, and rail transportation were $1.1 billion, $27.5 million, $10.9 million, and $38.9 million, respectively. Bangsund et al. (2011) use the same variable and fixed trucking cost model as Berwick and Dooley (1997). To estimate rail transportation costs they employ Tolliver et al. (1987) cost model, which includes the following variable costs: train crew (44% of the total variable cost), locomotive (23%), railroad car (21%), and a miscellaneous transportation charge (11%). The country elevator cost model includes the following costs: labor, taxes and licenses, insurance, utilities, services, interest, equipment depreciation and repairs, and general expenses.