INTRODUCTION
Sample costs to produce wheat for grain in the southern San Joaquin Valley are shown in this study. The study
is intended as a guide only, and can be used to make production decisions, determine potential returns, prepare
budgets and evaluate production loans. Practices described are based on the production practices considered
typical for this crop and region, but will not apply to every farm situation. Sample costs for labor, materials,
equipment and custom services are based on current figures. “Your Costs” columns in Tables 1 and 2 are
provided for entering your farm costs.
The hypothetical farm operations, production practices, overhead, and calculations are described under the
assumptions. For additional information or an explanation of the calculations used in the study call the
Department of Agricultural and Resource Economics, University of California, Davis, California, (530) 752-
3589 or the local UC Cooperative Extension office.
Sample Cost of Production Studies for many commodities are available from the Department of Agricultural
and Resource Economics’ website http://coststudies.ucdavis.edu or by calling, UC Davis, (530) 752-6887. The
studies can also be obtained from the local county UC Cooperative Extension offices.