MACHINERY COST ESTIMATES

by
William F. Lazarus
June 2013
The tables in this publication contain estimates of farm machinery operation costs calculated via an
economic engineering approach. The data are intended to show a representative farming industry cost for
specified machines and operations.
Machine costs are separated into time-related and use-related categories. Use-related costs are incurred
only when a machine is used. They include fuel, lubrication, use-related repairs and labor. Time-related
costs, also often referred to as overhead costs, accrue to the owner whether or not a machine is used.
Overhead includes time-related economic costs: interest, insurance, personal property taxes, and housing.
There are no personal property taxes in Minnesota. Depreciation is both a use- and a time-related cost.
Depreciation will be related to use to the extent that increased annual usage shortens years of life and/or
reduces salvage value. While not entirely use-related, depreciation is included along with operating
expenses and labor costs in the columns labeled "use-related cost/acre".
OVERHEAD COSTS: Time-related costs are prorated over a 12 year economic life except where
otherwise indicated. Trade-in values are estimated based on American Society of Agricultural Engineers
formulas. Income tax implications are ignored. A housing charge of 67 cents per square foot of shelter
space needed per year is made.
A four percent “real” (inflation-adjusted) interest rate is used in the cost estimates. This real rate is
calculated by taking a nominal rate charged by lenders, minus a measure of the inflation rate per year
expected over the years of ownership. Insurance is charged at 0.85 percent of the undepreciated value.
The interest and insurance cost formulas have one year's depreciation added to the numerator in effect
bases the costs on the value at the beginning of each year owned. This gives a slightly more accurate
calculation of the actual costs over the years owned. Salvage value are also adjusted for inflation so that
depreciation is also on an inflation-adjusted basis. In states where farm machinery is taxed as personal
property, property tax could be calculated in a similar manner, depending on how taxes are assessed.
Formulas used to compute machinery overhead costs:
purchase cost + salvage value + depreciation ($/year)
Interest, $/year =--------------------------------------------------------------------x “real” interest rate
2
purchase cost + salvage value + depreciation ($/year)
Insurance, $/year =---------------------------------------------------------------------x insurance rate
2
Housing, $/year = price per sq. foot x sq. feet shelter space required
Taxes per year = 0 (no taxes on personal property in Minnesota)

A related spreadsheet, MACHDATA.XLS, is available at:
http://z.umn.edu/machdata.

and employment without regard to race. religion. Labor is charged at hourly rates that include 30 percent benefits. and overall replacement programs should be considered when making adjustments. creed. Economic depreciation is included in use-related costs.044 gallons of diesel fuel per PTO horsepower-hour on average for each implement type.USE-RELATED COSTS: Fuel cost is calculated by multiplying the fuel consumption by the price of fuel. facilities. combines. Differences in buying power.60 per gallon. including the University of Minnesota Extension Service. but also because they are averaged over the use period and are expressed in today's dollars. control of them is important. tractors.00 per hour for unskilled labor and $20. average annual use.00 per hour for skilled labor. trucks. The price of farm diesel fuel is projected at $3. The labor adjustment ranges from 2 percent additional time for tillage to 33 percent for spraying. national origin. Labor per acre for an operation such as plowing or disking is calculated by using the work rate on the implement. Repair and maintenance calculations are based on American Society of Agricultural Engineers formulas. is committed to the policy that all persons shall have equal access to its programs. veteran status. or sexual orientation. etc. calculated using the straight-line formula: Depreciation. No one should do custom work unless the charge will cover operating costs and use-related depreciation plus a return for one's risk and time. These estimates will differ from records because they are estimates. A small amount of extra labor is added over and above machine time to allow for downtime for tasks such as making adjustments and filling sprayers and planters. The market is usually somewhere in between the Use-related costs and total costs. disability. marital status. $/year = purchase cost . all allocated per acre or hour overhead costs should also be covered by anyone offering to do custom work. Ideally. sex. It may be useful to record actual expenses for at least a few of your implements and compare your costs to these estimates. The amount of annual use of a machine is an estimate of the number of hours a commercial farmer would use that particular machine in one year. The charge rates are $15. The total cost is then divided by accumulated hours to arrive at an average per hour cost estimate. Custom charges are often based upon them. THE BOTTOM LINE: Machinery costs are substantial. Less labor per acre is used in a disking operation that covers more acres per hour than in a plowing operation. Lubrication cost is assumed to be 10 percent of fuel cost. ACCESS TO EDUCATIONAL PROGRAMS AND MATERIALS: The University. The market for custom work usually does not cover all costs.salvage value -----------------------------------years you will use machine These estimates will not represent any given individual's cost. with fuel consumption assumed to be 0. The formulas for repair and maintenance costs estimate total accumulated repair costs based on accumulated hours of lifetime use. use diesel fuel. repair programs. If these estimates are compared to recorded costs that include repairs or depreciation based on historical costs. The skilled labor rate is generally used with the planting and harvesting equipment and sprayers. public assistance status.. age. Fuel consumption per acre is averaged across sizes within a given implement type. color. 2 . one adjustment that would be required for comparability would be to index the historical cost to current prices. All power units.

43 $36. labor.00 $17.48 $16.70 Stalk Shredder $10.12 $35.90 $11. repairs and maintenance.28 Manure spreader.70 $11.92 Large Rectangular Baler $10.28 $38. Front Disk $11.18 V-Ripper $11. slurry w/15 ft.13 Mower-Conditioner $10.34 Chisel Plow Row Crop Planter Rd Baler/Wrap $2. and housing).81 $26.37 Moldboard Plow $18.00 No-Till Drill $18.37 Min-Til Planter $11. Averaged Over All Sizes by Implement Type Use-Related Total Cost/Acre1 Cost/Acre Use-Related Total Cost/Acre1 Cost/Acre $8.39 $27.04 $24.96 $11.31 Chisel Plow. Pulltype (Pickup Head) $21.42 $33. 3 .27 $9.70 Swather-Cond.50 $68.69 $20.79 $13.80 Forage Harvester.12 Prairie Grass Drill Row Cultivator $5.56 Combine Belt Pickup Hd $28.02 $8.38 $13.94 $13.25 $12.82 $13.Summary of Per Acre Use-Related Costs and Total Cost for Implements with Associated Power Units.06 Hay Baler PTO Twine $12.63 Comb Disk & V-Ripper $8.05 Tandem Disk $8.08 Grain Swather. PullType $2. insurance.36 $14.99 $7.62 $21.74 $18.95 Offset Disk $10.39 $51. SelfProp Field Cultivator $4. SelfProp Boom Sprayer.30 Combine Grain Head $22.32 $6.85 $6.44 Rotary Mow/Conditioner Hay Rake $5. SelfPropelled (Corn Head) $38. SelfPropelled (Pickup Head) $5.29 $47.30 $12.41 Hay Swather-Cond $8.89 Combine Soybean Hd $30.45 Rotary Hoe Boom Sprayer.61 $14.27 Presswheel Drill $10.58 Combine Corn Hd $30.12 Forage Harvester. lubricants.37 $13.69 $18.04 Manure spreader. solid $33.94 $60.26 $33. injection bar $54.97 $24.66 1 Use-related cost/acre includes fuel.13 $6.62 Forage Harvester. SelfProp $11. The difference between use-related cost and total cost is that total cost also includes overhead costs (interest.11 $7.56 $25.90 Grain Cart $17.73 $3. and power and implement depreciation (depreciation is both time-related and use-related).78 $22.59 $14.70 $13.24 $10.20 $2.25 $9. Pulltype (Corn Head) Air Seeder Drill w/Cart $13.60 Rd Baler/Wrap Corn Stover $11.32 $21.50 Forage Harvester.

044 gallons of diesel fuel per hour per PTO HP.10 210.258 105 HP MFWD 160 HP MFWD 191.126 210.37 15.67 2.83 6.280 243.06 5.23 400 400 62.52 8.47 332.000 500 44.009 47.682 57.01 12.70 4.18 75 HP 200 HP MFWD 8.40 264.063 60.427 152.84 120.411 1.41 $1.80 17.00 45.000 500 34.60 17.37 93.000 130 HP MFWD 146.467 5.66 4.785 22.97 12.96 50.000 $18.10 27.20 4.000 300 350 HP Tracked Tractor 340 HP Combine 358. PTO HP for the larger tractors runs about 87% of engine HP.126 40.31 225 HP MFWD 425 HP 4WD 8.17 40.293 9. Overhead pe hour will vary with annual use.07 18.000 310 HP 4WD 274.000 400 74.000 308.37 11. Fuel use is estimated at 0.874 $4. insurance.54 9.84 31.000 300 29.72 63.493 23.93 16. Combines. 3 Overhead costs include interest.61 60.45 $6. which is shown separately because it varies to some extent with use.000 21.67 38.09 15. Farm machinery is exempt from sales tax in Minnesota so no sales tax is included.000 266.466 37. 4 .03 60.05 182.10 15.76 Tractors.15 23.59 13.53 23.720 6.94 40.308 400 54.138 300 300 66.39 962 $680 5.75 7.14 9.874 13.70 15.56 5.42 69.988 9.25 7.000 400 400 10.36 3. Engine HP is shown for the larger tractors.16 8.87 $0.044 25.64 1.19 4.62 3.75 63.30 2.87 23.60 3. and is shown in parentheses.74 23.124 77.24 60.07 3. 2 Net cost of a new unit assumes no trade-in.31 32.665 35.35 10.000 29.000 360.26 41.158 117.97 0.85 59.563 18.72 9. and Self-Propelled Forage Harvesters (Without Heads) 60 HP 2.24 48.000 400 54.41 3.482 260 HP MFWD 360 HP 4WD 313.Tractor.38 47.94 73.81 30.22 21.77 39.73 5. and housing but not depreciation.30 16.70 273.92 51.44 400 450 27.149 131.25 8.70 207.321 6.924 14.98 67.72 51.45 $2.Overhead3 -- of a New 2 Power Unit 40 HP 26.64 39.38 78.86 7.06 39.40 275 HP Combine 206.000 440 HP Combine 315 HP SP Forage Harvester Base Unit 625 HP SP Forage Harvester Base Unit 1 HP shown for the smaller tractors is PTO horsepower.000 120.30 17.85 111.46 400 59.825 45.01 4.14 72.881 38.90 450 22. combine or Forage Harvester HP 1 Net Cost of Use Hours Annual Hour Cost Per Cost/Hr & Repair Hour Cost Per Fuel & Oil Maintenance Depreciation Year Cost Per Hour Cost Per Of Use Per Year Total Cost Of Use Per Hour Total Cost Gallons Use/Hr Diesel -.88 6.30 40.27 143.96 52.963 9.80 2.04 5.000 300 59.31 35.729 10.33 11.13 1.837 12.19 $11.65 4.

17 $1.07 $ $1.30 7.67 $ 10.33 $ $1.74 $0.02 $ 11.20 5.27 $ 8.48 1.88 11.34 $1.14 7. 17 Ft 360 HP 4WD $43.09 $ 9.745 $3.08 $6.98 1.29 $5.59 $ $ $ $ 9. 15 Ft 75 HP $60.3 Ft 310 HP 4WD $26.051 $4.51 $3.000 5.83 $ $2.000 28. 10 Ft 260 HP MFWD $17.000 18.32 $0.99 $1.27 $0.69 $3.99 $1.48 $0.64 $ 10. 9 Ft 160 HP MFWD $23.94 $3.38 $ $1.66 $1.30 19.72 $0.80 21.97 $2.90 4.06 Acres/hr Tandem Disk 30 Ft Fold 105 HP MFWD $13.74 $1.500 12.500 12.04 18.85 $2.60 $ Row Crop Planter 6 Row-30.91 $1.14 $0.63 17.71 $ 6.70 $1. 60 Ft 5 ..35 $7.02 7.08 $ 13.86 $0.34 $1.26 $0.92 $2.67 $0.52 $2.60 $1.29 0.59 $1.47 $0.60 $2.72 - V-Ripper 25 " O.37 60 HP $37.C.10 of a New Chisel Plow 37 Ft 425 HP 4WD $22.66 $ 13.34 $2.30 737 $4.75 $0.69 iation Moldboard Plow 8 Bottom-18.55 $4.500 0 Row Crop Planter 16 Row-30.34 0.80 $1.500 10.90 $ 11.13 1.59 490 $1.500 13.27 0.27 1.66 $0.40 1.34 0.18 $2.74 --Estimated-- 130 HP MFWD $36.22 1.74 $1.36 $1.88 5.222 $2.000 43..043 680 $2.89 $ 14.41 $3.40 0.25 $ 11.23 $1.04 1.307 $1.80 $ 14.22 $5.69 Overhead Moldboard Plow 6 Bottom-18.500 13.327 $2.67 $2.500 17.29 8.74 0.58 $1.04 0.40 0.46 $ 4.500 12.94 $0.40 0.07 0.5 Ft 360 HP 4WD Implement 0 Comb Disk & V-Ripper 17.78 $2.22 $1.16 $ 10.49 $1.71 $ 12.20 $1.298 $1.53 $1.10 $0.33 $0.3 Ft Fold 130 HP MFWD $38.58 $0.113 $4.34 $3.64 0.Cost Labor Deprec- --Implement Cost/Acre-- Cost Total Cost Use-related Fuel Diesel 8.71 $1.55 $2.56 618 $4.44 1.75 $0.56 $1.C.75 $ 5.70 1.94 $3.46 $ Repairs Field Cultivator 18 Ft 130 HP MFWD $68.38 $ 12.21 963 $5. Front Dsk 21.00 653 $1.62 $0.26 $ 17.45 $ 12.47 $0.32 1.27 $1.98 $1.24 $1. 22.04 11.15 $ $1.96 $2.08 13.16 $3.73 $3.18 1.584 $4.500 16.34 1.71 $2.24 $1.23 $ 6.500 32.17 $2.C.98 $1.16 22.500 11.69 $1.92 $2. 30 Ft 200 HP MFWD $164.59 3...91 902 11.92 $0.80 Per Acre Field Cultivator 23 Ft 260 HP MFWD $75.92 $1.87 9.10 Per Acre4 Chisel Plow.40 1.500 14.39 $ $ $ $ $ $ $ $ $ $ 4.500 20.74 $2.24 $ 14.18 1.91 $0.27 $2.74 Work-Performed Chisel Plow 15 Ft 200 HP MFWD $50.03 1.000 6.000 $22.75 8.17 668 $1.82 1.51 1.390 $1.46 $0.68 Fuel Field Cultivator 60 Ft 160 HP MFWD $51.25 $0.64 0.94 $2.677 $2.45 $4.14 $5. 12 Ft 105 HP MFWD $32.09 $ Acres/yr Tandem Disk 21 Ft Rigid 360 HP 4WD $18.28 15.94 $0.659 $1.91 $ $1.66 $ 21.97 2.5 Ft $68. 20 Ft 105 HP MFWD $92.07 $ 11.75 $0.13 Per Acre5 0.88 $0.14 $6.000 4.34 $1.24 $0.62 $ Other Field Cultivator 47 Ft 310 HP 4WD $36.60 $1.33 $2.5 Ft 425 HP 4WD Tillage Comb Disk & V-Ripper 22.26 $3.33 8.42 $3.00 $1.55 $2.66 $1.83 $ V-Ripper 30 " O.64 Gal/Acre -Power Cost/Acre2- $20.12 $ $1.38 $0.26 11.55 $2.000 9.58 Implement1 Offset Disk 12 Ft 160 HP MFWD $21.35 $4.45 $0.14 $ 11.40 0.10 Tractor 3 Chisel Plow.10 $1.81 $6.65 $0.50 1.82 $1.24 $3.10 $2.960 $0 Row Crop Planter 8 Row-30. Front Dsk 16.45 556 $4.500 9.35 $6. 40 Ft 310 HP 4WD Planting Row Crop Planter 24 Row-30.54 $0.391 $6.60 $2.83 Net Cost Chisel Plow 23 Ft 310 HP 4WD $79.14 11.500 9.73 $1.10 $1.80 $0.73 $ 6.63 $1.46 $1.35 $1.34 0.76 $ $1.60 $1.20 $ $1.65 $0.00 1.18 $0.000 Row Crop Planter 12 Row-30.00 $0 V-Ripper 30 " O.67 1.64 0.35 $5.67 (HP) V-Ripper 25 " O.000 5.159 $1.500 33.92 $1.56 1.03 $0.04 501 $5.11 $0. 18 Ft 260 HP MFWD $22.06 10.42 $ 9.84 8.C.39 10.31 $1.33 980 $1.12 23.85 9.10 Size Chisel Plow 57 Ft 200 HP MFWD $36.32 1.

32 2.17 $3.37 $2.27 11.08 0.71 $ 10.09 $2.11 $2.91 $1.04 None 11.61 $1.52 Use-related Net Cost 509 $2.09 $1.97 $ 19.49 $3.40 $4.33 $ 12.54 $ 12.21 $32.84 --Implement Cost/Acre-- 75 HP 12.000 $3.59 $ $22.97 0.65 $2.07 Rotary Mow/Cond 12 Ft $1.92 0 Boom Sprayer.29 $1.29 40 HP 291 $0.54 $2.82 $ 12.27 18.500 16.27 $5.14 $1.79 0.39 $46. 20 Ft 160 HP MFWD $105.500 8.09 $ $1.40 543 $0.15 11.18 $0.60 $2.96 8.42 $2.36 1.74 0.90 $2.25 $ $1.37 $0.11 3.42 $2.70 $0.95 4.49 $1.86 $1.500 6.500 44.70 $1.62 5.37 $1.000 $0 130 HP MFWD 0 Stalk Shredder 20 Ft Harvest 4.08 $3.018 $2.56 $1.01 $2. 2-16') 30 Ft 11.000 $1.27 Labor Min-Til Planter 8 Row-30.545 $0.11 $2.57 $0.92 $0.92 $5.82 13.49 $4.61 0.500 $2.77 $ 24.500 $1.59 $ $2.000 12.22 $3.81 $ 9.500 46.62 Per Acre5 0.000 $2.12 $1.46 Overhead Presswheel Drill 20 Ft 130 HP MFWD $50.50 $0.75 None $5. 30 Ft 200 HP MFWD $20. Self-Prop 80 Ft 130 HP MFWD 776 Crop Maintenance Boom Sprayer 90 Ft 7.05 $1.45 2.83 8.72 $0.59 $1. Self-Prop 25 Ft $1.500 $142.77 $ 3.61 Cost Acres/yr $2.90 Cost of a New Acres/hr 594 $1.02 $1.000 $0.98 Fuel Prairie Grass Drill 10 Ft 105 HP MFWD Implement Prairie Grass Drill (Twinned) .73 5.99 $2.000 10.01 $0.39 $ $ $ $ 2.21 $ $0.06 10.18 $ $27.04 $1.54 $2.095 $0.93 $2.54 $1. 30 Ft 105 HP MFWD $242.27 $0.97 509 $2.37 $1.45 $7.42 3 Presswheel Drill 16 Ft 130 HP MFWD $40.36 $1.40 349 $5.69 $ $ $ $ 10.99 0.$2.79 636 $2.60 $3. Self-Prop 16 Ft $ $1.13 Mower-Conditioner 9 Ft 2.70 40 HP $ Hay Rake (Wheel.50 $0.48 $ 13.60 0.92 6.44 621 $11.76 $1.48 $2.28 $ $26.81 $ 40 HP $1.27 0.73 2.09 $0.48 795 $2.96 $7.91 $ 12.49 $1.42 $2.07 0.27 $7.80 $0.33 $0.500 6.21 $31.15 $0.69 $0 Rotary Hoe 21 Ft None $43.38 0.93 $ -Power Cost/Acre2- Min-Til Planter 12 Row-30.31 $0.76 $3.33 $0.61 1.32 60 HP 0.90 $ Repairs Presswheel Drill 30 Ft 260 HP MFWD $55.09 $3.20 5.36 12.69 Swather-Cond.50 $ $ $ 7.40 $7.86 $2.74 $3.70 $1.54 $3.17 6.24 24.79 $2.31 $1.40 $2.18 26.82 1.36 13.86 10.53 0.70 iation Presswheel Drill 25 Ft 160 HP MFWD $189.03 $1.73 $0.596 $0.62 $1.23 $3.47 Total Size Tractor Implement1 6.18 0.30 $ Other No-Till Drill 15 Ft 60 HP $76.000 25.76 $1.94 $ 20.46 75 HP $0.11 $3.85 $ 18.54 $1.96 0.09 Grain Swather.66 $0.500 22.40 $1.29 0. 40 Ft 105 HP MFWD $24.90 $ $2.15 541 $1.77 0.97 $ Cost Min-Til Planter 6 Row-30.57 2.49 $ 15.000 8.61 0.765 $3.47 Deprec- (HP) $32.99 $3.000 15.53 0.63 $ Rotary Hay Mower 6 Ft 698 $0.16 9.60 $1.74 $2.53 Gal/Acre Fuel --Estimated-- $1.83 11.78 $ 10.29 $ 13.000 0.83 40 HP Hay Baler PTO Twine 12 Ft 6 .80 7.206 $2.29 Hay Rake (Hyd) 9 Ft $0.02 $ 13.62 $1. 21 Ft $33.01 $1.11 $1.05 $127.27 $8.06 14.62 7.73 1.57 489 $ 6.824 $0.57 $ 18.53 0.74 0.13 $ Row Cultivator 12 Row-30.35 $5.12 - 160 HP MFWD $13.80 $ $6.305 $2.85 $4.31 $1.81 $ 10.99 $ $0.48 11.500 $2.73 $3.66 $3.000 $39.50 $ $2.32 $1.273 $2.54 Per Acre4 Min-Til Planter 16 Row-30.06 $ $1.61 $1.61 0.19 $2.37 970 $ 873 13.78 $1.14 2.93 $ $1.12 2.500 5.50 $ 15.42 $3.500 10.36 258 $1.04 40 HP $1. 15 Ft 105 HP MFWD $85.06 509 $1.55 13.90 $1.60 12.70 6.53 0.11 $2.12 0.18 0.27 $0.13 Per Acre Air Seeder Drill w/Cart 52 Ft 130 HP MFWD $35.61 Diesel Work-Performed $2.21 $0.32 Hay Swather-Cond 14 Ft 16.500 8.58 2.27 $0.05 $4.12 14.27 $0.

53 $2. 0.18 $3.71 $2.40 $ $51.30 $12.50 $2.43 $1.42 Combine Grain Head 20 Ft Pickup Head for SP Harvstr Base (2X Windrows) .73 $2.62 28.42 25.28 54.88 1.49 0. slurry w/15 ft.56 51.500 2.21 $1.88 $ $30.00 200 Other Rd Baler/Wrap Corn Stover 5x6 .62 Repairs 75 HP $56.34 $ $33.44 30. 15 Ft Forage Harvester (Pickup Head) 12 Ft 275 HP Combine 275 HP Combine 625 HP SP Forage Harvester Base Unit 315 HP SP Forage Harvester Base Unit 625 HP SP Forage Harvester Base Unit 625 HP SP Forage Harvester Base Unit 105 HP MFWD Forage Harvester (Corn Head) 2 Row.358 1.629 815 1.66 $ $68.500 $97.37 Cost $3.73 $2.32 21.88 $5.77 13.69 $ $35.44 $0.59 $0.500 $22.018 1.04 $ $22.200 Implement Large Rectangular Baler 4x3 .14 $1.13 $2.80 $ $0.$0.49 $21.500 2.46 12.59 $5.31 1. solid 275 Bu.38 $0.46 $1.43 $7.12 $2.18 $ $ $ 9.53 $ $31.91 Combine Grain Head 30 Ft 275 HP Combine $45.000 $27.000 10.98 Use-related $5.21 $5.42 5.77 2.83 $ $4.49 1.90 $ $29.68 $1.27 $1.19 $0. 20 Ft 340 HP Combine $50.21 $10.70 $ $43.25 Per Acre5 0.500 Combine Corn Hd 12 Row-30.81 1.09 7.00 $2.35 Gal/Acre Fuel $0.5 Hr/A 130 HP MFWD Grain Cart 30 Ft 105 HP MFWD Manure spreader.85 1.45 $2.32 $7.58 1.96 $ $43.40 $22.27 $4.92 $1.50 33.69 1.19 $29.50 $0.38 $1.45 2.40 3.15 Per Acre Rd Baler/Wrap 5x6 . injection bar 6000 Gal. 0.38 $2.00 Fuel Large Rectangular Baler 3x3 .08 $1.00 60.59 Deprec- --Estimated-- $1.15 4.38 1.79 $18.36 $2.88 1.85 $1.59 $2.46 $0.375 $11.358 1.64 $1.10 $5.32 26.29 Total $1.44 17.43 $7.96 Labor of a New Acres/yr $1.90 $ $29.64 Combine Corn Hd 8 Row-30.500 6.21 $12.27 $20.59 $0.364 $1.20 $1.5 Hr/A 7 .95 $2.08 34. 24 Ft Pickup Head for SP Harvstr Base 12 Ft Corn Head for SP Harvstr Base 8 Row.09 3.93 $ $36. 20 Ft 130 HP MFWD $121.39 $18.94 $1.04 $0.95 1.14 $13.01 $1.01 $1.88 1.485 1.53 $13.500 6.50 $2.85 $6.70 $14.58 2.79 2.56 26.35 0.59 $15.55 $0.04 $2.79 3 9.87 $0. 20 Ft Corn Head for SP Harvstr Base 6 Row.49 1. 15 Ft 275 HP Combine $23.82 $ Cost Net Cost $1.19 $ Diesel $1.36 $6.71 $7.364 $2.000 $27.71 $16. 5 Ft 105 HP MFWD $28.73 19.069 2.95 $4.909 $1.18 $3.85 $12.11 $ $21.79 5.81 $1.00 iation (HP) $37.27 $4.91 41.79 $26.036 $7.79 8.99 $4.07 6.52 $1.44 $ -Power Cost/Acre2- Size Tractor 2.31 $0.18 713 $5.500 $34.88 $7.71 $9.87 200 $9.65 $0.27 $2.32 $2.95 1.500 11.00 $1.35 10.500 11.08 $14.20 $19. 20 Ft 105 HP MFWD $99.018 662 276 $7.85 2.48 Cost $1.27 $ $ 33.54 $1. 30 Ft 275 HP Combine $55.88 $7.02 $0.42 $3.06 24.31 2.54 $ 11. 20 Ft 130 HP MFWD Combine Belt Pickup Hd 23 Ft 225 HP MFWD $16.61 Overhead Implement1 9.500 6.90 $19.45 $3.06 $3.94 10.36 $4.10 $25. 20 Ft Manure spreader.44 1.73 $5.99 $2.909 Combine Corn Hd 6 Row-30.500 $33.19 $1.95 Combine Soybean Hd 25 Ft 275 HP Combine $88.15 $2.67 $1.000 $71.02 29.14 $1.91 --Implement Cost/Acre-- Work-Performed $1.00 9.02 $0.33 $8.43 $7.95 36.45 $ $38.49 0.500 $19.07 $ $40.49 Per Acre4 Acres/hr 2.86 1.01 $2.000 2.036 1.000 $19.71 $5.81 $ 25.63 8.18 6...358 1.46 Combine Soybean Hd 18 Ft 275 HP Combine $59.000 5.83 11.16 $7.32 $10.

3 Overhead per acre will vary with annual use. Farm machinery is exempt from sales tax in Minnesota so no sales tax is included. Combines.1 Net cost of a new unit assumes no trade-in. and overhead costs including depreciation. lubricants. Use-related cost/acre includes everything in total cost/acre EXCEPT that non-depreciation overhead costs (interest. 8 . 2 Power cost per acre for the power unit assigned to each implement multiplied times that implement’s acres/hour equals that power unit’s total cost per hour shown in the “Tractors. 5 Use-related cost/acre is included in the total cost/acre amount. power and equipment repairs and maintenance. labor. Includes fuel. In other words. and Self-Propelled Forage Harvesters (Without Heads)” table above. Fuel is included in power cost. insurance. Depreciation is included in use-related cost under the assumption that extra use reduces trade-in value which increases annual depreciation. and housing) are omitted. depreciation is considered here to be at least partially use-related even though it is commonly thought of as being mainly time-related. 4 Total cost/acre is total cost per hour divided by acres per hour.

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