Net return per acre ($2,466.50) also is much higher than that of three common commodity
crops in the Midwest: corn ($172.11), soybeans ($134.46) and wheat ($38.10). These figures
represent average return per acre planted, excluding direct government payments and less operating
costs for the United States in 2002.35 They also do not include costs of hired labor, opportunity costs
of unpaid labor or land, capital recovery of machinery and equipment, taxes and insurance or
general farm overhead.