch on rates, and some hard gold smasher cost. This bailiwick is intended as a inc take out only, and preserve be utilise to knead deed decisions, determine potential returns, coiffe budgets and evaluate craw-tideion loans. Practices described argon based on intersection pointion practices considered regular(pre token(a)) for the decorate and ara, but whitethorn non apply to every situation. exemplar be for struggle, actuals, equipment, and tailor-made function atomic number 18 based on current figures.Blank columns, â€Å"Your be”, in ducks 1 and 2 argon provided to take part actual be of an individual maturate carrying into action. The hypothetic raise trading operations, outturn practices, all overhead, and deliberations argon described under the assumptions. For surplus education or an explanation of the calculations utilize in the cartoon, call the department of awkward and Resource Economics, University of California, D avis, (530) 752-2414 or the local UC cooperative address property.Two additional cost of production study for processing love applees grown in this part argon as well as operational: â€Å" exemplification be To publish impact tomato plantes, restrain buged, In the capital of California valley †2007”, and â€Å" sample distribution hails To Produce touch tomato plantes, organ transplanted, In the capital of California valley †2007”. Sample apostrophize of Production Studies for mevery commodities atomic number 18 available and sack up be requested through and through with(predicate) the Department of Agricultural Economics, UC Davis, (530) 752-2414. Current studies cease be scratch offloaded from the department website http://costtudies. ucdavis. edu/ or obtained from selected county UC cooperative accompaniment personas.The University of California prohibits discrimination or harassment of any person on the basis of race, color, nat ional origin, religion, sex, gender individuation , gestation (including childbirth, and medical conditions related to pregnancy or childbirth), physical or mental disability , medical condition (cancer-related or genetic characteristics), ancestry, marital status, age, familiar orientation, citizenship, or service in the uniformed go (as defined by the Uniformed serve Employment and Reemployment Rights Act of 1994: service in the uniformed services includes segmentship, application for rank, exploit of service, application for service, or obligation for service in the uniformed services) in any of its programs or activities. University policy also prohibits reprisal or retaliation against any person in any of its programs or activities for making a complaint of discrimination or sexual harassment or for using or participating in the investigation or resolution process of any much(prenominal) complaint. University policy is intended to be lucid with the provisions of relev ant State and federal laws.Inquiries regarding the University’s nondiscrimination policies may be institutionalise to the Affirmative Action/Equal fortune Director, University of California, horticulture and raw(a) Resources, 1111 Franklin Street, 6th Floor, Oak write down, CA 94607, (510) 987-0096. 2008 Transplanted touch on love apple monetary value and Returns sports stadium of operations capital of California vale UC conjunct flank 2 ASSUMPTIONS The following assumptions refer to carry overs 1 to 8 and pertain to sample be and returns to produce transplanted processing tomatoes in the capital of California valley. Input prices and engage rates be based on 2008 time measures. However, production practices were non updated from the 2007 study. Practices described be not recommendations by the University of California, but cost production practices considered regular of a well-managed nurture for this harvest-time and ara.Some of the be and practic es listed may not be applicable to all situations nor use during every production grade and/or additional ones not indicated may be needed. affect tomato cultural practices and material input cost will falsify by agriculturist and region, and can be significant. The practices and inputs utilise in the cost study serve as a guide only. The cost atomic number 18 shown on an yearbook, per acre basis. The use of trade names in this inform does not act an endorsement or recommendation by the University of California nor is any criticism implied by omission of separate similar products. bring up. The hypothetical field and row-crop pargonnt consists of 2,900 non-contiguous realm of rented charge. tomato plantes argon transplanted on 630 land (70% of the tomato acreage) and direct buged on 270 acres (30% of the tomato acreage) for a total of 900 acres. Two gm acres atomic number 18 planted to another(prenominal) rotational crops including alfalfa hay, field corn, saffl ower, sunflower, run dry beans and/or wheat. For direct generatored tomato operations, please refer to the study titled, â€Å"Sample cost to Produce process tomatoes, order Seeded, in the capital of California Valley †2007”. The tiller also owns mingled enthronisations such as a buy at and an equipment yard. In this report, practices absolute on less than hundred% of the acres are denoted as a destiny of the total tomato crop acreage.CULTURAL PRACTICES AND tangible INPUTS country set. Primary tillage which includes optical maser takeing, discing, rolling, subsoiling, land planing, and listing beds is done from dreadful through early November in the stratum preceding transplanting. To maintain open air grade, 4% of the acres are laser leveled to all(prenominal) one year. line of merchandises are stubbledisced and rolled (using a rice rolling). scopes are subsoiled in dickens passes to a 30-inch depth and rolled. A medium-duty disk with a flat rol ler following is used. Ground is smoothed in two passes with a triplane. Beds on five-foot centers are made with a six-bed lister, and then shaped with a bed-shaper cultivator.Transplanting. Planting is spread over a three-month period (late March through early June) to meet contracted weekly delivery schedules at result. The transplants are planted in a single line per bed. Direct seed is for the early mollify and precedes transplanting. tout ensemble of the 630 acres are custom planted with greenhouse-grown transplants. cost for extra seed (15%) purchased to allow for less than 100% sprouting and for non-plantable transplants are included in the respective(prenominal) categories in accede 2. Fertilization. In the fall, ahead of listing beds, a soil amendment, gypsum at 3. 0 tons per acre is custom mobilize spread on 20% of the acres.After listing, as part of the bed shaping operation, 11-52-0 is shanked into the beds at 100 pounds per acre. Prior to planting, liquid ca techumen fertilizer, 8-24-6 plus zinc, is called below the seed line at 15 gallons of material per acre. Nitrogen fertilizer, UN-32 at one hundred fifty pounds of N per acre is sidedress-banded at layby. Additional N is utilize under superfluous needs on 20% of acres as rump 17 at 100 pounds of product per acre as a sidedress. Irrigation. In this study, water is compute to cost $31. 92 per acre-foot or $2. 66 per acre-inch and is a combination of 1/2 well water ($47. 67 per acre-foot) and 1/2 canal delivered surface water ($16. 17 per acre-foot).The irrigation costs shown in defers 1 and 3 include water, pumping, and campaign charges. The transplants receive a single sprinkler irrigation by and by planting. Prior to initial agate line irrigation, field are all chiseled to 12 inches deep in the furrow. Eight furrow irrigations are applied during the season. In 2008 Transplanted bear on tomato plant personify and Returns training capital of California Valley UC accommod ative Extension 3 this study 3. 5 acre-feet (42 acre-inches) is applied to the crop †2. 0 acre-inches by sprinkler and 40 acreinches by furrow. Although sub-surface drip irrigation is gaining in popularity, it is not used in this study. feller Management. The pesticides and rates mentioned in this cost study are listed n integrate feller Management for tomato plantes and UC pesterer Management Guidelines, Tomato. For more cultivation on other pesticides available, pest identification, monitoring, and management chat the UC IPM website at www. ipm. ucdavis. edu. Written recommendations are call for for many pesticides and are made by licensed pest halt advisors. For information and pesticide use permits, contact the local county coarse commissioners office. hummers. Beginning in January, Roundup plus finish is sprayed on the fallow beds to go steady emerged widows removes and repeated later with Roundup only. Before planting, the beds are cultivated twice to contro l weeds and to prepare the seedbed.Wilcox actor conditions bed and applies nut case fertilizer. Trifluralin is broadcast sprayed at 1. 0 dry pint per acre and incorporated with a power mulcher. To control nutsedge, duple Magnum at 1. 5 pints of product per acre is added to trifluralin as a tank- miscellanea and applied to 30% or 189 acres. hyaloplasm is applied to 80% or 504 acres in an 18-inch band at a rate of 2. 0 ounces of material per acre to control a seethe of weeds. A combination of hand weeding and windup(prenominal) cultivation is also used for weed control. The crop is automatically cultivated with sled-mounted cultivators three times during the season. A contract get the picture crew hand removes weeds. worms and complaints. The primary insect pests of seedlings included in this study are flea beetle, darkling strand beetle, and cutworm. Foliage and crop feeders included are tomato takingsworm, various armyworm species, russet nip, stinkbug, and potato aphi d. Diseases are primarily bacterial speck, late blight, and blackmold harvest-tide rot. A Kocide and Dithane tank mix for bacterial speck is applied to 30% of the acres. All of the above applications are made by ground. The following applications are made by aircraft. atomic number 16 dust for russet mite control is applied to 70% of the acres. Asana for command insect control is applied to 40% of the acres.Confirm for worm control is applied to 100% of the acres. applaud is applied in June to 5% of the acres for late blight control and again in phratry as a fruit protectant fungicide on 15% of the acres. Fruit Ripener. Ethrel, a fruit ripening agent, is applied by ground before harvest to 5% of the acres at 4. 0 pints per acre. harvest. The fruit is mechanically harvested using one primary reaper for 90% of the acres and one honest-to-god harvester for special harvest situations and as a backup to the primary harvester. typically agriculturists with this acreage of processi ng tomatoes own tractors, trailer dollies, generator-light political machines, and harvest support equipment.Four manual sorters, a harvester driver, and two bulk-trailer tractor operators are used per harvester. A seasonal mediocre of 1. 5 loads per hour at 25 tons per load are harvested with two (one day and one night) shifts of 10 hours from each one. return efficiency includes down time, scheduled travailless breaks, and exaltation amid fields. The processor nets the transportation cost of the tomatoes from the field to the processing plant. comprises for harvest operations are shown in tabulates 1, 3 and 7; the equipment used is listed in evades 4 and 5. If tomatoes are custom harvested, harvest expenses are subtracted from harvest costs in Tables 1 and 3, and the custom harvest charges added.The equipment for harvest operations is then subtracted from enthronisation costs in Table 4. Growers may involve to own harvesting equipment, purchased either bare-ass or 2008 Transplanted Processing Tomato represent and Returns Study capital of California Valley UC accommodating Extension 4 used, or contain a custom harvester. Many figures are important in deciding which harvesting option a grower uses. The options are discussed in â€Å"Acquiring Alfalfa convert reaping Equipment: A Financial analytic thinking of Alternatives”. restitutions. County average one-year tomato crop yields in the capital of California Valley over the past ten long time ranged from 26. 34 to 43. 00 tons per acre. The reporting counties are Colusa, Sacramento, Solano, Sutter, Yolo, and sometimes Glenn counties.Butte and Tehama are the only two Sacramento Valley counties that do not report processing tomatoes. The weighted average yields for the Sacramento Valley from 1997 to 2006 are shown in Table A. In this study, a yield of 35 tons per acre is used. Table A. Sacramento Valley Yield and Price † tons $ grade per acre per ton 2006 35. 44 59. 28 2005 34. 30 49. 81 2004 40. 51 48. 06 2003 33. 74 48. 82 2002 37. 64 48. 37 2001 35. 23 48. 49 2000 34. 44 49. 54 1999 34. 58 58. 68 1998 29. 90 53. 68 1997 33. 24 50. 85 Average 34. 90 51. 56 Returns. Customarily, growers produce tomatoes under contract with various provender processing companies. County † Source: California Agricultural Commissioner process Reports. verage prices in the Sacramento Valley ranged from $45. 66 to $62. 00 per ton over the cobblers last 10 years and the Valley-wide weighted averages are shown in Table A. A price of $70. 00 per ton is used in this study to glow the return price growers are currently receiving. Assessments. Under a disk run governing body tradeing order a mandatory assessment fee is collected and administered by the Processing Tomato Advisory plank (PTAB). The assessment pays for inspecting and grading fruit, and varies between recapitulation stations. In Yolo County, inspection fees range from $6. 36 to $8. 90 per load with an average of $6. 75. Growers and processors allocate equally in the fee; growers pay $3. 38 per load in this study.A truckload is untrue to be 25 tons. Tomato growers are also assessed a fee for the curling Top Virus reserve design (CTVCP) administered by the California Department of nourishment and floriculture (CDFA). Growers in Yolo County (District 111) are superaerated $0. 019 per ton. Additionally, several voluntary organizations assess member growers. California Tomato Growers Association (CTGA) represents growers’ pursuit in negotiating contract prices with processors. CTGA membership charges are $0. 17 per ton. The California Tomato Research Institute funds projects for crop improvement. CTRI membership charges are $0. 07 per ton. cut into. Basic hourly fight for workers are $11. 56 and $8. 0 per hour for machine operators and nonmachine (irrigators and manual driveers) workers, respectively. Adding 36% for the employer’s share of federal and stat e paysheet taxes, indemnity and other benefits raises the total labor costs to $15. 72 per hour for machine operators and $10. 88 per hour for non-machine labor. The labor for operations involving machinery is 20% higher than the field operation time, to account for equipment set up, moving, maintenance, and repair. The current negligible wage is $8. 00 per hour. CASH overhead coin overhead consists of various cash expenses paying(a) out during the year that are assign to the whole farm and not to a particular operation.These costs include holding taxes, wager on operating capital, office expense, liability and property policy, share rent, supervisors’ salaries, field sanitation, crop insurance, and investment repairs. Employee benefits, insurance, and payroll taxes are included in labor costs and not in overhead. gold overhead costs are shown in Tables 1, 2, 3, and 4. airplane propeller imposees. Counties charge a base property tax rate of 1% on the assessed pri ze of the property. In some counties special assessment districts exist and charge additional taxes on property including equipment, buildings, and improvements. For this study, county taxes are reason as 1% of the average measure of the property. Average value equals new(a) cost plus remedy value divided by 2 on a per acre basis. 008 Transplanted Processing Tomato follow and Returns Study Sacramento Valley UC Cooperative Extension 5 Interest o n run smashing. Interest on operating capital is based on cash operating costs and is calculated periodical until harvest at a nominal rate of 6. 75% per year. A nominal interest rate is the typical securities industry cost of borrowed funds. insurance. indemnification for farm investments varies depending on the assets included and the amount of coverage. place insurance provides coverage for property loss and is charged at 0. 740% of the average value of the assets over their utilitarian manner. obligation insurance covers acc idents on the farm and costs $1,438 for the entire farm or $0. 50 per acre. ability outgo.Office and ancestry expenses are estimated to be $50,489 for the entire farm or $17. 41 per acre. These expenses include office supplies, telephones, bookkeeping, accounting, legal fees, road maintenance, office and shop utilities, and mixed administrative expenses. Share involve. strike arrangements will vary. The tomato land in this study is leased on a share-rent basis with the landowner receiving 12% of the unwashed returns. The land rented includes developed wells and irrigation system. heavens Supervisors’ Salary. Supervisor salaries for tomatoes, including insurance, payroll taxes, and benefits, and are $94,500 per year for two supervisors.Two thirds of the supervisors’ time is allocated to tomatoes. The costs are $70. 00 per acre. Any returns above total costs are considered returns on risk and investment to management (or owners). athletic field sanitisation. San itation services provide man-portable toilet and process facilities for the ranch during the crop season. The cost includes delivery and weekly service. termss will vary depending upon the crops and number of portable units required. browse redress. The insurance protects the grower from crop losses collectible to adverse weather conditions, fire, unusual diseases and/or insects, wildlife, earthquake, volcanic eruption, and failure of the irrigation system.The grower can choose the protection level at 50% to 75% of production annals or county yields. In this study, no level is chosen. The cost shown in the study is the average of the costs paid by the growers who reviewed this study. NON-CASH command processing overhead time Non-cash overhead is calculated as the capital recovery cost for equipment and other farm investments. Although farm equipment used for processing tomatoes may be purchased new or used, this study shows the current purchase price for new equipment. The new purchase price is correct to 60% to reflect a mix of new and used equipment. annual self-possession costs (equipment and investments) are shown in Tables 1, 2, and 5.They represent the capital recovery cost for investments on an annual per acre basis. great recovery be. metropolis recovery cost is the annual dispraise and interest costs for a capital investment. It is the amount of money required each year to recover the difference between the purchase price and salvage value (unrecovered capital). It is equivalent to the annual payment on a loan for the investment with the down payment equal to the discounted salvage value. This is a more complex method of sharp ownership costs than straight-line depreciation and prospect costs, but more accurately represents the annual costs of ownership because it takes the time value of money into account (Boehlje and Eidman).The formula for the calculation of the annual capital recovery costs is; roof *# && # * ,% Purch ase ” write( ) %Recovery(/ + , scavenge ) Interest/ % ( Pr ice Value Value rank + . ‘ $ , / ‘. Factor +$ 2008 Transplanted Processing Tomato Cost and Returns Study ! Sacramento Valley UC Cooperative Extension 6 Salvage Value. Salvage value is an estimate of the remaining value of an investment at the end of its utilitarian life. For farm machinery the remaining value is a percentage of the new cost of the investment (Boehlje and Eidman). The percent remaining value is calculated from equations developed by the American partnership of Agricultural Engineers (ASAE) based on equipment sheath and years of life. The life in years is estimated by dividing the wear out life, as given by ASAE by the annual hours of use in this operation.For other investments including irrigation systems, buildings, and miscellaneous equipment, the value at the end of its useful life is zero. The salvage value for land is equal to the purchase price because land does not depreciate. The purchase price and salvage value for certain equipment and investments are shown in Table 5. Capital Recovery Factor. Capital recovery factor is the amortization factor or annual payment whose present value at compound interest is 1. The amortization factor is a table value that corresponds to the interest rate and the life of the equipment. Interest point. The interest rate of 4. 25% used to calculate capital recovery cost is the effective long-term interest rate in January 2008.The interest rate is used to reflect the long-term know rate of return to these specialized resources that can only be used efficaciously in the agricultural sector. Equipment cost. Equipment costs are composed of three parts: non-cash overhead, cash overhead, and operating costs. Some of the cost factors nonplus been discussed in previous sections. The operating costs consist of repairs, fuel, and lubrication. The fuel, lube, and repair cost per acre for each operation in Table 1 is determined by mult iplying the total hourly operating cost in Table 5 for each piece of equipment used for the selected operation by the hours per acre. Tractor time is 10% higher than implement time for a given operation to account for setup, locomotion and down time. Repairs, open fire and Lube.Repair costs are based on purchase price, annual hours of use, total hours of life, and repair coefficients formulated by the ASAE. Fuel and lubrication costs are also determined by ASAE equations based on maximum motive-Take-Off horsepower, and fuel type. Prices for on-farm delivery of diesel and unleaded gasoline are $3. 54 and $3. 57 per gallon, respectively. Irrigation System. Irrigation equipment owned by the grower consists of main lines, hand moved sprinklers, portable pumps, V-ditchers, and siphon tubes. Risk. Risks associated with processing tomato production are not assigned a production cost. All acres are contracted prior to harvest and all tonnage-time delivery contracts are assumed to slang been met. No excess acres are grown to fulfill contracts.While this study makes an effort to model a production system based on typical, real military man practices, it cannot fully represent financial, agronomic and market risks which affect the profitability and economic viability of processing tomato production. Table Values. Due to go the totals may be slightly variant from the sum of the components. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 7 REFERENCES American alliance of Agricultural Engineers. 2003. American Society of Agricultural Engineers Standards Yearbook. Russell H. Hahn and Evelyn E. Rosentreter (ed. ) St. Joseph, Missouri. 41st edition. Barker, Doug.California Workers’ Compensation Rating data for Selected Agricultural Classifications as of January 2008. California Department of redress, ramble Regulation Branch. Boehlje, Michael D. , and Vernon R. Eidman. 1984. Farm Management. rear Wiley an d Sons. New York, NY. Blank, Steve, Karen Klonsky, Kim Norris, and Steve Orloff. 1992. Acquiring Alfalfa hay gather Equipment: A Financial depth psychology of Alternatives. University of California. Oakland, CA. Giannini Information Series No. 92-1. http://giannini. ucop. edu/InfoSeries/921-HayEquip. pdf. internet accessed may, 2008. California State Automobile Association. 2008. gasconade Price Averages 2007 †2008.AAA Press Room, San Francisco, CA. http://www. csaa. com/portal/site/CSAA/menuitem. 5313747aa611bd4e320cfad592278a0c/? vgnextoid= 8d642ce6cda97010VgnVCM1000002872a8c0RCRD. network accessed April, 2008. California State control board of equalization. Fuel Tax Division Tax ranges. http://www. boe. ca. gov/sptaxprog/spftdrates. htm. Internet accessed April, 2008. CDFA-California County Agricultural Commissioners, California Annual Agricultural set Reports. 1998 †2007. California Department of Food and Agricultural, Sacramento, CA. http://www. nass. usda. go v/ca/bul/agcom/indexcac. htm. Internet accessed May, 2008. cipher Information Administration. 2008.Weekly Retail on bridle-path http://tonto. eia. doe. gov/oog/info/gdu/gasdiesel. asp. Internet accessed April, 2008. Diesel Prices. corporate Pest Management Education and Publications. 2008. â€Å"UC Pest Management Guidelines, Tomatoes. ” In M. L. Flint (ed. ) UC IPM Pest Management Guidelines. University of California. Division of Agriculture and Natural Resources. Oakland, CA. Publication 3339. http://www. ipm. ucdavis. edu/PMG/selectnewpest. tomatoes. html. Internet accessed May, 2008. Miyao, Gene, Karen M. Klonsky, and Pete Livingston. 2007. â€Å"Sample be To Produce Processing Tomatoes, Transplanted, In the Sacramento Valley †2007”. University of California, Cooperative Extension.Department of Agricultural and Resource Economics. Davis, CA. http://coststudies. ucdavis. edu/. Internet accessed April, 2008. Miyao, Gene, Karen M. Klonsky, and Pete Livingston . 2007. Sample be to Produce Processing Tomatoes, Direct Seeded, in the Sacramento Valley †2007. University of California, Cooperative Extension. Department of Agricultural and Resource Economics. Davis, CA. http://coststudies. ucdavis. edu/. Internet accessed, April, 2008. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 8 comprehensive Integrated Pest Management Project. 1998. Integrated Pest Management for Tomatoes. Fourth Edition. University of California.Division of Agriculture and Natural Resources. Oakland, CA. Publication 3274. http://www. ipm. ucdavis. edu/PMG/selectnewpest. tomatoes. html. Internet accessed April, 2008. USDA-ERS. 2008. Farm Sector: Farm Financial Ratios. Agriculture and Rural Economics Division, ERS. USDA. Washington, DC. http://usda. mannlib. cornell. edu/reports/nassr/price/zapbb/agpran04. txt; Internet accessed January, 2008. ________________________ For information concerning the above or othe r University of California publications, contact UC DANR Communications go at 800994-8849, online at http://anrcatalog. ucdavis. edu/InOrder/ glom/ ca-ca. asp, or your local county UC Cooperative Extension office. 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 9 Table 1. UC co-op wing be PER ACRE TO PRODUCE TOMATOES capital of California valley †2008 TRANSPLANTED jade Rate: $15. 72/hr. machine labor $10. 88/hr. non-machine labor Interest Rate: 6. 75% Yield per Acre: 35. 0 ton Operation —————— change and get cost per Acre —————â€Time struggle Fuel, Lube bodily Custom/ tally (Hrs/A) Cost & Repairs Cost remove Cost 0. 00 0. 14 0. 42 0. 15 0. 36 0. 00 0. 10 0. 25 0. 08 0. 08 0. 26 1. 83 0. 17 0. 33 0. 00 0. 16 3. 00 0. 61 0. 33 0. 25 0. 25 0. 03 0. 04 10. 00 0. 00 0. 04 0. 00 0. 07 0. 00 0. 50 0. 00 0. 00 0. 0 0. 00 0. 32 0. 32 16. 42 0. 10 0. 93 0. 46 1. 49 0. 00 0. 00 0 3 8 3 7 0 2 5 1 1 10 39 3 6 0 3 33 12 6 5 5 1 1 109 0 1 0 1 0 9 0 0 0 0 12 6 212 2 58 32 92 0 0 344 0 18 53 10 22 0 6 12 3 3 19 cxlv 7 13 0 6 0 21 13 15 12 1 2 0 0 2 0 3 0 17 0 0 0 0 8 0 122 4 177 34 215 0 0 482 0 0 0 0 0 79 0 42 12 13 0 146 36 13 354 9 18 0 112 0 0 5 0 107 1 0 15 20 0 0 5 4 27 2 0 0 727 0 0 0 0 14 14 887 7 0 0 0 0 1 0 0 0 0 0 8 0 0 clxv 0 0 0 0 0 0 0 0 0 0 0 6 0 50 0 3 1 6 0 0 0 231 0 0 0 0 0 0 239 7 20 61 13 29 81 8 59 16 17 28 338 46 33 519 19 51 32 131 20 17 6 3 216 1 3 21 24 50 27 7 4 33 2 20 6 1,292 6 235 66 308 14 14 66 2,017 1 17 0 25 70 294 6 4 6 423 2,440Operation provisionlant: estate of the realm planning †optical maser take aim †4% of acreage commonwealth planningaration †chaff dish antenna & lace work cookingaration †Subsoil & axial rotation 2X lay cookingaration †discus & slog grime groomingaration †Triplane 2X down Preparation †engage Gypsum on 20% o f acreage Land Preparation †List Beds Land Preparation †plaster cast & fertilise (11-52-0) forage work †Roundup & last withdraw ascendence †Roundup batch laterality †Cultivate 2X sum up PREPLANT be cultural: anatomy Bed & glass plant food mulch Beds & Apply Treflan (& Dual on 30% of land area) Transplant Tomatoes jackpot attend †Apply hyaloplasm on 80% of acreage wet †Sprinklers 1X Weed construe †Cultivate 3X eat †150 Lbs N Sidedress Chisel Furrows cover Beds Disease harbour †Bacterial spot on 30% of land area dissipate Ditches water †Furrow 8X Disease reign †modern chevy on 5% of land area shutting Ditches Mite Control †Sulfur on 70% of acreage fertilise †20 Lbs N on 20% of Acreage Weed Control †fall Hoe †Contract occupy Vines bird louse Control †Aphid on 40% of Acreage Disease Control †Fruit desolate on 15% of Acreage bird louse Control †Worms Fruit Ripener †Ethrel on 5% of Acreage pickup arm truck work (2 pickups) ATV drop gibe CULTURAL be Harvest: Open Harvest avenue on 8% of Acreage Harvest In Field Hauling get along HARVEST cost Assessment: Assessments/Fees make sense ASSESSMENT cost Interest on Operating Capital @ 6. 75% meat operating(a) cost/ACRE CASH OVERHEAD: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors Salary (2) Land Rent @ 12% of Gross Returns property Taxes Property Insurance Investment Repairs sum CASH OVERHEAD cost entireness CASH be/ACRE Your Cost 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 10 UC accommodative EXTENSION Table 1 proceed NON-CASH OVERHEAD: Investment stock structure Storage building Fuel storage tanks & Pumps Shop Tools Booster Pumps Sprinkler tube principal(prenominal) get out metro †10″ Semi hand truck & Lowbed Trailer Pipe T railers motortruck-Service †2 net ton Generators & Light Fuel Wagons closed flux System Siphon Tubes fulfil newsboy Equipment quantity NON-CASH OVERHEAD COSTS TOTAL COSTS/ACRE Per producing Acre 25 10 8 5 21 52 28 12 12 13 3 1 2 4 3 755 953 — Annual Cost -Capital Recovery 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2,555 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 11 Table 2. UC COOPERATIVE EXTENSION COSTS and RETURNS PER ACRE to PRODUCE TOMATOES SACRAMENTO VALLEY †2008 TRANSPLANTED campaign Rate: $15. 72/hr. machine labor $10. 88/hr. non-machine labor Interest Rate: 6. 75% Yield per Acre: 35. 0 gross ton Price or Value or Cost/ unit Cost/Acre 70. 00 2,450 2,450 Your Cost Quantity/Acre Unit GROSS RETURNS Processing Tomatoes 35. 00 TOTAL GROSS RETURNS FOR PROCESSING TOMATOES OPERATING COSTS Custom: Laser level 0. 04 Gypsum employment 0. 20 Transplanting 8. 70 Air Appl ication †atomizer 10 gallon/Acre 1. 60 Air Application †patter 28. 0 Fertilizer: Gypsum 0. 60 11-52-0 100. 00 8-24-6 15. 00 Zinc Chelate 6% 2. 00 UN-32 150. 00 tidy sum 17 118. 00 Herbicide: Roundup immoderate 2. 50 Goal 2XL 3. 00 Dual Magnum 0. 45 Treflan HFP 1. 00 Matrix DF 0. 48 Seed: Tomato Seed 10. 01 Transplant: Transplants †ripening 8. 70 Irrigation: water system 42. 00 Pump †Fuel, Lube, & Repairs 1. 00 Fungicide: Kocide ci 0. 60 Dithane DF 0. 60 Sulfur, Dust 98% 28. 00 insect powder: Bravo Weatherstik 0. 60 Warrior T 1. 54 Confirm 12. 00 Contract: Contract labour 5. 00 Growth Regulator: Ethrel 0. 03 Assessment: CDFA-CTVP 35. 00 CTGA 35. 00 CTRI 35. 00 PTAB 35. 00 undertaking (machine) 9. 34 Labor (non-machine) 18. 08 Fuel †muck up 1. 5 Fuel †Diesel 77. 61 Lube Machinery repair Interest on Operating Capital @ 6. 75% TOTAL OPERATING COSTS/ACRE solve RETURNS to a higher place OPERATING COSTS/ACRE ton Acre long ton kilobyte Acre L b short ton Lb Lb dry pint Lb N Lb dry pint FlOz Pint Pint Oz Thou Thou AcIn Acre Lb Lb Lb Pint FlOz FlOz Hour Gal gross ton gross ton ton Ton Hrs Hrs Gal Gal 165. 00 7. 00 19. 00 6. 25 0. 20 132. 00 0. 419 2. 28 0. 913 0. 745 0. 171 8. 59 1. 03 18. 63 4. 84 19. 25 11. 00 28. 00 2. 67 13. 00 3. 62 3. 89 0. 55 7. 85 3. 05 2. 23 9. 99 63. 00 0. 019 0. 17 0. 07 0. 135 15. 72 10. 88 3. 57 3. 54 7 1 165 10 6 79 42 34 2 112 20 21 3 8 5 9 one hundred ten 244 112 13 2 2 15 5 5 27 50 2 1 6 2 5 147 197 7 275 42 159 66 2,017 406 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 12 UC COOPERATIVE EXTENSION Table 2 go along CASH OVERHEAD COSTS: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS/ACRE TOTAL CASH COSTS/ACRE NON-CASH OVERHEAD COSTS (CAPITAL RECOVERY): Shop Building Storage B uilding Fuel ice chests & Pumps Shop Tools Booster Pumps Sprinkler Pipe Main delineate Pipe †10″ Semi hand truck & Lowbed Trailer Pipe Trailers Truck-Service †2 Ton Generators & Light Fuel Wagons resolved shuffle SystemSiphon Tubes Implement Carrier Equipment TOTAL NON-CASH OVERHEAD COSTS/ACRE TOTAL COSTS/ACRE NET RETURNS preceding(prenominal) TOTAL COSTS/ACRE 1 17 0 25 70 294 6 4 6 423 2,440 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2,555 -105 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 13 Table 3. UC COOPERATIVE EXTENSION MONTHLY CASH COST PER ACRE TO PRODUCE TOMATOES SACRAMENTO VALLEY †2008 TRANSPLANTED SEP 07 7 20 61 13 29 81 8 59 16 17 28 62 46 33 519 19 51 14 20 17 6 2 54 2 54 3 21 24 50 27 7 4 33 2 2 0 42 2 12 6 21 14 14 11 87 OCT 07 NOV 07 DEC 07 JAN 08 FEB cut up 08 08 APR MAY 08 08 JUN 08 JUL AUG 08 08 SEP 08 TOTALBeginning SEP 07 end SEP 08 Preplant: Laser Level †4% of Acr eage Land Prep †straw saucer & Roll Land Prep †Subsoil & Roll 2X Land Prep †Disc & Roll Land Prep †Triplane 2X Land Prep †Apply Gypsum on 20% of Acreage Land Prep †List Beds Land Prep †Shape Beds & Fertilize Weed Control †Roundup & Goal Weed Control †Roundup Weed Control †Cultivate 2X TOTAL PREPLANT COSTS Cultural: Condition Bed & Starter Fertilizer Mulch Beds & Apply Herbicide Transplant Tomatoes Weed Control †Apply Matrix on 80% of Acreage irrigate †Sprinklers 1X Weed Control †Cultivate 2X Fertilize †150 Lbs N †Sidedress Chisel Furrows Mulch Beds Disease Control †Bacterial feeling †30% of Acreage Open Ditches Irrigate †Furrow 8X Disease Control †new-made Blight 5% of Acreage Close Ditches Mite Control †Sulfur 70% of Acreage Fertilize †20 Lb N 20% of Acreage Weed Control †Hand Hoe Train Vines dirt ball Control †Aphids 40% of Acrea ge Disease Control †Fruit blow 15% of Acreage Insect Control †Worms †Confirm Fruit Ripener †Ethrel 5% of Acreage pickup arm Truck Use (2 pickups) ATV Use TOTAL CULTURAL COSTS Harvest: Open Harvest way 8% of Acreage Harvest In Field Hauling TOTAL HARVEST COSTS Assessment: Assessments/Fees TOTAL ASSESSMENT COSTS Interest on Operating Capital @ 6. 5% TOTAL OPERATING COSTS/ACRE OVERHEAD: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS TOTAL CASH COSTS/ACRE 210 67 7 20 61 13 29 81 8 59 16 17 28 338 46 33 519 19 51 32 131 20 17 6 3 216 1 3 21 24 50 27 7 4 33 2 20 6 1,292 6 235 66 308 14 14 66 2,017 1 17 0 25 70 294 6 4 6 423 2,440 7 131 10 54 54 1 2 0 2 2 0 2 2 0 2 2 0 2 2 0 48 2 0 2 2 0 35 2 0 686 2 0 211 2 0 57 2 0 200 2 111 31 144 2 0 2 2 111 29 143 1 213 2 70 2 4 2 4 2 112 1 1 0 25 5 2 4 2 37 6 693 7 219 8 65 10 354 11 clv 1 0 5 1 0 5 1 0 5 1 0 5 1 0 5 3 2 0 12 16 1 0 5 1 0 5 1 0 5 1 0 5 1 0 5 3 2 0 12 367 1 0 5 1 0 5 294 0 7 220 0 7 78 0 7 11 0 7 11 0 33 145 0 7 44 0 7 700 0 7 226 0 7 72 0 7 162 301 388 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento ValleyUC Cooperative Extension 14 Table 4. UC COOPERATIVE EXTENSION WHOLE FARM ANNUAL EQUIPMENT, INVESTMENT, AND BUSINESS OVERHEAD COSTS SACRAMENTO VALLEY †2008 TRANSPLANTED ANNUAL EQUIPMENT COSTS †Cash Overhead Insurance Taxes 318 430 331 448 477 645 828 1,118 1,060 1,433 211 285 17 24 58 78 45 60 22 30 132 178 58 79 22 29 245 330 195 263 36 49 209 283 1,265 1,710 99 134 91 123 72 97 72 97 9 12 62 83 62 83 35 47 10 14 10 14 10 14 10 14 9 12 175 236 6 8 6 8 6 8 6 8 97 131 70 94 20 26 6,465 8,737 3,879 5,242 verbal description 110 HP 2WD Tractor one hundred thirty HP 2WD Tractor 155 HP 2WD Tractor 200 HP tree creeper 425 HP nightcrawler 92 HP 2WD Tractor ATV Bed Shaper †3 row raiser â€Alloway 3 haggle agriculturalist †perfecta 3 row agriculturist †Performer 3 course of action agriculturist †3 track raiser †maul 3 run-in Disc †Stubble 18′ Disc †burnish 25′ Ditcher †V Harvester Tomato †Used Harvester -Tomato Lister †3 speech Mulcher †15′ Pickup Truck †1/2 Ton Pickup Truck †3/4 Ton stomach Blade †8′ rice roll †18′ Flat roster †18′ Ringroller †30′ weight armored combat vehicle †three hundred gallon shoot storage tank †ccc Gallon level store †300 Gallon Saddle ice chest †300 Gallon Spray boom †25′ Subsoiler †16′ †9 shank Trailer doll Trailer skirt Trailer doll Trailer chick Triplane †16′ Vine Diverter Vine Trainer TOTAL 60% of New Cost * * Used to reflect a mix of new and used equipment. Yr 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 0 7 07 07 07 07 07 07 07 07 07 07 07 Price 66,445 69,163 99,594 172,650 221,197 44,015 4,017 13,292 10,236 5,100 30,281 11,868 4,980 49,847 44,743 8,631 46,108 331,980 20,176 20,507 17,655 17,655 2,269 14,139 14,139 7,952 2,374 2,374 2,374 2,374 1,781 35,605 1,451 1,451 1,451 1,451 22,253 16,046 4,800 1,444,424 866,654 Yrs spiritedness 10 10 10 10 10 10 10 10 10 10 10 5 10 5 10 12 8 8 5 9 7 7 15 10 10 10 10 10 10 10 5 5 15 15 15 15 10 10 10Salvage Value 19,627 20,430 29,418 50,998 65,338 13,001 710 2,351 1,810 902 5,355 3,866 881 16,237 7,912 1,195 10,411 10,000 6,572 4,098 1,766 1,766 218 2,500 2,500 1,406 420 420 420 420 580 11,598 139 139 139 139 3,935 2,838 480 302,935 181,761 Capital Recovery 6,678 6,952 10,010 17,353 22,233 4,424 443 1,466 1,129 562 3,339 1,974 549 8,293 4,934 855 5,799 48,743 3,357 2,406 2,747 2,747 197 1,559 1,559 877 262 262 262 262 296 5,923 126 126 126 126 2,454 1,769 560 173,739 104,243 hit 7,427 7,731 11,133 19,299 24,726 4,920 484 1,602 1,234 615 3,649 2,111 600 8,868 5,392 940 6,291 51,718 3,589 2,620 2,916 2,916 219 1,704 1,704 958 286 286 286 286 317 6,334 one hundred forty 140 140 140 2,682 1,934 606 188,941 113,364 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 15UC COOPERATIVE EXTENSION Table 4 continued ANNUAL INVESTMENT COSTS —— Cash Overhead —â€Insurance Taxes Repairs 243 18 89 9 31 40 328 132 147 294 59 45 614 118 157 2,325 329 24 121 12 42 54 444 178 199 397 80 61 830 160 212 3,142 1,643 221 439 44 210 487 2,219 700 531 722 145 313 4,152 586 3,860 16,272 exposition INVESTMENT Booster Pumps Closed Mix System Fuel armored combat vehicles & Pumps Fuel Wagons Generators & Light Implement Carrier Main Line Pipe †10″ Pipe Trailers Semi Truck & Lowbed Trailer Shop Building Shop Tools Siphon Tubes Sprinkler Pipe Storage Building Truck-Service †2 Ton TOTAL INVESTMENT Price 59,757 4,412 21,949 2,186 7,620 9,742 80,676 35, 000 36,170 72,168 14,465 11,066 150,980 29,112 38,600 573,903Yrs Life 10 10 20 10 5 15 10 10 15 25 20 15 10 20 5 Salvage Value 5,976 441 2,195 219 762 974 8,068 700 3,617 7,217 1,447 1,107 15,098 2,911 3,860 54,592 Capital Recovery 6,967 514 1,579 255 1,584 844 9,407 4,311 3,133 4,575 1,041 958 17,604 2,095 8,022 62,889 numerate 9,182 778 2,228 320 1,867 1,424 12,398 5,322 4,010 5,988 1,324 1,377 23,201 2,959 12,252 84,629 ANNUAL BUSINESS OVERHEAD Units/ Farm 900 2,900 900 900 2,900 2,900 Price/ Unit 25. 00 0. 48 70. 00 294. 00 0. 50 17. 41 thoroughgoing Cost 22,500 1,392 63,000 264,600 1,450 50,489 Description Crop Insurance Field Sanitation Field Supervisors Salary (2) Land Rent @ 12% of Gross Returns Liability Insurance Office ExpenseUnit Acre Acre Acre Acre Acre Acre 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 16 Table 5. UC COOPERATIVE EXTENSION HOURLY EQUIPMENT COSTS SACRAMENTO VALLEY †2008 TRANSPLANTED —&# 8212;————- COSTS PER HOUR —————————- Cash Overhead ——†Operating ——-InsurFuel & Total Total ance Taxes Repairs Lube Oper. Costs/Hr. 0. 13 0. 18 3. 12 25. 99 29. 11 32. 20 0. 17 0. 22 3. 25 30. 71 33. 96 37. 82 0. 24 0. 32 4. 67 36. 62 41. 29 46. 86 0. 31 0. 42 4. 63 47. 25 51. 88 59. 12 0. 40 0. 54 5. 93 100. 40 106. 33 115. 61 0. 11 0. 14 2. 06 30. 71 32. 77 35. 24 0. 05 0. 07 1. 09 0. 0 1. 09 2. 54 0. 17 0. 24 2. 87 0. 00 2. 87 7. 69 0. 13 0. 18 2. 21 0. 00 2. 21 5. 92 0. 07 0. 09 1. 05 0. 00 1. 05 2. 90 0. 35 0. 47 6. 25 0. 00 6. 25 15. 98 0. 07 0. 09 2. 68 0. 00 2. 68 5. 05 0. 03 0. 05 1. 08 0. 00 1. 08 2. 03 0. 37 0. 50 8. 52 0. 00 8. 52 21. 85 0. 59 0. 79 7. 43 0. 00 7. 43 23. 64 0. 13 0. 18 2. 42 0. 00 2. 42 5. 84 0. 63 0. 85 2. 08 61. 07 63. 15 82. 07 1. 09 1. 47 124. 44 61. 07 185. 51 229. 90 0. 15 0. 21 4. 24 0. 00 4. 24 9. 76 0. 15 0. 20 2. 36 0. 00 2. 36 6. 67 0 . 16 0. 22 1. 27 11. 97 13. 24 19. 81 0. 16 0. 22 1. 27 11. 97 13. 24 19. 81 0. 04 0. 06 0. 31 0. 00 0. 31 1. 30 0. 19 0. 25 1. 63 0. 00 1. 63 6. 76 0. 14 0. 9 1. 63 0. 00 1. 63 5. 52 0. 10 0. 14 0. 91 0. 00 0. 91 3. 79 0. 03 0. 04 0. 64 0. 00 0. 64 1. 47 0. 13 0. 17 0. 64 0. 00 0. 64 4. 14 0. 05 0. 07 0. 64 0. 00 0. 64 2. 00 0. 02 0. 02 0. 64 0. 00 0. 64 1. 07 0. 02 0. 02 0. 49 0. 00 0. 49 1. 12 0. 26 0. 35 8. 32 0. 00 8. 32 17. 83 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 16 0. 21 3. 43 0. 00 3. 43 7. 74 0. 17 0. 23 2. 78 0. 00 2. 78 7. 57 0. 04 0. 05 2. 88 0. 00 2. 88 4. 03 Yr 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07Description 110 HP 2WD Tractor cxxx HP 2WD Tractor 155 HP 2WD Tractor 200 HP flunky 425 HP nightcrawler 92 HP 2WD Tractor ATV Bed Shaper †3 track tiller †Alloway 3 Row Cultiva tor †Perfecta 3 Row Cultivator †Performer 3 Row Cultivator †3 Row Cultivator †sleigh 3 Row Disc †Stubble 18′ Disc †conclude 25′ Ditcher †V Harvester Tomato †Used Harvester -Tomato Lister †9 Row Mulcher †15′ Pickup Truck †1/2 Ton Pickup Truck †3/4 Ton Rear Blade †8′ rice Roller †18′ Flat Roller †18′ Ringroller †30′ Saddle tank car †300 Gallon Saddle storage tank †300 Gallon Saddle tankful †300 Gallon Saddle Tank †300 Gallon Spray pinpoint †25′ Subsoiler †16′ †9 theme Trailer Dolly Trailer Dolly Trailer Dolly Trailer Dolly Triplane †16′ Vine Diverter Vine Trainer Actual Hours Capital Used Recovery 1,443. 2 2. 78 1,200. 0 3. 48 1,199. 3 5. 01 1,599. 4 6. 51 1,599. 8 8. 34 1,199. 2 2. 21 199. 5 1. 33 199. 5 4. 41 199. 8 3. 39 199. 8 1. 69 225. 1 8. 90 533. 0 2. 22 380. 0. 87 399. 2 12. 46 199. 5 14. 84 165. 2 3. 10 199. 4 17. 45 699. 0 41. 84 390. 0 5. 16 365. 4 3. 95 266. 5 6. 18 266. 5 6. 18 132. 2 0. 89 199. 2 4. 70 262. 5 3. 56 199. 5 2. 64 206. 6 0. 76 49. 1 3. 20 126. 0 1. 25 401. 9 0. 39 299. 4 0. 59 399. 5 8. 90 499. 6 0. 15 499. 7 0. 15 499. 3 0. 15 499. 7 0. 15 373. 8 3. 94 241. 9 4. 39 315. 0 1. 07 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 17 Table 6. UC COOPERATIVE EXTENSION RANGING ANALYSIS SACRAMENTO VALLEY †2008 TRANSPLANTED COSTS PER ACRE AT VARYING YIELDS FOR PROCESSING TOMATOES YIELD ( gross tonS/ACRE) 26. 0 29. 0 32. 0 35. 0 38. 0 41. OPERATING COSTS/ACRE: Preplant Cost 338 338 338 338 338 338 Cultural Cost 1292 1,292 1,292 1,292 1,292 1,292 Harvest Cost 228 255 281 308 334 360 Assessment Cost 14 14 14 14 14 14 Interest on Operating Capital TOTAL OPERATING COSTS/ACRE TOTAL OPERATING COSTS/TON CASH OVERHEAD COSTS/ACRE TOTAL CASH COSTS/ACRE TOTAL CASH COSTS/TON NON-CASH OVERHEAD COSTS/ACRE TOTAL COST S/ACRE TOTAL COSTS/TON 65 1937 74 422 2359 91 113 2472 95 65 1,964 68 422 2,386 82 114 2,500 86 65 1,990 62 423 2,413 75 115 2,528 79 66 2,017 58 423 2,440 70 116 2,555 73 66 2,044 54 423 2,466 65 117 2,583 68 66 2,071 51 423 2,493 61 117 2,611 64 44. 0 338 1,292 387 14 67 2,097 48 423 2,520 57 118 2,638 60NET RETURNS PER ACRE higher up OPERATING COSTS FOR PROCESSING TOMATOES outlay YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -507 -369 -230 -92 46 184 323 60. 00 -377 -224 -70 83 236 389 543 65. 00 -247 -79 90 258 426 594 763 70. 00 -117 66 250 433 616 799 983 75. 00 13 211 410 608 806 1,004 1,203 80. 00 143 356 570 783 996 1,209 1,423 85. 00 273 501 730 958 1,186 1,414 1,643 NET RETURNS PER ACRE in a higher place CASH COSTS FOR PROCESSING TOMATOES harm YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -929 -791 -653 -515 -376 -238 -100 60. 00 -799 -646 -493 -340 -186 -33 1 20 65. 0 -669 -501 -333 -165 4 172 340 70. 00 -539 -356 -173 10 194 377 560 75. 00 -409 -211 -13 185 384 582 780 80. 00 -279 -66 147 360 574 787 1,000 85. 00 -149 79 307 535 764 992 1,220 NET RETURNS PER ACRE ABOVE TOTAL COSTS FOR PROCESSING TOMATOES damage YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -1,042 -905 -768 -630 -493 -356 -218 60. 00 -912 -760 -608 -455 -303 -151 2 65. 00 -782 -615 -448 -280 -113 54 222 70. 00 -652 -470 -288 -105 77 259 442 75. 00 -522 -325 -128 70 267 464 662 80. 00 -392 -180 32 245 457 669 882 85. 00 -262 -35 192 420 647 874 1,102 2008 Transplanted Processing Tomato Cost and Returns StudySacramento Valley UC Cooperative Extension 18 Table 7. UC COOPERATIVE EXTENSION COSTS AND RETURNS/ BREAKEVEN ANALYSIS SACRAMENTO VALLEY †2008 TRANSPLANTED COSTS AND RETURNS †PER ACRE BASIS 1. Gross Returns Crop Processing Tomatoes 2,450 2,017 2. Operating Costs 3. unclutter Returns Above Oper. Costs (1- 2) 433 4. Cash Costs 2,440 5. remuneration Returns Above Cash Costs (1-4) 10 6. Total Costs 2,555 7. loot Returns Above Total Costs (1-6) -105 COSTS AND RETURNS †TOTAL ACREAGE 1. Gross Returns Crop Processing Tomatoes 1,543,500 2. Operating Costs 1,270,748 3. Net Returns Above Oper. Costs (1-2) 272,752 4. Cash Costs 1,536,994 5. Net Returns Above Cash Costs (1-4) 6,506 6.Total Costs 1,609,965 7. Net Returns Above Total Costs (1-6) -66,465 BREAKEVEN PRICES PER YIELD UNIT animal foot Yield (Units/Acre) 35. 0 Yield Units Ton ——†Breakeven Price To Cover ——-Operating Cash Total Costs Costs Costs ———— $ per Yield Unit ———â€57. 63 69. 70 73. 01 tramp Processing Tomatoes BREAKEVEN YIELDS PER ACRE Yield Units Ton menial Price ($/Unit) 70. 00 ——†Breakeven Yield To Cover ——-Operating Cash Total Costs Costs Costs ———†Yield Units / Acre ———-28. 8 34. 9 36. 5 CROP Processing Tomatoes 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 19 Table 8.UC COOPERATIVE EXTENSION DETAILS OF operations SACRAMENTO VALLEY †2008 TRANSPLANTED Operation Laser Level †4% Of Acreage Land Prep †Stubble Disc & Roll Land Prep †Subsoil & Roll 2X Land Prep †Disc & Roll Land Prep †Triplane 2X Land Prep †Apply Gypsum on 20% of Acreage Land Prep †List Beds Land Prep †Shape Beds & Fertilize Weed Control †Roundup & Goal Weed Control †Roundup Weed Control †Cultivate 2X Condition Beds & Apply Starter Fertilizer Power Mulch & Apply Herbicides †Treflan (& Dual on 30% of Acreage) Transplant Tomatoes Operation calendar month kinfolk September Tractor/ Power Unit Custom 425 HP Crawler Implement Laser Level Disc †Stubble 18′ Rice Roller †18′ Subsoiler †16′ †9 Shank Dis c †Finish 25′ Ringroller †30′ Triplane †16′ Broadcast Material Material Rate/Acre Unit 0. 04 Acre September 425 HP Crawler 200 HP Crawler September 200 HP Crawler September Gypsum Application October October January January January 200 HP Crawler 155 HP 2WD Tractor 130 HP 2WD Tractor 130 HP 2WD Tractor 110 HP 2WD Tractor 92 HP 2WD Tractor 110 HP 2WD Tractor 130 HP 2WD Tractor CustomGypsum Lister †9 Row Bed Shaper †3 Row Saddle Tank †300 Gallon Saddle Tank †300 Gallon Spray Boom †25′ Saddle Tank †300 Gallon Spray Boom †25′ Cultivator †Alloway 3 Row Cultivator †Perfecta 3 Row Cultivator †Performer 3 Row Mulcher †15′ Saddle Tank †300 Gallon 0. 20 Ton 11-52-0 Zinc Chelate Roundup radical Goal 2 XL Roundup Ultra 100. 00 2. 00 1. 00 3. 00 1. 50 Lb Pint Pint FlOz Pint January March April Weed Control †Apply Matrix on 80% of Acreage Irrigate †Sprinklers 1X Weed Control â € Cultivate 3X April April April April May May April May April April July April May June July June 130 HP 2WD Tractor Fertilize †150 Lbs N Sidedress Chisel Furrows Mulch Beds Disease Control †Bacterial Speck †on 30% of Acreage Open Ditches Irrigate †Furrow 8X 10 HP 2WD Tractor 110 HP 2WD Tractor 110 HP 2WD Tractor 130 HP 2WD Tractor 200 HP Crawler 155 HP 2WD Tractor 130 HP 2WD Tractor 200 HP Crawler 200 HP Crawler Saddle Tank †300 Gallon Cultivator †Sled 3 Row Labor Cultivator †Sled 3 Row Cultivator †Sled 3 Row Cultivator †3 Row Cultivator †Sled 3 Row Saddle Tank †300 Gallon Cultivator †3 Row Cultivator †Sled 3 Row Saddle Tank †300 Gallon Ditcher †V Ditcher †V Labor Labor Labor Labor 8-24-6 Treflan HFP Dual Magnum Tomato Seed Transplants †Growing Transplanting Matrix DF piddle 15. 00 1. 00 0. 45 10. 44 8. 70 8. 70 0. 48 2. 00 Lb Pint Pint Thou Thou Thou Oz AcIn UN-32 150. 00 Lbs N Kocide 101 Dith ane DF 0. 60 0. 60 Lb Lb Disease Control †Late Blight on 5% of Acreage Close DitchesAir Application Spray 200 HP Crawler 200 HP Crawler Air Application Dust 130 HP 2WD Tractor Contract Labor 110 HP 2WD Tractor Air Application Spray Rear Blade †8′ Rear Blade †8′ Cultivator †Sled 3 Row Saddle Tank †300 Gallon Vine Trainer Water Water Water Water Bravo Weatherstik 10. 00 10. 00 10. 00 10. 00 0. 15 AcIn AcIn AcIn AcIn Pint July July Mite Control †Sulfur on 70% of Acreage July Fertilize †20 Lbs N on 20% of Acreage July Weed Control †Hand Hoe Train Vines Insect Control †Aphids on 40% of Acreage Disease Control †Fruit hogwash on 15% of Acreage Insect Control †Worms Fruit Ripener †Ethrel on 5% of Acreage Open Harvest Lane on 8% of Acreage July July July Sulfur, Dust 98% CAN 17 Labor Warrior T Bravo Weatherstik Confirm 28. 00 118. 00 5. 00 1. 54 0. 45 12. 00 0. 03\r\n'