For each farm-size scenario, a target income level was selected equivalent to the annual income needed to cover fixed costs and those variable costs not already accounted for in the calculation of net return coefficients. These quantities corresponded to the summation of monthly cash flow requirements. Table 5 presents the selection of target income levels for each farm-size scenario. Associated with each T value, an upper bound for O was calculated according to the procedure outlined by McCamley and Kliebenstein (1987). These upper bounds are also presented in Table 5.