{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Introduction","Summary","Seed, Fertilizer & Chemical","Operating Costs","Fixed Cost Input","Saskatoon Berry Production Info","Assumptions"],"not_rendered":{"charts":0,"images":4,"macros":1,"external_links":0,"defined_names":47,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Introduction","index":0,"n_rows":45,"n_cols":2,"rows_kept":45,"cut":false,"hidden":false,"merged":[[52,1,54,8],[4,0,4,8],[5,0,5,8],[44,1,46,8],[10,1,18,8],[19,1,21,8]]}
[null," "]
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[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
[]
["Guidelines For Estimating"]
["Saskatoon Berry Production Costs"]
[]
[]
[]
[]
[null,"The following budget estimates the cost of producing Saskatoon Berries in Manitoba.  General Manitoba Agriculture recommendations are assumed in using fertilizers and chemical inputs. These figures provide an economic evaluation of the crops and estimated yields required to cover all costs.  Costs include labour, investment and depreciation, but do not include management costs, nor do they necessarily represent the average cost of production in Manitoba."]
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[null,"These budgets may be adjusted by putting in your own figures.  As a producer you are encouraged to calculate your own costs of production for various crops. On each farm, costs and yields differ due to soil type, climate and agronomic practices. "]
[]
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["                                                                                            is also available to help"]
[null,"determine machinery costs."]
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[null,"This tool is available as an Excel worksheet at:"]
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[null,"Note: This budget is only a guide and is not intended as an in depth study of the cost of production of this industry. Interpretation and use of this information is the responsibility of the user.  If you need help with a budget, contact a Farm Management Specialist."]

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[null," "]
[null,{"$f":"\"Saskatoon Berry - Cost of Production Summary     \"","v":"Saskatoon Berry - Cost of Production Summary     "}]
[null,{"$f":"\"Based on  \"&'Fixed Cost Input'!C6&\" acres\"","v":"Based on  20 acres"}]
[null,null,null,"Establishment1","Picking Years"]
[null,null,null,"Cost $/acre","Cost /acre","Cost/lb","Your Cost"]
[null,"Operating Costs"]
["A","Establishment cost (amortized)1",null,{"$f":"\"-\"","v":"-"},{"$f":"'Fixed Cost Input'!C26","v":813.94830752288544},{"$f":"\"-\"","v":"-"}]
[null,"Seed & Treatment",null,{"$f":"'Seed, Fertilizer & Chemical'!D6","v":2116},{"$f":"\"-\"","v":"-"},{"$f":"ROUND(E7/$E$35,4)","v":0.3876}]
[null,"Fertilizer",null,{"$f":"'Seed, Fertilizer & Chemical'!J23","v":134.56395672532682},{"$f":"'Seed, Fertilizer & Chemical'!J24","v":89.431811320628782},{"$f":"ROUND(E9/$E$35,4)","v":4.2599999999999999E-2}]
[null,"Pesticide",null,{"$f":"'Seed, Fertilizer & Chemical'!E30","v":44},{"$f":"'Seed, Fertilizer & Chemical'!E31","v":35},1.67E-2]
[null,"Fuel",null,{"$f":"'Operating Costs'!G19","v":86.63},{"$f":"'Operating Costs'!G24","v":43.44},2.07E-2]
[null,"Irrigation",null,{"$f":"'Operating Costs'!D32","v":10.64},{"$f":"'Operating Costs'!E32","v":5.32},2.5000000000000001E-3]
[null,"Machinery Operating & Lease",null,{"$f":"'Operating Costs'!$D$6+'Fixed Cost Input'!$D$71","v":25},{"$f":"'Operating Costs'!$D$6+'Fixed Cost Input'!$D$71","v":25},1.1900000000000001E-2]
[null,"Labour - hired",null,{"$f":"'Operating Costs'!I44","v":903},{"$f":"'Operating Costs'!I56","v":832.12121212121224},0.3962]
[null,"Crop Insurance (Establishment only)",null,{"$f":"'Operating Costs'!$C$84","v":116.60000000000001},{"$f":"\"-\"","v":"-"},{"$f":"\"-\"","v":"-"}]
[null,"Hail Insurance",null,{"$f":"'Operating Costs'!$C$85","v":0},{"$f":"'Operating Costs'!$C$85","v":0},{"$f":"ROUND(E16/$E$35,4)","v":0}]
[null,"Land Taxes",null,{"$f":"'Operating Costs'!$D$4","v":20},{"$f":"'Operating Costs'!$D$4","v":20},9.4999999999999998E-3]
[null,"Miscellaneous Cost",null,{"$f":"'Operating Costs'!D68","v":308},{"$f":"'Operating Costs'!E68","v":110},5.2400000000000002E-2]
[null,"Rental and Custom Charges",null,{"$f":"'Operating Costs'!H78","v":300},{"$f":"'Operating Costs'!H79","v":0},0]
[null,"Repairs & Maintenance Cost",null,{"$f":"'Operating Costs'!D73","v":253.16249999999999},{"$f":"'Operating Costs'!D73","v":253.16249999999999},0.1206]
[null,"Interest on Operating",null,{"$f":"SUM(D8:D20)*'Operating Costs'!D3","v":302.2317519707729},{"$f":"SUM(E7:E20)/2*'Operating Costs'!D3","v":77.959834083765429},3.7100000000000001E-2]
[null,"Total Operating Costs",null,{"$f":"SUM(D8:D21)","v":4619.8282086960999},{"$f":"SUM(E7:E21)","v":2305.3836650484918},{"$f":"SUM(F8:F21)","v":1.0977999999999999}]
[]
["B. ","Fixed Costs"]
[null,"Land Costs",null,{"$f":"'Fixed Cost Input'!$C$14","v":296.29351374295896},{"$f":"'Fixed Cost Input'!$C$14","v":296.29351374295896},{"$f":"ROUND(E25/$E$35,4)","v":0.1411}]
[null,"Machinery Costs",null,{"$f":"'Fixed Cost Input'!$G$16","v":2012.0896097467255},{"$f":"'Fixed Cost Input'!$G$16","v":2012.0896097467255},{"$f":"ROUND(E26/$E$35,4)","v":0.95809999999999995}]
[null,"Storage & Irrigation Costs",null,{"$f":"'Fixed Cost Input'!G33","v":1483.0549617131878},{"$f":"'Fixed Cost Input'!G33","v":1483.0549617131878},{"$f":"ROUND(E27/$E$35,4)","v":0.70620000000000005}]
[null,"Total Fixed Costs",null,{"$f":"SUM(D25:D27)","v":3791.4380852028721},{"$f":"SUM(E25:E27)","v":3791.4380852028721},{"$f":"ROUND(E28/$E$35,4)","v":1.8053999999999999}]
[]
["C. ","Total Costs",null,{"$f":"D22+D28","v":8411.2662938989724},{"$f":"E22+E28","v":6096.8217502513635},{"$f":"ROUND(E30/$E$35,4)","v":2.9032}]
[]
[null,"Profitability Analysis"]
[null,"Estimated Farmgate"]
[null,"Price per Unit",null,null,{"$f":"'Seed, Fertilizer & Chemical'!E68","v":6.5}]
[null,"Target Yield per acre (lbs)",null,null,{"$f":"ROUNDUP('Seed, Fertilizer & Chemical'!E67, -2)","v":2100}]
[null,"Gross Revenue / acre",null,null,{"$f":"ROUND(((E34)*E35),2)","v":13650}]
[]
[null,"Operating Expense Ratio",null,null,{"$f":"SUM(E22/E36)","v":0.1688925761940287}]
[]
[null,"Marginal Returns"]
[null,"Over Operating Costs",null,null,{"$f":"SUM(E36-E22)","v":11344.616334951508}]
[null,"Over Total Costs (Net Profit)",null,null,{"$f":"SUM(E36-E30)","v":7553.1782497486365}]
[]
[]
[null,"Breakeven Analysis"]
[null,"Breakeven Price ($ Per lb.)"]
[null,"Operating Costs",null,null,{"$f":"E22/E35","v":1.0978017452611866}]
[null,"Over Fixed Costs",null,null,{"$f":"(E28/E35)","v":1.8054467072394629}]
[null,"Over Total Costs",null,null,{"$f":"SUM(E47:E48)","v":2.9032484525006494}]
[]
[null,"Breakeven Yield (lbs)"]
[null,"Over Operating Costs",null,null,{"$f":"ROUND(E22/E34,0)","v":355}]
[null,"Over Fixed Costs",null,null,{"$f":"ROUND(E28/E34, 0)","v":583}]
[null,"Over Total Costs",null,null,{"$f":"ROUND(E30/E34, 0)","v":938}]
[]
[null,"Breakeven Yield Risk Ratio",null,null,{"$f":"SUM(E35/E54)","v":2.2388059701492535}]
[null,"(Yield per acre/BE Yield)"]
[{"$f":"\"1. Saskatoon establisment net cost of $\"&TEXT(D30,\"0.00\")&\" (total cost minus estimated gross revenue) were amortized over \"&'Fixed Cost Input'!C23&\" sasakatoon picking years.\"","v":"1. Saskatoon establisment net cost of $8411.27 (total cost minus estimated gross revenue) were amortized over 16 sasakatoon picking years."}]
["Note: This budget is only a guide and is not intended as an in depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user."]

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[" Saskatoon Berry Planting "]
[]
[null,"Transplanting Rate (plants/ac)","Plant Cost/each","Cost per Acre"]
["Saskatoon Plants",880,2.25,{"$f":"C4*B4","v":1980}]
["Grass Seed (lbs)",40,3.4,{"$f":"C5*B5","v":136}]
[null,null,"TOTAL",{"$f":"SUM(D4:D5)","v":2116}]
[]
["Fertilizer"]
[]
[null,null,"Bulk Price",null,"Actual Nutrient",null,null,null,null,null,null,null,null,null,null,null,null,null,"Nitrogen",null,"Sulphur"]
["Fertilizer Type",null,"$/tonne",null,"$/lb",null,null,null,null,null,null,null,null,null,null,null,null,null,"Usage",null,"Usage"]
["Nitrogen: (urea) 46-0-0",null,900,null,{"$f":"SUM(C12/(2204.5855*0.46))","v":0.8874782761341915},null,null,null,null,null,null,null,null,null,null,null,null,null,1,null," -"]
["Nitrogen: (NH3) 82-0-0",null,1090,null,{"$f":"SUM(C13/(2204.5855*0.82))","v":0.60295610793182064},null,null,null,null,null,null,null,null,null,null,null,null,null,0,null," -"]
["Nitrogen: (liquid) 28-0-0",null,440,null,{"$f":"SUM(C14/(2204.5855*0.28))","v":0.7128000122601601},null,null,null,null,null,null,null,null,null,null,null,null,null,0,null," -"]
["Phosphorus:   11-52-0",null,1250,null,{"$f":"SUM((C15-(E12*(0.11*2204.5855)))/(2204.5855*0.52))","v":0.90264884495699815},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," -",null," -"]
["Potash:   0-0-60",null,650,null,{"$f":"SUM(C16/(2204.5855*0.6))","v":0.49140000845208009},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," -",null," -"]
["Sulphur:   20.5-0-0-24",null,850,null,{"$f":"SUM((C17-(E12*(0.205*2204.5855)))/(2204.5855*0.24))","v":0.8484456667671787},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null," -"]
["MES S15:  13-33-0-15",null,1140,null,{"$f":"SUM((C18-(E12*(0.13*2204.5855))-(E15*(0.33*2204.5855)))/(2204.5855*0.15))","v":0.69238476107289748},null,null,null,null," -",null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"***HIDE***"]
[null,"Amount of Actual Pounds of Elements Applied Per Acre",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"82-0-0",null,null,null,"28-0-0",null,null,null,null,null,"46-0-0",null,null,null,"11-52-0",null,null,"0-0-60",null,null,"20.5-0-0-24",null,null,"13-33-0-15"]
[null,"Nitrogen",null,"Phosphorus",null,"Potash",null,"Sulphur",null,"Total",null,null,null,null,null,null,null,null,"preseed","preseed","preseed","preseed","suppl","suppl","suppl","suppl","blend ","blend","blend","blend","blend","blend","blend","blend","blend","blend","blend ","blend","blend","blend ","blend","blend","blend ","blend","blend","N phos"]
["Crop","lbs","$/acre","lbs","$/acre","lbs","$/acre","lbs","$/acre","$/acre",null,null,null,null,null,null,null,null,"N actual","N lbs","N MT","N cost","N actual","N lbs","N MT","N cost","N phos","N  sul1","N  sul2","N urea","N lbs","N MT","N cost","phos lbs","phos MT","phos cost","potash","pot MT","pot cost","sul 1 lbs","sul 1 MT","sul 1 cost","sul 2 lbs","sul 2 MT","sul 2 cost","lbs"]
["Saskatoon Planting",25,{"$f":"IF(SUM($S$12:$S$14)<>100%,\"ERROR\",SUM(V23+Z23+AG23))","v":3.4133555348090967},100,{"$f":"AJ23","v":109.03774625084613},45,{"$f":"AM23","v":22.1128549396716},0,{"$f":"IF(SUM($U$17:$U$18)<>100%,\"ERROR\",AP23+AS23)","v":0},{"$f":"C23+E23+G23+I23","v":134.56395672532682},null,null,null,null,null,null,null,null,{"$f":"SUM(B23*$S$13)","v":0},{"$f":"MAXA(0,(S23)/(0.82))","v":0},{"$f":"(T23)/2204.6","v":0},{"$f":"SUM(U23*$C$13)","v":0},{"$f":"SUM(B23*$S$14)","v":0},{"$f":"MAXA(0,(W23)/(0.28))","v":0},{"$f":"(X23)/2204.6","v":0},{"$f":"SUM(Y23*$C$14)","v":0},{"$f":"SUM(AH23*0.11)","v":21.153846153846153},{"$f":"SUM(AN23*0.205)","v":0},{"$f":"SUM(AQ23*0.13)","v":0},{"$f":"SUM(B23-(AA23+AB23+AC23+W23+S23))","v":3.8461538461538467},{"$f":"MAXA(0,(AD23)/(0.46))","v":8.3612040133779271},{"$f":"(AE23)/2204.6","v":3.7926172608989963E-3},{"$f":"SUM(AF23*$C$12)","v":3.4133555348090967},{"$f":"MAXA(0,(D23-(AQ23*0.33))/0.52)","v":192.30769230769229},{"$f":"(AH23)/2204.6","v":8.7230197000676898E-2},{"$f":"SUM(AI23*$C$15)","v":109.03774625084613},{"$f":"SUM(F23/0.6)","v":75},{"$f":"(AK23)/2204.6","v":3.4019776830263998E-2},{"$f":"SUM(AL23*$C$16)","v":22.1128549396716},{"$f":"MAXA(0,SUM(H23*$U$17)/0.24)","v":0},{"$f":"(AN23)/2204.6","v":0},{"$f":"SUM(AO23*$C$17)","v":0},{"$f":"MAXA(0,SUM(H23*$U$18)/0.15)","v":0},{"$f":"(AQ23)/2204.6","v":0},{"$f":"SUM(AR23*$C$18)","v":0}]
["Saskatoon Picking",25,{"$f":"IF(SUM($S$12:$S$14)<>100%,\"ERROR\",SUM(V24+Z24+AG24))","v":12.800083255534112},50,{"$f":"AJ24","v":54.518873125423063},45,{"$f":"AM24","v":22.1128549396716},0,{"$f":"IF(SUM($U$17:$U$18)<>100%,\"ERROR\",AP24+AS24)","v":0},{"$f":"C24+E24+G24+I24","v":89.431811320628782},null,null,null,null,null,null,null,null,{"$f":"SUM(B24*$S$13)","v":0},{"$f":"MAXA(0,(S24)/(0.82))","v":0},{"$f":"(T24)/2204.6","v":0},{"$f":"SUM(U24*$C$13)","v":0},{"$f":"SUM(B24*$S$14)","v":0},{"$f":"MAXA(0,(W24)/(0.28))","v":0},{"$f":"(X24)/2204.6","v":0},{"$f":"SUM(Y24*$C$14)","v":0},{"$f":"SUM(AH24*0.11)","v":10.576923076923077},{"$f":"SUM(AN24*0.205)","v":0},{"$f":"SUM(AQ24*0.13)","v":0},{"$f":"SUM(B24-(AA24+AB24+AC24+W24+S24))","v":14.423076923076923},{"$f":"MAXA(0,(AD24)/(0.46))","v":31.354515050167223},{"$f":"(AE24)/2204.6","v":1.4222314728371235E-2},{"$f":"SUM(AF24*$C$12)","v":12.800083255534112},{"$f":"MAXA(0,(D24-(AQ24*0.33))/0.52)","v":96.153846153846146},{"$f":"(AH24)/2204.6","v":4.3615098500338449E-2},{"$f":"SUM(AI24*$C$15)","v":54.518873125423063},{"$f":"SUM(F24/0.6)","v":75},{"$f":"(AK24)/2204.6","v":3.4019776830263998E-2},{"$f":"SUM(AL24*$C$16)","v":22.1128549396716},{"$f":"MAXA(0,SUM(H24*$U$17)/0.24)","v":0},{"$f":"(AN24)/2204.6","v":0},{"$f":"SUM(AO24*$C$17)","v":0},{"$f":"MAXA(0,SUM(H24*$U$18)/0.15)","v":0},{"$f":"(AQ24)/2204.6","v":0},{"$f":"SUM(AR24*$C$18)","v":0}]
[]
["Crop Protection"]
[]
[null,"Weed Control","Disease Control","Insect Control","Total Cost"]
[null," $/ac"," $/ac"," $/ac"," $/ac"]
["Planting",40,0,4,{"$f":"B30+C30+D30","v":44}]
["Picking",6,26,3,{"$f":"B31+C31+D31","v":35}]
["Note: "]
["Pre-emergent burn off is not included in weed control costs. "]
["Chemical costs do not include year end rebates or bundling discounts. "]
["Disease Control costs do not include custom application costs. "]
[]
["Crop Rotations and Yields"]
[]
[null,null,"Acres","Prod'n","Total"]
[null,"Year",{"$f":"'Fixed Cost Input'!C6","v":20},"lb. per acre"," prod'n (lb)"]
[null,1,"planted",0,{"$f":"IF($C$40*D41=0,\"\",$C$40*D41)","v":""}]
[null,2,"2nd year establ.",0,""]
[null,3,"3rd year establ.",0,""]
[null,4,"1st year harvest",250,5000]
[null,5,"2nd year harvest",650,13000]
[null,6,"3rd year harvest",1350,27000]
[null,7,"4th year harvest",1900,38000]
[null,8,"5th year harvest",2350,47000]
[null,9,"6th year harvest",2800,56000]
[null,10,"7th year harvest",2800,56000]
[null,11,"8th year harvest",2800,56000]
[null,12,"renovated-no prod'n",0,""]
[null,13,"1st year harvest",450,9000]
[null,14,"2nd year harvest",1000,20000]
[null,15,"3rd year harvest",1900,38000]
[null,16,"4th year harvest",2800,56000]
[null,17,"5th year harvest",2800,56000]
[null,18,"6th year harvest",2800,56000]
[null,19,"7th year harvest",2800,56000]
[null,20,"8th year harvest",2800,56000]
[]
[]
[]
[]
[]
["Total Production (lb) - Years 4 to 20",null,null,null,{"$f":"SUM(E41:E60)","v":645000}]
["Average production per acre (lb) - years 4 to 20",null,null,null,{"$f":"ROUNDUP((ROUND(E66/COUNT(E41:E60),1))/'Fixed Cost Input'!C6,-2)","v":2100}]
["Market Price per Pound",null,null,null,6.5,null,{"$f":"\"($\"&TEXT(SUM(E68*5),\"#.00\")&\" per 5lb basket or pail)\"","v":"($32.50 per 5lb basket or pail)"}]
[]
["Note: This budget is only a guide and is not intended as an in depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user."]

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["Operating Costs"]
[]
[null,"Interest Rate on Operating",null,7.0000000000000007E-2]
[null,"Land Taxes  ($/acre)",null,20]
[null,"Labour rate ($/hour)",null,20]
[null,"Machinery Operating  ($/acre)",null,25]
[null,"Cost per roll of plastic mulch",null,300]
[null,"Fuel Cost  ($/litre)",null,1.1000000000000001]
[]
["Field Fuel Usage"]
[]
[null,null,"Times","Width","Speed","Tractor","Fuel","Capacity","Time","Maint"]
[null,"Operation","Over","Feet","MPH","HP","Per Acre","Ac/Hr","Hr./Ac.","& Lub"]
[null,"Transplanting",1,5,1,50,{"$f":"(0.25*(F14*0.75))*I14*$D$8","v":20.625},{"$f":"(D14*E14)/10","v":0.5},{"$f":"IF(ISERROR(1/H14),0,(1/H14)*(C14))","v":2},{"$f":"0.1*G14","v":2.0625}]
[null,"Cultivate",2,5,5,50,{"$f":"(0.25*(F15*0.75))*I15*$D$8","v":8.25},{"$f":"(D15*E15)/10","v":2.5},{"$f":"IF(ISERROR(1/H15),0,(1/H15)*(C15))","v":0.8},{"$f":"0.1*G15","v":0.82500000000000007}]
[null,"Mowing",9,6,5,50,{"$f":"(0.25*(F16*0.75))*I16*$D$8","v":30.937500000000004},{"$f":"(D16*E16)/10","v":3},{"$f":"IF(ISERR(1/H16),0,(1/H16)*C16)","v":3},{"$f":"0.1*G16","v":3.0937500000000004}]
[null,"Spray",1,25,4,50,{"$f":"(0.25*(F17*0.75))*I17*$D$8","v":1.03125},{"$f":"(D17*E17)/10","v":10},{"$f":"IF(ISERROR(1/H17),0,(1/H17)*(C17))","v":0.1},{"$f":"0.1*G17","v":0.10312500000000001}]
[null,"Mulch application",1,4,2,100,{"$f":"(0.25*(F18*0.75))*I18*$D$8","v":25.781250000000004},{"$f":"(D18*E18)/10","v":0.8},{"$f":"IF(ISERROR(1/H18),0,(1/H18)*(C18))","v":1.25},{"$f":"0.1*G18","v":2.5781250000000004}]
[null,null,"Total Establishment Field Operation Fuel Costs ($/acre)",null,null,null,{"$f":"ROUND(SUM(G14:G18),2)","v":86.63}]
[]
[null,"Spray",5,25,4,50,{"$f":"(0.25*(F21*0.75))*I21*$D$8","v":5.15625},{"$f":"(D21*E21)/10","v":10},{"$f":"IF(ISERR(1/H21),0,(1/H21)*C21)","v":0.5},{"$f":"0.1*G21","v":0.515625}]
[null,"Mowing",6,6,4,50,25.781250000000004,2.4,2.5,2.5781250000000004]
[null,"Harvesting",2,16.5,2,100,12.5,3.3,0.60606060606060608,1.25]
[null,null,"Total Picking Field Operation Fuel Costs ($/acre)",null,null,null,{"$f":"ROUND(SUM(G21:G23),2)","v":43.44}]
[]
["Irrigation Cost "]
[]
[null,"Irrigation Fuel Costs",null,"Establishment","Picking"]
[null,"Inches water applied",null,2,1]
[null,"Hours/acre for 1\" of water",null,4,4]
[null,"Hourly pumping costs",null,1.33,1.33]
[null,null,"Total Cost ($/acre)",{"$f":"D29*D30*D31","v":10.64},{"$f":"E29*E30*E31","v":5.32}]
[]
["Labour Cost "]
[]
[null,null,"Establishment Hours Required per Acre",null,null,null,null,null,"Total ($/acre)"]
[null,null,"Est 1","Est 2","Est 3","Est 4","Total"]
[null,"Weed Control",2,0.5,0.5,0.5,{"$f":"SUM(C38:F38)","v":3.5}]
[null,"Pest control",0,2,2,3,7]
[null,"Mowing",0,1.5,1.5,1.5,4.5]
[null,"Irrigation",4,3,3,3,13]
[null,"Mulch application",10,0,0,0,10]
[null,"Field Operations",{"$f":"SUM(I14:I18)","v":7.1499999999999995},0,0,0,7.1499999999999995]
[null,"Total Labour Hours",{"$f":"SUM(C38:C43)","v":23.15},{"$f":"SUM(D38:D43)","v":7},{"$f":"SUM(E38:E43)","v":7},{"$f":"SUM(F38:F43)","v":8},{"$f":"SUM(G38:G43)","v":45.15},"hrs",{"$f":"G44*$D$5","v":903}]
[]
[null,null,"Production Hours Required per Acre",null,null,null,null,null,"Total ($/acre)"]
[null,null,null,null,null,null,"Total"]
[null,"Weed Control",1,null,null,null,{"$f":"SUM(C48:F48)","v":1}]
[null,"Pest control",3,null,null,null,3]
[null,"Mowing",1.5,null,null,null,1.5]
[null,"Irrigation",3,null,null,null,3]
[null,"Pruning",20,null,null,null,20]
[null,"Harvesting",4.5,null,null,null,4.5]
[null,"Initial processing",5,null,null,null,5]
[null,"Field Operations",{"$f":"SUM(I21:I23)","v":3.606060606060606},null,null,null,3.606060606060606]
[null,"Total Labour Hours",{"$f":"SUM(C48:C55)","v":41.606060606060609},null,null,null,{"$f":"SUM(G48:G55)","v":41.606060606060609},"hrs",{"$f":"G56*$D$5","v":832.12121212121224}]
[]
["Miscellaneous Cost "]
[]
[null,null,null,"Establishment","Picking "]
[null,"Plant (total $)",null,150,150]
[null,"Advertising (total $)",null,500,500]
[null,"Utilities (total $)",null,{"$f":"150+1000","v":1150},{"$f":"150+1000","v":1150}]
[null,"Mulch rolls per acre",0.66,{"$f":"C64*$D$7*'Fixed Cost Input'!C6","v":3960}]
[null,"Other Costs ($/acre)",20,{"$f":"SUM(C65*'Fixed Cost Input'!C6)","v":400},{"$f":"D65","v":400}]
[null,{"$f":"\"Total Miscellaneous Cost ($/\"&'Fixed Cost Input'!C6&\" acres)\"","v":"Total Miscellaneous Cost ($/20 acres)"},null,{"$f":"SUM(D61:D65)","v":6160},{"$f":"SUM(E61:E65)","v":2200}]
[]
[null,"Total Miscellaneous Cost ($/acre)",null,{"$f":"D66/'Fixed Cost Input'!C6","v":308},{"$f":"E66/'Fixed Cost Input'!C6","v":110}]
[]
["Repairs & Maintenance Cost "]
[]
[null,"% rate of investment",null,1.4999999999999999E-2]
[null,"Total Repair & Maintenance Costs",null,{"$f":"D72*('Fixed Cost Input'!D42+'Fixed Cost Input'!D62+'Fixed Cost Input'!D71)/'Fixed Cost Input'!C6","v":253.16249999999999}]
[]
["Rental and Custom Charges"]
[]
[null,"Rental & Custom Charges",null,"Transplanting","Mulch","Harvest","General","Total"]
[null,"Establishment",null,100,200,"-","-",{"$f":"SUM(D78:G78)","v":300}]
[null,"Picking ",null,"-","-","-","-",{"$f":"SUM(D79:G79)","v":0}]
[]
["Crop & Hail Insurance"]
[]
[null,null,"Crop Insurance"]
[null,"Establishment",{"$f":"('Seed, Fertilizer & Chemical'!B4/100)*13.25","v":116.60000000000001}]
[]
[null,"Note: This budget is only a guide and is not intended as an in depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user."]

{"sheet":"Fixed Cost Input","index":4,"n_rows":73,"n_cols":9,"rows_kept":73,"cut":false,"hidden":false,"merged":[[34,0,34,8],[1,0,1,8],[44,0,44,8],[64,0,64,8],[72,0,73,6]]}
[" "]
["Fixed Costs"]
[]
["Land",null,null,null,null,"Machinery"]
["Average Land Value ",null,5000,null,null,"Total Investment ($/acre)",{"$f":"ROUND(D62/C6,2)","v":9127.5}]
["Saskatoon berry Acres",null,20,null,null,"Residual Value (End of Useful Life)",0.1]
["Owned Land Equity",null,0.3,null,null,"Useful Life (years)",15]
["Land Financed ",null,{"$f":"SUM(1-C7)","v":0.7},null,null,"Owned Equipment Equity",0.2]
["Land Opportunity Cost ",null,1.4999999999999999E-2,null,null,"Equipment Financed ",{"$f":"SUM(1-G8)","v":0.8}]
["Land cost ($/acre)",null,null,null,null,"Machinery Opportunity Cost ",1.4999999999999999E-2]
["Finance Rate & Term",0.06,25,"Years",null,"Machinery Cost ($/acre)"]
["Principal & Interest Cost",null,{"$f":"-PMT(B11,C11,(C5*C8),0)","v":273.79351374295896},null,null,"Finance Rate & Term ",7.0000000000000007E-2,7,"Years"]
["Owned Land Opportunity Cost",null,{"$f":"SUM(C5*C7)*C9","v":22.5},null,null,"Principal & Interest Cost",{"$f":"-PMT(G12,H12,G5*G9)","v":1354.9096097467254}]
["Total Cost",null,{"$f":"SUM(C12:C13)","v":296.29351374295896},null,null,"Machinery Depreciation Cost",{"$f":"(G5-(G5*G6))/G7","v":547.65}]
[null,null,null,null,null,"Owned Machinery Opportunity Cost",{"$f":"SUM(G5*G9)*(G10)","v":109.53}]
["Saskatoon Establishment",null,null,null,null,"Total Cost",{"$f":"SUM(G13:G15)","v":2012.0896097467255}]
["Establishment cost ($/acre)",null,{"$f":"ROUND(Summary!D30,0)","v":8411}]
["Saskatoon Berry Acres",null,{"$f":"C6","v":20},null,null,"Storage & Irrigation"]
["Establishment Equity",null,0.1,null,null,"Total Investment Storage ($/ac)",{"$f":"ROUND((D37+D38+D39+D40)/C6,2)","v":6250}]
[{"$f":"\"Establishment Financed (\"&TEXT(C17*C20,\"$#,###\")&\" per acre)\"","v":"Establishment Financed ($7,570 per acre)"},null,{"$f":"SUM(1-C19)","v":0.9},null,null,"Total Investment Irrigation ($/ac)",{"$f":"ROUND(D41/C6,2)","v":1500}]
["Establishment Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2,null,null,"Residual Value (End of Useful Life)",0.25]
["Establishment cost ($/acre)",null,null,null,null,"Useful Life Storage (years)",20]
["Finance Rate & Term",{"$f":"G12","v":7.0000000000000007E-2},{"$f":"COUNT('Seed, Fertilizer & Chemical'!E41:E60)","v":16},"Years",null,"Useful Life Irrigation (years)",15]
["Principle & Interest Cost",null,{"$f":"-PMT(B23,C23,C17*C20,0)","v":801.33180752288547},null,null,"Owned S & I Equity",0.2]
["Owned Land Opportunity Cost",null,{"$f":"SUM(C17*C19)*(C21)","v":12.6165},null,null,"S & I Financed ",{"$f":"SUM(1-G24)","v":0.8}]
["Total Cost",null,{"$f":"SUM(C24:C25)","v":813.94830752288544},null,null,"S & I Opportunity Cost ",1.4999999999999999E-2]
[null,null,null,null,null,"Storage & Irrigation Cost ($/acre)"]
[null,null,null,null,null,"Finance Rate & Term ",7.0000000000000007E-2,7,"Years"]
[null,null,null,null,null,"Principal & Interest Cost",{"$f":"-PMT(G28,H28,(G19+G20)*G25)","v":1150.4299617131878}]
[null,null,null,null,null,"Storage Depreciation Cost",{"$f":"(G19-(G19*G21))/G22","v":234.375}]
[null,null,null,null,null,"Irrigation Depreciation Cost",{"$f":"(G20-(G20*G21))/G23","v":75}]
[null,null,null,null,null,"Owned S & I Opportunity Cost",{"$f":"SUM((G19+G20)*G24)*(G26)","v":23.25}]
["Total  Debt ($/acre)",null,{"$f":"((C5)*C8)+(G5*G9)+((G19+G20)*G25)+(C17*C20)","v":24571.9},null,null,"Total Cost",{"$f":"SUM(G29:G32)","v":1483.0549617131878}]
[]
["Storage & Irrigation"]
[null,"Market Value","Saskatoon Usage %","Saskatoon Allocation"]
["Storage Shed",60000,1,{"$f":"SUM(B37*C37)","v":60000}]
["Quick Freeze Unit",30000,1,{"$f":"SUM(B38*C38)","v":30000}]
["Holding Freezer",15000,1,15000]
["Sorting Table & Sizer",20000,1,20000]
["Irrigation Equipment",30000,1,30000]
["Storage & Irrigation TOTAL",{"$f":"SUM(B37:B41)","v":155000},null,{"$f":"SUM(D37:D41)","v":155000}]
["Storage & Irrigation Total per acre",{"$f":"B42/C6","v":7750},null,{"$f":"D42/C6","v":7750}]
[]
["Equipment Inventory and Current Values"]
[]
["Power Equipment","Market Value","Saskatoon Usage %","Saskatoon Allocation",null,"Harvest Equipment","Market Value","Saskatoon Usage %","Saskatoon Allocation"]
["Tractor - 50 HP",60000,1,{"$f":"SUM(B48*C48)","v":60000},null,"Harvester",60000,1,{"$f":"SUM(G48*H48)","v":60000}]
["Truck",15000,1,{"$f":"SUM(B49*C49)","v":15000},null,"Pruning Equipment",4000,1,{"$f":"SUM(G49*H49)","v":4000}]
[null,0,0,{"$f":"SUM(B50*C50)","v":0},null,null,0,0,0]
[null,0,0,0,null,null,0,0,0]
["Total Inventory",{"$f":"SUM(B48:B51)","v":75000},null,{"$f":"SUM(D48:D51)","v":75000},null,"Total Inventory",{"$f":"SUM(G48:G51)","v":64000},null,{"$f":"SUM(I48:I51)","v":64000}]
[]
["Seeding & Tillage","Market Value","Saskatoon Usage %","Saskatoon Allocation",null,"Spraying & Misc.","Market Value","Saskatoon Usage %","Saskatoon  Allocation"]
["Mechanical Transplanter",5000,1,{"$f":"SUM(B55*C55)","v":5000},null,"Sprayer  - 25 ft",10000,1,{"$f":"SUM(G55*H55)","v":10000}]
["Rotovator",8000,0.9,{"$f":"SUM(B56*C56)","v":7200},null,"Fertilizer Spreader",15000,1,{"$f":"SUM(G56*H56)","v":15000}]
["Cultivator ",1500,0.9,1350,null,"Mower",5000,1,{"$f":"SUM(G57*H57)","v":5000}]
[null,0,0,0,null,null,0,0,{"$f":"SUM(G58*H58)","v":0}]
[null,0,0,0,null,null,0,0,{"$f":"SUM(G59*H59)","v":0}]
["Total Inventory",{"$f":"SUM(B55:B59)","v":14500},null,{"$f":"SUM(D55:D59)","v":13550},null,"Total Inventory",{"$f":"SUM(G55:G59)","v":30000},null,{"$f":"SUM(I55:I59)","v":30000}]
[]
["Owned Equipment TOTAL",{"$f":"SUM(D52+I52+I60+D60+D42)","v":337550},null,{"$f":"SUM(D52+D60+I52+I60)","v":182550}]
["Owned Equipment TOTAL / acre",{"$f":"B62/C6","v":16877.5},null,{"$f":"D62/C6","v":9127.5}]
[]
["Leased Equipment Inventory and Current Values"]
["Seeding, Tillage, Spraying etc","Annual Lease","Saskatoon Usage %","Saskatoon Allocation"]
[null,0,0,0]
[null,0,0,0]
[null,0,0,0]
["Lease Equipment TOTAL",{"$f":"SUM(B67:B69)","v":0},null,{"$f":"SUM(D67:D69)","v":0}]
["Leased Equipment TOTAL / acre",{"$f":"B70/C6","v":0},null,{"$f":"D70/C6","v":0}]
[]
["Note: This budget is only a guide and is not intended as an in depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user."]

{"sheet":"Saskatoon Berry Production Info","index":5,"n_rows":27,"n_cols":1,"rows_kept":27,"cut":false,"hidden":false,"merged":[[1,0,1,7],[3,0,4,7],[20,0,24,7],[26,0,28,7],[14,0,18,7],[6,0,12,7]]}
[]
["Saskatoon Berry Production in Manitoba"]
[]
["The projected saskatoon berry production costs in this publication have been prepared to assist you in developing your own production costs. "]
[]
[]
["The investment and cash input costs of growing saskatoon berries in Manitoba are substantial.  Detailed budgeting and good financial planning are essential ingredients for success. The capital investment to establish and operate a 20 acre orchard are substantial.  The establishment costs are incurred in the first 4 years and production doesn't begin until year 5. Saskatoons do not reach peak yield levels until 6-8 years after transplanting. However, a properly maintained orchard should maintain uniform yields for 20-30 years."]
[]
[]
[]
[]
[]
[]
[]
["Commercial saskatoon production in Manitoba has been an important part of diversification in the province.  The majority of the saskatoon orchards are harvested by hand for U-Pick sales and pre-picked direct farm sales; but mechanical harvesting for sales into processing has increased over the past few years."]
[]
[]
[]
[]
[]
["Growers entering the industry need these basic requirements: (1) suitable land with adequate drainage and shelterbelts, (2) access to an adequate quantity and quality of water for irrigation, (3) financial resources that permit a significant level of investment on infrastructure and input costs, (4) the ability to apply management skills to the crop in a precisely timed manner, (5) the ability to determine market potential, and (6) the willingness to accept risk."]
[]
[]
[]
[]
[]
["It is advised that new growers assess their potential  customer base and marketing opportunities prior to establishing a saskatoon orchard and that they should start small and expand their orchards over several years. "]

{"sheet":"Assumptions","index":6,"n_rows":52,"n_cols":12,"rows_kept":52,"cut":false,"hidden":false,"merged":[[11,0,11,11],[16,0,17,11],[0,0,0,11],[22,0,24,11]]}
["Other Assumptions"]
[" "]
["Fuel Costs:  Includes fuel used for field work, trucking in inputs and trucking out production."]
[]
["Machinery  Operating Costs:  Includes costs for maintenance, repairs, licenses and insurance."]
[]
["Crop Insurance: "]
["Establishment coverage is available through MASC."]
[]
["Other Costs:  Includes overhead expenses - hydro, telephone, accounting, buildings, supplies and insurance, etc."]
[]
["Land Taxes:  The average cost based on land tax assessment and mill rates of a sample of municipalities growing crops less provincial tax rebate."]
[]
["Interest On Operating:",null,null,{"$f":"\"Interest charges on operating costs are calculated at \"&'Operating Costs'!D3*100&\"% for six months.\"","v":"Interest charges on operating costs are calculated at 7% for six months."}]
[]
["Land Cost:"]
[{"$f":"\"Based on approximate average land values. Budget assumed \"&'Fixed Cost Input'!C8*100&\"% financed at \"& 'Fixed Cost Input'!B11*100&\"% for \"&'Fixed Cost Input'!C11&\" years, plus \"&'Fixed Cost Input'!C9*100&\"% land equity opportunity cost. Budget can be used to estimate cashflow by removing investment cost.\"","v":"Based on approximate average land values. Budget assumed 70% financed at 6% for 25 years, plus 1.5% land equity opportunity cost. Budget can be used to estimate cashflow by removing investment cost."}]
[]
[{"$f":"\"P&I Cost (based on \"&TEXT('Fixed Cost Input'!C5*('Fixed Cost Input'!C6)*'Fixed Cost Input'!C8,\"$#,###\")&\" Mortgage) = $\"&TEXT('Fixed Cost Input'!C12*('Fixed Cost Input'!C6),\"#,###\")&\" payments per year) / \"&'Fixed Cost Input'!C6&\" acres = $\"&TEXT('Fixed Cost Input'!C12,\"0.00\")&\"/acre)\"","v":"P&I Cost (based on $70,000 Mortgage) = $5,476 payments per year) / 20 acres = $273.79/acre)"}]
[{"$f":"\"Investment = (Total Investment x Owned Equity %) x Investment Rate %  (eg. (($\"&TEXT('Fixed Cost Input'!C5,\"#,###\")&\" x \"&'Fixed Cost Input'!C7*100&\"%) x \"&'Fixed Cost Input'!C9*100&\"%) = $\"&TEXT('Fixed Cost Input'!C13,\"0.00\")&\"/acre)\"","v":"Investment = (Total Investment x Owned Equity %) x Investment Rate %  (eg. (($5,000 x 30%) x 1.5%) = $22.50/acre)"}]
[]
["Machinery Cost: "]
[{"$f":"\"Based on approximate average machinery values.  Budget assumed \"&'Fixed Cost Input'!G9*100&\"% financed at \"&'Fixed Cost Input'!G12*100&\"% for \"&'Fixed Cost Input'!H12&\" years, depreciation costs over \"&'Fixed Cost Input'!G7&\" years with a \"&'Fixed Cost Input'!G6*100&\"% residual value, plus \"&'Fixed Cost Input'!G10*100&\"% machinery equity opportunity cost. Budget can be used to estimate cashflow by removing depreciation and investment cost. \"","v":"Based on approximate average machinery values.  Budget assumed 80% financed at 7% for 7 years, depreciation costs over 15 years with a 10% residual value, plus 1.5% machinery equity opportunity cost. Budget can be used to estimate cashflow by removing depreciation and investment cost. "}]
[]
[]
[{"$f":"\"P&I Cost (based on \"&TEXT('Fixed Cost Input'!B62*'Fixed Cost Input'!G9,\"$#,###\")&\" Loans) = $\"&TEXT('Fixed Cost Input'!G13*('Fixed Cost Input'!C6),\"#,###\")&\" payments per year) / \"&'Fixed Cost Input'!C6&\" acres = $\"&TEXT('Fixed Cost Input'!G13,\"0.00\")&\"/acre)\"","v":"P&I Cost (based on $270,040 Loans) = $27,098 payments per year) / 20 acres = $1354.91/acre)"}]
[{"$f":"\"Depreciation (Useage Cost) = (Total Investment - Residual Value) / Years Useful Life  (eg. ($\"&'Fixed Cost Input'!G5&\" - ($\"&'Fixed Cost Input'!G5&\" x \"&'Fixed Cost Input'!G6*100&\"%)) / \"&'Fixed Cost Input'!G7&\" = $\"&TEXT('Fixed Cost Input'!G14,\"0.00\")&\"/acre)\"","v":"Depreciation (Useage Cost) = (Total Investment - Residual Value) / Years Useful Life  (eg. ($9127.5 - ($9127.5 x 10%)) / 15 = $547.65/acre)"}]
[{"$f":"\"Investment = (Total Investment x Owned Equity %) x Investment Rate %  (eg. ($\"&'Fixed Cost Input'!G5&\" x \"&'Fixed Cost Input'!G8*100&\"%) x \"&'Fixed Cost Input'!G10*100&\"%) = $\"&TEXT('Fixed Cost Input'!G15,\"0.00\")&\"/acre)\"","v":"Investment = (Total Investment x Owned Equity %) x Investment Rate %  (eg. ($9127.5 x 20%) x 1.5%) = $109.53/acre)"}]
[]
["Depreciation Cost = Original Cost - Salvage Value"]
[{"$f":"\"                                                    Useful Life\"","v":"                                                    Useful Life"}]
["Investment Cost = Original Cost + Salvage Value x Investment Rate"]
[{"$f":"\"                                                        2\"","v":"                                                        2"}]
["Estimated Farmgate Values:"]
[{"$f":"\"Target crop prices are based on $\"&TEXT('Seed, Fertilizer & Chemical'!E68,\"0.00\")&\" value per pound sold.\"","v":"Target crop prices are based on $6.50 value per pound sold."}]
[{"$f":"\"Target crop yields are based on historical yield from Manitoba crop average of \"&TEXT(ROUND('Seed, Fertilizer & Chemical'!E67,0),\"#,###\")&\" lbs/ac.\"","v":"Target crop yields are based on historical yield from Manitoba crop average of 2,100 lbs/ac."}]
[]
["Plant Costs:"]
[" Plant cost based on Prairie Fruit Growers Association member plant discount price."]
[]
["Miscellaneous Costs:"]
["Includes: plant costs, advertising, utilities, and rental & custom charges."]
[]
["Profitability, Breakeven & Risk Analysis Formulas:"]
[{"$f":"\"Gross Revenue = Price per unit x Yield per acre  (eg. picking years:  $\"&TEXT(Summary!E34,\"0.00\")&\"/lbs x \"&Summary!E35&\"lbs/ac = $\"&TEXT(Summary!E36, \"0.00\")&\"/ac)\"","v":"Gross Revenue = Price per unit x Yield per acre  (eg. picking years:  $6.50/lbs x 2100lbs/ac = $13650.00/ac)"}]
[{"$f":"\"Net Profit = Gross Revenue - Total Cost  (eg. picking years:   $\"&TEXT(Summary!E36,\"0.00\")&\" gross revenue - $\"&TEXT(Summary!E30,\"0.00\")&\" total cost = $\"&TEXT(Summary!E42,\"0.00\")&\" per acre)\"","v":"Net Profit = Gross Revenue - Total Cost  (eg. picking years:   $13650.00 gross revenue - $6096.82 total cost = $7553.18 per acre)"}]
[{"$f":"\"Operating Expense Ratio = (Operating Cost / Gross Revenue) x 100    (eg. picking years:   $\"&TEXT(Summary!E22,\"0.00\")&\" operating expense / $\"&TEXT(Summary!E36,\"0.00\")&\" total cost = \"&TEXT(Summary!E38*100,\"0.0\")&\"%)\"","v":"Operating Expense Ratio = (Operating Cost / Gross Revenue) x 100    (eg. picking years:   $2305.38 operating expense / $13650.00 total cost = 16.9%)"}]
[{"$f":"\"Breakeven Price = Cost / Target Yield  (eg. picking years:  $\"&TEXT(Summary!E30,\"0.00\")&\"  / \"&Summary!E35&\" lbs = $\"&TEXT(Summary!E49,\"0.00\")&\" per lbs)\"","v":"Breakeven Price = Cost / Target Yield  (eg. picking years:  $6096.82  / 2100 lbs = $2.90 per lbs)"}]
[{"$f":"\"Breakeven Yield = Cost / Price per Unit  (eg. picking years:  $\"&TEXT(Summary!E30,\"0.00\")&\"  / $\"&TEXT(Summary!E34,\"0.00\")&\" lbs = \"&TEXT(Summary!E54,\"0.0\")&\" lbs)\"","v":"Breakeven Yield = Cost / Price per Unit  (eg. picking years:  $6096.82  / $6.50 lbs = 938.0 lbs)"}]
[{"$f":"\"Breakeven Yield Risk Ratio = (Yield per Acre / Breakeven Yield) x 100  (eg. picking years:  \"&Summary!E35&\"  lbs/ac / \"&TEXT(Summary!E54,\"0.0\")&\" bu BE = \"&ROUND(Summary!E56*100,0)&\"%)\"","v":"Breakeven Yield Risk Ratio = (Yield per Acre / Breakeven Yield) x 100  (eg. picking years:  2100  lbs/ac / 938.0 bu BE = 224%)"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"June, 2025"]