INTRODUCTION............................................................................................................................................2 ASSUMPTIONS..............................................................................................................................................3 Establishment Cultural Practices and Material Inputs......................................................................................3 Production Cultural Practices and Material Inputs...........................................................................................6 Cash Overhead...............................................................................................................................................9 Non-Cash Overhead.....................................................................................................................................10 REFERENCES...............................................................................................................................................12 Table 1. SAMPLE COSTS PER ACRE TO ESTABLISH A LEMON ORCHARD.......................................13 Table 2. MATERIALS & CUSTOM WORK COSTS – ESTABLISHMENT YEARS...................................15 Table 3. COSTS PER ACRE TO PRODUCE LEMONS...............................................................................17 Table 4. COSTS AND RETURNS PER ACRE TO PRODUCE LEMONS....................................................18 Table 5. MONTHLY CASH COSTS – LEMONS.........................................................................................20 Table 6. RANGING ANALYSIS of Yield & Income.....................................................................................21 Table 7. WHOLE FARM EQUIPMENT, INVESTMENT, AND BUSINESS OVERHEAD COSTS............22 Table 8. HOURLY EQUIPMENT COSTS....................................................................................................22 Table 9. OPERATIONS WITH EQUIPMENT & MATERIALS...................................................................23