Monday, September 30, 2019

Comparison and Contrasts of Literary Work Essay

In my paper I will be comparing and contrasting two literary works of a short story and a poem. The short story and poem I chosen to compare and contrast is â€Å"Story of the Lost Son† (Gospel of Luke) and â€Å"The Boxer† (Paul Simon and Brue Woodley. On my paper I will be writing about the similarities and differences between the short story â€Å"Story of the Lost Son† and the poem â€Å"The Boxer†. My paper will be given you the insights on a short story and poem can be similar in one way, but also different in another. In the short story of â€Å"Story of the Lost Son† it was about a poor father with two sons and the youngest son wanted to go out in the world on his to get what was coming to him. In the poem â€Å"The Boxer† you have a poor boy who want to leave home and go out in the world and make something for his self but couldn’t because he didn’t have the money for it. In the first paragraph I will be talking about the short story of the â€Å"Story of the Lost Son† (Gospel of Luke). In the short story â€Å"Story of the Lost Son† it was about a poor family with just a father and two sons. The father had some land and money put up for his two sons when they was ready to be on their own. So that they could have a little something rather than go out on their own nothing. When the youngest son found out that his father had that for them he goes and tells his father that he was ready to be on his own and he was ready to get what he had coming to him. His father’s told him he wasn’t ready because he was still just a boy but he argues that he was ready. When he left from home he got marry and blew all his money in just a month and didn’t had any way to get it back. So what he had to do was run back home and apologies to his father to see if his father would accept him back home even though he ran off knowing that his father was trying to tell him he wasn’t ready. But for him being stubborn and hardheaded he didn’t know what the income would be. In this paragraph I will be talking about the poem â€Å"The Boxer† by Paul Simon and Brue Woodley (1968). In â€Å"The Boxer† they are talking about a poor boy who was from a family who didn’t have nothing and been promise so much, but didn’t receive it. Realizing that all of it was just a lie he set off on his own it search for something better for him and his family. Stranded in a railroad stations surrounded by workmen with wages he found his self with the rest of the ragged people begging for quarters. He had his mind set to find a job, but he didn’t get any offers from any jobs. Being in New York City he found his self lonesome and homesick, because he was all by his self it a city he didn’t know. At those times he would catch his self in the street of the Seventh Avenue with the rest of the people who didn’t have anything to do. That’s when he started boxing and always relied on his two gloves to give him the comfort he need. Young boy never went back home since he left. The similarities that these two literary works have in common are that they both were young boys who were poor and they left home. In the short story of â€Å" Story of the Lost Son† the youngest left home with the little money his father gave him to because he claim that he was ready to be on his own. And then in the poem of â€Å"The Boxer† he was also a young boy leaving his home to go somewhere else because he thought he would do better out there away from their family. But if you read both works, you would realize that they both boys came from a poor family try to find somewhere else to go to better their self. What else these two literary works have in common is the theme because they are both from a poor family with nothing going out there in the to make something out of their selves. The differences between the short story and the poem are a whole lot. In â€Å"Story of the Lost Son† the youngest son left home because he didn’t want to follow the rules his father was giving him and he thought he was ready to be out there on his own but he wasn’t. And then he blew all the money his father gave him because he got marry and less than a month he didn’t have nothing left and he went back home begging and telling his father sorry because he thought his father wouldn’t let him come back. How the poem â€Å"The Boxer† different is that you have a young boy leaving home to find something better for him and his family. He didn’t leave home, because he wanted what was coming for him, he left to better his self. Both literary work the character left home on their own, but only one made something of his self and didn’t went back home begging his family to figure him. In conclusion my two literary works that I compare and contrast show you how two different literature a similar, but also different. They both was young people who left their family and home to go on their own but only one make something of their selves while the other return back home the same way they left. So what I’m trying to say I enjoy these two literature because they both show you the do’s and don’ts. If you go out there on your own and you came from nothing it best to fight so that you want feel like you waste your time.

Sunday, September 29, 2019

The Truth of Obama Care

Obama care 1 The Truth of â€Å"Obama Care† American National Government/ POL201 Nicole Emery Instructor: David Williams Obama Care 2The Truth of â€Å"Obama care† Obama Care is the unofficial name for The Patient Protection and Affordable Care Act which was signed into law on March 23, 2010. In a more general sense Obama Care and the Health Care for America Plan or any such name is a reference to the ongoing health care reform under President Obama. (http://obamacarefacts. com/whatis-obamacare. php) The ACA is landmark legislation designed to increase access to health care coverage for millions of Americans. Wizemann,2011) This legislation represents one of the largest and most comprehensive reforms to the American health care system since the enactment of Medicare and Medicaid in 1965. The ACA seeks to extend coverage to roughly 50 million uninsured Americans, slowing down the growth in the cost of health care, and improving the quality of care health care by chan ging the delivery system. ( Some people who oppose the Act are concerned that it gives the Federal government too much control over personal health care decisions and benefits, forcing a complex one-size-fits-all health system onto the states.Some people who are in favor of the Act want lower health care costs overall by making it affordable for more people. The Patient Protection and Affordable Care Act of 2010 significantly changed health care in the U. S. , making insurance available to 32 million more Americans — a total of 95% of the legal population. The Act, is being phased in over four years. By 2014, every citizen will be required to have health insurance, or face a penalty. However, they can choose how to get coverage.If they already have a plan, either through their employers, Medicaid, Medicare, or privately, they can keep it. Those who can't currently get health insurance will have additional options. They can purchase it from a state-based health insurance excha nge (and possibly get subsidy) or they may be eligible under expanded Medicare guidelines. Obama Care 3 The program is originally designed to add to the federal budget $930 billion dollars.The act was designed to offset the budget by lowering payments to hospitals, Increasing Medicare taxes on higher income households, assessing penalties on employers who don't offer, and individuals who don't take, health care insurance, assessing taxes on various health related activities, and reducing overhead by consolidating the higher education loan program with the Pell Grant program. Although there has been tremendous opposition before; during and after its becoming law, the Supreme Court ruled it was constitutional that all U.S. citizens must purchase health care insurance from a private carrier, or pay a penalty, is for the right for congress to impose a tax. Even with our house of representatives trying numerous times to repeal the law and still keeps getting over ruled. The opposition h as been so great that many Americans think the law has already been repealed. I am sure you are asking yourself what does this mean, when does this come to affect and how does this affect you? Here are the changes that happened in 2010.Medicare beneficiaries who fell into the Medicare Part D Prescription Drug â€Å"donut hole† received a $250 rebate. They received a 50% discount on brand name drugs in 2011 and the doughnut hole are eliminated in 2020. Children were allowed to stay on their parents' health insurance until they turn 26. New private plans were required to cover preventive services with no co-payments, and they are exempt from deductibles. Consumers who applied to new plans have access to an external appeals process if coverage is denied. Insurance ompanies were prohibited from dropping coverage if someone got really sick. They couldn't create lifetime coverage limits. They could no longer deny coverage to children with pre-existing conditions. The same will appl y to adults in 2014. Until then, adults with pre-existing conditions who have been denied coverage will get access to temporary health insurance coverage until the exchanges is set up. These are the changes that happened in 2011Medicare-covered preventative services were Obama Care 4 xempted from deductibles and the co-pay was eliminated. Insurance companies must prove they spent at least 80% of the premium payments on medical services, rather than on things like advertising and executive salaries. Those that didn't were required to provide rebates to policyholders. States were funded to require health insurance companies to submit justification for all rate hikes. Funds were expanded to increase the number of doctors and nurses, and more community health centers — enough to double the number of patients they can treat in the next five years.These are future changes to look forward to. Medical expenses must be at least 10% of income before they are deductible for those under 65. Manufacturers and importers of medical devices will pay a 2. 3% excise tax. Federal funds will increase to allow Medicaid to offer free preventive services, and to extend CHIP for an additional two years. The Federal government will fund states to pay primary care physicians 100% of the Medicare fee. Medicare will start a pilot program to encourage hospitals to bundle services before submitting for payment.Additional taxes will be paid by the 1 million people who make more than $200,000 and the 4 million couples filing jointly who make more than $250,000. Specifically, they would pay 3. 8% Medicare taxes on dividends, capital gains, rent and royalties and 2. 35% (up from 1. 45%) Medicare taxes on income. In 2014, the state-run health exchanges will be set up. Medicaid eligibility will be expanded to include those with incomes up to 133% of the Federal poverty line ($29,000 for a family of four). New subsidies will become available for with incomes up to 400% of the poverty leve l ($88,000 for a family of four).Those who don't purchase insurance will be assessed penalties: 2014 – The greater of $95 or 1% of income. 2015 – $325 or 2% of income. 2016 – $695 or 2. 5% of income. Businesses with 50+ workers must pay $2,000 per worker (except for the first 20) if they don’t offer health insurance. Those that do receive a tax credit of 50% of the premium cost. (Donmoyer, 2012 ) Obama Care 5 References: Wizemann, Theresa.Health Literacy Implications for Health Care Reform: Workshop Summary. Washington, DC, USA: National Academies Press, 2011. p 5. http://site. ebrary. com/lib/ashford/Doc? id=10488622;ppg=19 Copyright  © 2011. National Academies Press. All rights reserved. http://obamacarefacts. com/whatis-obamacare. php The Affordable Care Act Turns Two,Lee Goldberg, Sabiha Zainulbhai, http://www. nasi. org/discuss/2012/03/affordable-care-act-turns-two? gclid=CLOuyv-9vrICFURxQgod3TwALA March 2012 HealthReform. gov, Ryan Donmoyer, â₠¬Å"New Health Care Taxes,† Bloomberg, March 22, 2010) Article

Saturday, September 28, 2019

Strongest sources of legitimacy Essay Example | Topics and Well Written Essays - 250 words

Strongest sources of legitimacy - Essay Example Another thing that can be said to be a strong source of the strength of the US democracy is the level of self-reliance in the American society. Through self-reliance citizens are given the chance to practice their own will as long as their actions are within the boundaries of the US laws. In the United States of America this can be seen in the way social workers work with the society with the aim of making sure that self-help groups are successful so that the members could be independent (Shively, 2011). Self-reliance is further enhanced by US education system and the spirit of equal opportunities that is encouraged by the constitution. Freedom and the free market economy can also be said to be contributing to the country’s democracy. When people operate under free market they are able to practice democracy without having fears of being discriminated. This can be seen in the number of occasions that people have staged demonstrations whenever they felt that democracy was being abused in the

Friday, September 27, 2019

The Biographical Outlines of Hernando De Valencia, Damiana De Cunha, Essay

The Biographical Outlines of Hernando De Valencia, Damiana De Cunha, Enrico Martinez, Micaela Angela Carrillo, Diego Vasicuio and Antonio De Gouveia. Portuguese and Spanish America - Essay Example In the short period following the return of the governor to Portugal in 1783, Damiana De Cunha’s life is a string of uncertain facts. It is speculated that she may have spent some time in the village of Sao Jose de Mossamedes as a â€Å"domestic indian† (Karasch 106). It is still not determined whether De Cunha spent her young adult life in Sao Hose or as an interpreter settled amongst her relatives at Maria Pilera. The population of Sao Jose at this time was dwindling due to disease and desertion and had to be relocated to be joined up with Sao Jose, the population of which had also diminished significantly, for more efficient administration of both villages. Damiana De Cunha had been married at some point and it is claimed, romantically so, that her first husband was a Portuguese soldier. Nothing is known about him, except that he died and left De Cunha widowed. Her second marriage was to a Brazilian and ex-corporal of the militia named Manual Periera da Cruz. Da Cruz may have been a poor mulatto, judging from the racial make-up of the captaincy and of Sao Jose. Damian De Cunha was a central figure in the Sao Hose community. In later years she appears to have become the chief Indian leader of the community overseeing its transition from a missionary outpost to a peasant village. She was a loyal supporter of the church and acted as a mediator between the villagers and the colonial and Brazilian states. Her death struck a tragic blow to the existence of the many villages, which began to disintegrate one after the other. The Villages were under the supervision of an intricate hierarchy of Portuguese servicemen, headed by the Chief Administrator of Vila Boa. The result of this long chain of command and the death of the Great Angrai-oxa was the exploitation of the Caiapo. They were made to work under the supervision of mulatto soldiers and in return were given small rations. Much of the harvested products and the goods gained in exchange for these pr oducts were raked off by officials at each level. Villagers who slacked off were severely punished. Consequently, the Caiapo were unhappy with the hard work and harsh restrictions, such as needing permission to leave their village. The very location of the village added to their frustrations as it was unsuitable for fishing or good hunting. Some of the Caiapo members escaped from the village to return to their cousins in the backlands. As Damiana De Cunha had been raised in a foreign manner and believed in the religion of her foreign masters, she was more concerned in keeping the structure of the village together rather then in leading a Caiapo revolution. Many of the Caiapo had returned to their old ways of violence and plunder. However, De Cunha undertook an expedition to the Sertao to persuade some of the Caiapo to return with her in 1808. She was successful in convincing about seventy of her fellow tribes-men. She was convinced that civilization and Christianity were the only me ans of redemption and salvation for the savage Caiapos who were succumbing to starvation and epidemics. In 1819, the then governor appointed her to undertake another expedition to convince more of the Caiapo to return, and De Cunha embarked on a three month long journey to the Sertao. In 1921, she as dispatched on another expedition

Thursday, September 26, 2019

Explaining a Concept Research Paper Essay Example | Topics and Well Written Essays - 1000 words - 8

Explaining a Concept Research Paper - Essay Example This research paper, therefore, purpose to provide the definition of human trafficking as well as elucidating how it differs from human smuggling. The document will also argue in detail the aspect of Minor Sex Trafficking and mention new laws that defend victim’s necessities. Undoubtedly the role of Christian organizations is crucial in providing assistance to the victims of sexual trafficking. After that, the discussion will also mention some of the organizations that contribute to psychological and financial support to the victims of this unpleasant experience. Global human trafficking is estimated to be about 600,000 to 4,000,000 with the majority of human trafficking individuals being victims of sex trafficking. According to De Chesnay, sex trafficking is explained as the conscription, sheltering, shipping, necessitating, or acquiring of people for the intentions of commercial sex, (De Chesnay 1990). Notably, human trafficking differs from human smuggling because the latter involves a situation where a person freely requests to be transported outside the country of birth of migration. Trafficking in persons, on the other hand, refers to trade in humans, most commonly for the purpose of sexual slavery. Trafficking is not only illegal but also a serious crime that result to a severe violation of the human’s rights. According to the United Nations Office on Drugs and Crime, human trafficking has increased dramatically to the point of being an epidemic, (United Nations 47-48). Even though, the United States Government knows about this crime; it is very difficult to estimate the real number of victims because many of these victims do not report their victimization. Hartjen & Priyadarsini (2012) claims that the State Government estimates that about 14,500 to 17,500 people cross over into the United States annually, (Hartjen & Priyadarsini 173). David Hodge argues further that most of the trafficking in the United States involves citizens that have

Wednesday, September 25, 2019

Reasons to Appreciate the Family Essay Example | Topics and Well Written Essays - 500 words

Reasons to Appreciate the Family - Essay Example In the beginning of the paper, the author would like to tell about his family. His family is relatively small with only him, his brother, his Mom, and Dad. The author is the eldest child in the family and his baby brother is only 17 years old. The researcher believes that every child should appreciate his or her parents for a lot of reasons. His parents' love had brought him here in this world to enjoy life’s pleasures. The author knows that he can never fully grasp all the toils his mother went through when she carried him in her womb much less the pain that she felt when she finally pushed him out to life. The author tells that he needs not to mention all the nights she stayed up late to take care of him and feed him. She is his best friend and confidante as no one knows all his inner thoughts and emotions. The author doesn’t know what’s in her but she can easily make him open his heart to her and let her know what’s inside it. His mom is really exceptio nal and he admires her so much for her love and courage. Dads are always portrayed as tough, unmovable, and firm yet you’ll be surprised to know that my Dad is different. Though he is tough and unmovable, he made me realized the benefits of his character. His toughness refrains the author from being careless in making decisions and encourages him to be strong. The researcher should also mention that amidst his dad’s firmness, he has a soft heart which enables him to understand his limitations and failures.

Tuesday, September 24, 2019

In what ways has comparative research improved our knowledge of the Essay

In what ways has comparative research improved our knowledge of the strengths and limitations of established national patterns of employment relations and HRM - Essay Example In the context of globalization, lean management provides the paradigm with which human resource management can be understood as â€Å"the acknowledgement, development and systematic use of the skills and knowledge of employees.† (Ramirez et al 2007, p 496) Thereby, recognizing the integral and necessary role of employees in the survival of the organization in the global economy, global market. Being such, there is a continuous demand to undertake studies that will address questions pertinent to human resource management and employee relations as it is an accepted truism in human resource practices â€Å"that high performance work systems, the focus is on more than simply information sharing; they also involve the decentralization of decisions and work enrichment, that is providing employees with opportunities for involvement in decision-making and innovation.† (Wood & de Menezes 2008, p 639) In this regard, this paper intends to focus on the question in what way has comparative research improved our knowledge of the strengths and limitations of established national patterns of employee relations and human resource management? The author will primarily draw his claims from UK HRM and employee relations framework. In the end, it is the hope of the author that this paper may provide a clearer perspective on the important role that comparative research plays in the understanding of employee relations and human resource management.

Monday, September 23, 2019

Philosophy of Management Essay Example | Topics and Well Written Essays - 250 words

Philosophy of Management - Essay Example Having gained their consent, she took the campaign to other levels. Moved by her determination to improve the health of our nation, my manager took practical steps to convince the people as well as the government. She arranged public visits to the hospitals to show them children that have acquired the genetic diseases. My manager was righteous in her cause. She wanted to reduce the number of children with genetically acquired diseases. She was offered bribery by various agencies to convince her to abandon her plans of making the testing before marriage a law, but she refused all of them. She is self-less, and worked for a greater cause than becoming rich herself. Concluding, a manager has to be intelligent, practical and righteous in order to succeed. Since my manager had all these qualities, she became successful in her campaign and after the meeting with the King, testing before marriage was made a law in the Kingdom of Saudi

Sunday, September 22, 2019

METR Homework 2 Assignment Example | Topics and Well Written Essays - 500 words

METR Homework 2 - Assignment Example Precipitation can fall as rain, hail, snow or sleet. Once precipitation reaches the group, it forms surface water which often ends up in springs, lakes, rivers, ocean, sea and even underground water. Low, thick clouds reflect solar radiation thus cool the surface of the Earth. High, thin clouds transmit incoming solar radiation. They also entrap some of the outgoing infrared radiation released by the Earth and emit it back downward (Hobbs 67). This warms the earth surface. Ocean, sea and lake surfaces and rain forests have low albedos; they reflect only a small percentage of the suns energy. Deserts, ice, and clouds, however, have high albedos; they reflect a large percentage of the suns energy. Low or high albedo may result into either high or low temperature in an area. The greenhouse effect often produced by greenhouse gases is also brought about by clouds which absorb long wavelength (infrared) radiation from the surface of the earth radiating some of it back down. Additionally the re-radiation of infrared radiation from the Earths surface may simply reflect it back to the surface. This essentially is the electromagnetic radiation of the earth surface which affects the local temperature of an area. Cloud greenhouse forcing effect can cause temperatures of an area to increase. Its negative causes the opposite. Aerosol serve as nuclei for cloud formation, the diagram above shows basic outlook of the processes involved in the production, growth, and eventual removal of atmospheric aerosol particles. Aerosols act as Cloud Condensation Nuclei, cloud droplets are formed through this nucleus. Aerosols also affect the quality of clouds. Studies have shown that high amounts of aerosols in the clouds will cause more than normal droplets in the clouds. Regions in North and South America have high citrus clouds. Reflection, absorption and transmission of cirrus clouds layers in the near infrared wavelength and the visible have been reported by a number of

Saturday, September 21, 2019

T-tests For Independent And Related Samples Essay Example for Free

T-tests For Independent And Related Samples Essay Research Problem   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   With the increased violence that occurs in our society, it is a reality that most children on social welfare or those who have been placed in foster care have had negative experiences. Some children need to be counseled and psychologically helped in order to regain their sense of self and to help them cope with the difficulties that lie ahead of them. The most evident problems that these children have are in terms of their education and schooling. Despite the efforts of social welfare to help them get the education they need, most children drop out of high school. This study would like to determine the difference in the graduation rates of children in foster care who received counseling and those who did not receive counseling. Research Question   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Is there any difference in the graduation rates of children in foster care who had received counseling compared to those who did not? Hypothesis: Null hypothesis: There is no significant difference in the graduation rates of children in foster care whether they received counseling or not. Alternative hypothesis: There is a significant difference in the graduation rates of children in foster care when they received counseling compared to those who did not. Independent variable: Counseling sessions Dependent variable: Graduation rate (high school) Statistical Design: For this study, the appropriate statistical design is the related samples design (within groups) since the goal is to determine whether counseling sessions significantly increased or decreased the graduation rates of children in foster care which satisfies the assumption of the related sample t-test measures. Effect size: The effect size between the two means would indicate the degree or level of the difference between two groups, it could be high, moderate or low effect which would also indicate just how significant the difference between the two means are from each other. A probability value would not be able to clearly point out just how big the difference is. Table 1 t-test Result t df p.05 Graduation rate (with counseling vs without counseling) 2.69 73 .009 N = 30; ES = .60 Table 1 indicates that children in foster care who had received counseling were found to significantly have higher rates of graduation than those who have not received counseling. The t value (2.69) was found to be statistically significant (p.05), thus we reject the null hypothesis and accept the alternative hypothesis that children in foster care are more likely to graduate if they had received counseling. It was also found that the effect size for this result was .60 which is according to Cohen (1988) is of medium degree. This would mean that the difference in the graduation rates for the two groups may be statistically significant but the difference is actually not so big that other factors may actually come into play with why children who receive counseling have better graduation rates. Statistics N = 30 Mean 1 = 14.75; SD = 6.03 Mean 2 = 10.74; SD = 6.69 t = 2.69 df = 73 p = .009

Friday, September 20, 2019

Factors in Biochemical Toxicology

Factors in Biochemical Toxicology Tambudzai Phiri Ndashe Maha Farid In the lecture we discussed several responses of the lung to acute injuries. List these responses and discuss one of these responses providing an example of a toxin or a chemical that induces such response in the lung. (5 points) The lung is particularly vulnerable to toxicity because it gets exposed to foreign compounds both in the external environment and internally through the bloodstream. Acute responses of the lung to injury occur in order to protect the lung from further damage. These responses include the following: Irritation following exposure to volatile gases such as ammonia and chlorine may cause bronchitis and changes in permeability. Exposure to gases or irritants may also lead to damage of the epithelial lining of the entire respiratory tract. Irritation of nerve endings in the respiratory epithelium may occur following exposure to gases or irritants to protect from further exposure. Xenobiotic metabolizing enzymes such as Glutathione S-transferase in the lung tissue also play a role in the pathogenesis of pulmonary toxic response. Oxidative burden following exposure to gases such as ozone, nitrogen dioxide or tobacco smoke. Airway reactivity and bronchoconstriction may occur on exposure to nitric oxides, cholinergic drugs, histamine and tobacco smoke. Pulmonary edema may occur as result of high concentrations of acrolein, hydrogen chloride, nitrogen dioxide, ammonia or phosgene. Pulmonary edema Pulmonary edema is the accumulation of fluid in the lung, which collects in the alveoli; it leads to impaired gas exchange and may cause respiratory failure (Medical News Today, 2014). Exposure to ammonia, a volatile and water soluble gas, has been associated with pulmonary edema. The ammonia gets absorbed into the aqueous secretions of the upper airways of the respiratory system, it reacts with the water in aqueous secretions to from ammonium hydroxide, an alkaline and corrosive solution. Though ammonia may not cause permanent damage it leads to impaired permeability and the accumulation of fluid which obstructs the upper airway and collects in the air sacs. This may lead to low blood oxygen content and altered mental status (Center for Disease Control and Prevention, 2014). The dissolving of the ammonia into aqueous solutions on mucous membranes may also result in corrosive injury to the mucus membranes. High concentrations of acrolein, a common component of smoke, can also cause p ulmonary edema following smoke inhalation. Paraquat, is a widely used herbicide that specifically exerts its toxic effect on the lung tissue. Discuss the mechanism of toxicity of paraquat explaining the specificity of lung toxicity induced by this compound. (5 points) Paraquat has been implicated in number of both accidental and intentional cases of poisoning. It causes dose-dependent toxic effects following oral ingestion; and, absorption of a toxic dose usually results in abdominal pain, vomiting and diarrhea. In addition to the lung, other target organs include mainly the kidneys, but may also cause cardiac and liver toxicity if one if exposed to large doses. Mechanism of paraquat toxicity on the lung Paraquat is selectively taken up into type I and II alveolar epithelial cells by active transport, as a result it reaches a higher concentration than in most other tissue. It causes severe lung injury and fibrosis. The mechanism of toxicity involves the initial reaction of paraquat with an electron donor such as NADPH; paraquat accepts the electron to form a stable radical cation (Figure 1); if this occurs under aerobic conditions, this electron is transferred too oxygen giving rise to superoxide; this process gets repeated over and over in the lungs due to the ready supply of oxygen, resulting in the formation of a redox cycle. The formation of the redox cycle is believed to be responsible for the toxicity by causing the following effects: the formation of large amounts of superoxide may overwhelm the neutralizing effects of superoxide dismutase, allowing the superoxide to accumulate, causing a variety of toxic effects such as the peroxidation of lipids leading to the formation of l ipid radicals that may cause membrane damage (Figure 2); and, the depletion of NADPH due to the formation of active oxygen species may compromise the alveolar cells, reducing their ability to carry out their functions. Figure 1: paraquat reduction-oxidation. Figure 2: the proposed mechanism of paraquat toxicity. Figure 1: adapted from http://www.inchem.org/documents/jmpr/jmpmono/v086pr05.gif Figure 2: adapted from http://totalpict.com/imagesb/1818/1818064104502cc34b8ffb7.gif References Timbrell, J.A. (2009). Principles of Biochemical Toxicology, 4th Edition. CRC Press. Pages 204- 205; and, 337-339. Medical News Today (2014, September 15). What is pulmonary edema? What causes pulmonary edema?  Retrieved from: http://www.medicalnewstoday.com/articles/167533.php The Center for Disease Control and Prevention (2014). Medical Management Guidelines for Ammonia. Retrieved from: http://www.atsdr.cdc.gov/MMG/MMG.asp?id=7tid=2 Maha Farid Discuss the patterns of neurotoxicity and provide one example of a toxin producing each pattern. Examples from the assigned textbooks are recommended. (6 points) The nervous system is a highly complex network of specialized cells and damage to this system may have permanent and serious effects because there is very low capacity to regenerate and little reserve functional capacity. The following are the patterns of neurotoxicity: Neuronopathy: this is the result of the destruction of the peripheral nervous system, or simply put, death of the entire neuron. The drug contaminant 1-mehtyl-4-phenyl-1,2,3,6-tetrahydropyridine (MPTP) causes specific damage to the substantia nigra area of the brain (Timbrell, 2009). It is highly lipophilic and readily enters the brain where it is readily metabolized to a toxic metabolite that is taken up by dopamine neurons. Methyl mercury also causes Neuronopathy. Axonopathy: this is the degeneration of the axon. Carbon disulfide exposure is a good example of a neurotoxin. Exposure to this solvent usually occurs in industry and causes neuronal damage in the central and peripheral nervous systems. The mechanism is believed to involve the chelation of metal ions essential for enzyme activity by the oxothiazolidine and dithiocarbamate metabolites of carbon disulfide, which result from reaction with glycine and glutathione (GSH) (Timbrell, 2009). Myelinopathy: this is a general term used to describe damage to or disorder of the myelin of peripheral nerve fibers, the myelin sheath or the white matter of the brain, in contrast to that affecting the axons (Axonopathy). A number of substances cause Myelinopathy in both the Schwann cells and the Oligodendrocytes. Lead is a good example of a neurotoxin that causes Myelinopathy, especially in children. Transmission toxicity: this is the disruption of neurotransmission. Organophosphorus pesticides such as malathion, which is used in the treatment of head lice in humans, and parathion, are good examples of neurotoxins that cause transmission toxicity. Exposure is usually accidental, suicidal or associated with homicide; and occurs via the gastrointestinal tract, the skin and the lungs. They are acetylcholinesterase inhibitors and acute toxicity manifests via the overstimulation of the muscarinic and nicotinic acetylcholine receptors. Nicotinic signs and symptoms result from the accumulation of acetylcholine at motor nerve endings in skeletal muscles and automated ganglia. This results in fatigue, involuntary twitching and even muscle weakness which may affect muscles of respiration. Death may occur from respiratory distress partly due to neuromuscular paralysis, central depression and even bronchoconstriction (Timbrell, 2009). Discuss the vulnerability of the nervous system to toxicity. (4 points) There are multiple characteristics of the nervous system that make it vulnerable to toxicity; in fact the nervous system is highly susceptible to changes in its environment. The characteristics of the nervous system that make it vulnerable to toxicity include the following: Neurons can have very long axons, making them more vulnerable to toxicity. The nervous system is also highly dependent on glucose, which is the sole source of energy to the central nervous system. This high dependence on glucose is demonstrated through fatal irreparable damage to the nervous system, even in brief obstruction of blood flow to the central nervous system. Energy shortage to the nervous system can lead to glutamate leakage which can cause severe brain injury. The long axons and large cell volume in the nervous system require high metabolic activity due to the electrical transmission of action potential and chemical transmission in the nervous system. Proper axonal transport is very essential for normal brain function. There are multiple fast and slow, anterograde and retrograde transport systems that exist in the nervous system, which complicate the process and add to the sensitivity of this area. Reference Timbrell, J.A. (2009). Principles of Biochemical Toxicology, 4th Edition. CRC Press. Pages 206; and, 339-346.

Thursday, September 19, 2019

Free Grapes of Wrath Essays: Steinbecks Style :: Grapes Wrath essays

Analysis of Style of The Grapes Of Wrath  Ã‚  Ã‚     John Steinbeck’s The Grapes Of Wrath is a moving novel, full of richly metaphorical language.   His writing style often evokes deep emotions, as it does in the passage reprinted below, by creating a clear picture in your mind of what he’s trying to say.   In this selection, he enforces a strong image in the reader’s mind: you cannot escape your past, which will be with you no matter where you go or what you do.   This message is enforced through a combination of wit and style in his writing that is rarely found among literary works.       But you can’t start.   Only a baby can start.   You and me—why, we’re all that’s been.   That anger of a moment, the thousand pictures, that’s us.   This land, this red land, is us; and the flood years and the drought years are us.   We can’t start again.   The bitterness we sold to the junk man—he got it all right, but we have it still.   And when the owner man told us to go, that’s us; and when the tractor hit the house, that’s us until we’re dead.   To California or any place—every one a drum major leading a parade of hurts, marching with our bitterness.   And some day—the armies of bitterness will all be going the same way.   And they’ll all walk together and there’ll be a dead terror from it.  Ã‚  Ã‚   (ch. 9, p. 11)    An important point that Steinbeck tries to deliver is the significance of memory.   â€Å"The bitterness we sold to the junk man—he got it all right, but we have it still.†Ã‚   Despite having rid themselves of the physical presence of reminders of past woes, the mental image and pain still remain.   Just because there isn’t anything around to provide evidence of something happening doesn’t mean that it will go away.   â€Å"You and me—why, we’re all that’s been,† he wrote—people are defined by their experiences as memories, not by what is around them.   One’s character is shaped from within, by his mind and his thoughts, not what he surrounds himself with in the external world. Steinbeck’s word choice has a very significant impact on the effectiveness of his writing.   By using words and phrases like â€Å"junk man,† â€Å"dead terror,† and the repetition of the words â€Å"bitterness† and â€Å"dead,† he drives his point home in a very matter-of-fact sort of way.

Wednesday, September 18, 2019

John Steinbecks Of Mice and Men :: Essays Papers

Of Mice and Men - Critical Evaluation ‘Of Mice and Men’ is a book, which deals with the issues of loneliness, dreams and friendship, the author of this book, is John Steinbeck and it was first published in 1937. The story this book tells is of two friends who travel together looking for work during the recession in America in the 1930’s. The men are George and Lennie. George has to look after Lennie because he is a bit dumb and gets into trouble a lot. They both have a dream of owning their own farm one day. All the characters in the novel show aspects of the main themes, the two main characters, George and Lennie, illustrate these themes throughout the book. They travel together for companionship and for someone to talk to. George and Lennie have nothing in common and therefore the only reason they are friends is to stop each other from becoming lonely. Lennie isn’t all that smart and he worships George utterly, but sometimes George gets annoyed with Lennie’s stupidity and shouts at him, for example, in the first chapter when Lennie was annoying him about ketchup he shouts â€Å"God a’ mighty if I was alone I could live so easy†. Deep down George knows this isn’t true because he doesn’t want to be alone. Also, George cares about Lennie and tries to make sure nothing bad happens to him. Another Character that shows these themes is Crooks. He is isolated from the rest of the workers due to racist prejudice. He lives alone in a shed beside the barn and has very little contact with other people. He is probably the loneliest person on the ranch because know one will speak to him apart form Lennie. He is so lonely he is going insane which is shown when he says â€Å" a guy goes nuts if he ain’t got nobody, don’t make no difference who the guy is, long’s he’s with you. I tell ya†. This really sums up Crooks feelings, all he wants is someone to talk to. On a broader scale the whole structure of the book gives the impression of loneliness. For example, the story is set in a town called Soledad, which is Spanish for loneliness. Also the first chapter starts by giving you a detailed description of the surroundings, the landscape of the Salinas River and â€Å"the strong and stony Gabilan mountains†. John Steinbeck's Of Mice and Men :: Essays Papers Of Mice and Men - Critical Evaluation ‘Of Mice and Men’ is a book, which deals with the issues of loneliness, dreams and friendship, the author of this book, is John Steinbeck and it was first published in 1937. The story this book tells is of two friends who travel together looking for work during the recession in America in the 1930’s. The men are George and Lennie. George has to look after Lennie because he is a bit dumb and gets into trouble a lot. They both have a dream of owning their own farm one day. All the characters in the novel show aspects of the main themes, the two main characters, George and Lennie, illustrate these themes throughout the book. They travel together for companionship and for someone to talk to. George and Lennie have nothing in common and therefore the only reason they are friends is to stop each other from becoming lonely. Lennie isn’t all that smart and he worships George utterly, but sometimes George gets annoyed with Lennie’s stupidity and shouts at him, for example, in the first chapter when Lennie was annoying him about ketchup he shouts â€Å"God a’ mighty if I was alone I could live so easy†. Deep down George knows this isn’t true because he doesn’t want to be alone. Also, George cares about Lennie and tries to make sure nothing bad happens to him. Another Character that shows these themes is Crooks. He is isolated from the rest of the workers due to racist prejudice. He lives alone in a shed beside the barn and has very little contact with other people. He is probably the loneliest person on the ranch because know one will speak to him apart form Lennie. He is so lonely he is going insane which is shown when he says â€Å" a guy goes nuts if he ain’t got nobody, don’t make no difference who the guy is, long’s he’s with you. I tell ya†. This really sums up Crooks feelings, all he wants is someone to talk to. On a broader scale the whole structure of the book gives the impression of loneliness. For example, the story is set in a town called Soledad, which is Spanish for loneliness. Also the first chapter starts by giving you a detailed description of the surroundings, the landscape of the Salinas River and â€Å"the strong and stony Gabilan mountains†.

Tuesday, September 17, 2019

Comparison and contrast on the narrative point of view in metamorphosis and chronicles of a death foretold Essay

In metamorphosis Franz Kafka uses a narrative point of view called third person omniscient, where it is mostly limited since only his thoughts and feelings are presented, however on the other hand in the chronicles of a death foretold Garcà ¯Ã‚ ¿Ã‚ ½a Mà ¯Ã‚ ¿Ã‚ ½rquez relates the plot of a murder about which everyone knows before it happens through the use of a narrator who tells the story in the first person, as a witness to the events that have occurred 27 years earlier, Yet the narrator is recounting the tale years later from an omniscient point of view, sharing all of the characters’ thoughts. I intend to compare and contrast both narrative point of views in both metamorphosis and chronicle of a death foretold, through affirming the techniques that are used to clarify this point of view such as diction, the use of black comedy, the use of irony etc. One of the properties of first person narration is that the narrator may be a character who tells the story as he/she sees it. The fact that a first person narrator tells the story from his/her point of view, in most cases tends to make the narrator unreliable and therefore unbelievable or doubtful for example in the chronicles of a death foretold the narrator states that Santiago Nasar is innocent this shows that the narrator is biased and unreliable. A first-person narrator gives his own point of view but does not know what other characters are thinking this is an ability usually reserved for the third-person omniscient point of view like in metamorphosis. The third-person omniscient point of view can enter the consciousness of any character therefore making him credible and more reliable than a first person narrator. In Kafka’s metamorphosis we sometimes see things through Gregor’s eyes, but more typically we see him omnisciently from the outside (from other characters like his father, his mother or his sister) this occurs on page 126 at the beginning of chapter three, this effect causes the reader to feel sympathy for Gregor. This dual effect is extremely powerful in making the reader believe what they read since it is not only one person’s opinion however it is many that say the same things. Limited omniscient narrators are usually unbiased or neutral (which means that they don’t favour any particular characters). The narrative point of view seems to present a picture of Gregor and the world as he understands it, both before and after his metamorphosis. This does not necessarily mean that all of Gregor’s judgements are to be accepted in fact it is quite on the contrary, Kafka uses irony and black comedy to indicate that Gregor is at times misled, for instance in thinking he can still go to the office even after becoming an insect and, more sadly, in thinking his family is putting his interests first. Since the narrator is omniscient we are given the attitudes and tones of other characters in the book, for example when Gregor’s father first sees Gregor he gets angry thinking that he had lost the only means of providing for his family (page 106) . When we read this we have no doubt that Gregor’s father Mr. Samsa is angry this is called credibility. The third person omniscient narrator also helps us in getting a clear picture of the surroundings through description. An example of this can be found at the bottom of page 105 the description of the stains on the white doors helps to give the reader a mental picture of the surroundings. Another example of this can be found on pages 119-120 when Gregor’s room is described as â€Å"cosy† and â€Å"comfortably furnished with old heirlooms†. Another example of the third person narrator’s description of the surroundings is when the narrator describes the view from Gregor’s window as being â€Å"melancholy† and quite depressing (through the mention of raindrops and the weather) on page 87. These descriptions all help the reader in understanding Gregor’s pain, suffering and helplessness towards the situation. One of the most outstanding features of Chronicle of a Death Foretold is the point of view Garcia Marquez uses to tell the story. Narrating the story from the first-person point of view is the unnamed son of Luisa Santiago, having returned to the river village after being gone for twenty-seven years, the narrator tries to reconstruct the events of the day that ends in the murder of Santiago Nasar. In this novel, however, Garcia Marquez makes the narrator telling the story credible towards the end to give the effect of confusion. The reader is confused about whether the narrator is reliable or not. Even though the narrator isn’t the main character in the text he plays and important roll in the novel as well as in the investigation. The fact that he cannot enter other characters consciousness also complements the fact that first person narrators are unreliable and unbelievable. We do not learn what the other characters are thinking or feeling unless they show us by their words or actions. First person narration can be unreliable due to the limited knowledge and/or understanding of events that have occurred. The author may use this unreliability to give questionable moral values or to make the character or reader biased about the people and events that are described. The difference between objectivity and subjectivity is the difference between fact and opinion, An objective piece of information, therefore, needs to be the whole truth or at least to be unbiased, whereas a subjective point of view is biased because it is either not the complete picture or it is merely a perspective or an expression of feelings. Depending on whether the narrator is objective or subjective we can judge whether the narrator is reliable or not. If the narrator in chronicles of a death foretold was omniscient he could have given a reliable account of the events that took place after the murder, however since he is biased, he blurs the edges and makes the diseases that the people of the town obtained seem as if they were being punished for not stopping the Vicario brothers. However, scientifically the diseases had nothing to do with guilt. The narrator in chronicles of a death foretold also creates confusion through giving details that aren’t connected to the murder as well as different versions of the chronological events. For example in the beginning of the text the narrator gives accounts of the weather on the day of the murder and showed that each character gave different versions of the weather according to how each of the characters were associated with Santiago Nasar (page 17), the narrator also gives details that aren’t linked to the murder such as the details given about the wedding (lavish, expensive etc.). The techniques used to clarify the narrative point of view include the use of irony, black comedy, magic realism, diction and sentence structure. For example in metamorphosis when Gregor attempts to get out of bed, Kafka uses black comedy to give the effect that any topics or events that are regarded as serious or depressing are treated with humor. Another technique of clarifying narrative point of view used by Mà ¯Ã‚ ¿Ã‚ ½rquez is the use of quotations persistently throughout the text. The word â€Å"liberating† on page 107 in metamorphosis, as well as the line â€Å"Gregor waited in vain† reflect Gregor’s inner thoughts as the omniscient narrator reveals them, this suggests that the narrator is objective and that the narrator is omniscient. In metamorphosis the point of view shifts as the corpse of Gregor Samsa is discovered, this shift in the point of view convinces the reader that the Samsa’s had been relieved from an enormous burden. The removal of the â€Å"burden† off the Samsa family helps them in planning for the future as if Gregor never existed. This gives the reader the impression that the Samsa’s are cruel and wicked and it also creates a feeling of pity for Gregor. In conclusion I strongly believe that point of view is very important in Chronicles of a death foretold as well as in metamorphosis. I believe that both writers were successful in their choices of narrative point of view. If I was to describe the narrative point of view in chronicles of a death foretold in one word then it is â€Å"fatalistic†, however if I was to describe the narrative point of view in metamorphosis in one word it would be â€Å"accommodative†.

Monday, September 16, 2019

Psychology and Research Essay

1. There are various methods in psychological research, both qualitative and quantitative. Among them are field experiment, which is more qualitative and the statistical survey which, as the name suggests, a highly quantitative approach. Field experiment is a scientific method in research approach where the researchers (psychology-related researchers in this case) examine the participants or the data in the real world rather than doing the research in the laboratory, but all the same, the â€Å"field researchers have followed the structured approach†1 in research. Statistical survey, on the other hand is used to gather quantitative information on a given subject or participant in a population. It involves statistical processes in arranging data for them to be useful information to readers. It is worth noting however that a research rarely relies on a single method alone. Oftentimes, it is a combination of two or more methods to make it/the theory or contention stronger and more reliable. 2. With the psychosis studies and experiences of R.D. Lang, a psychoanalyst and a radical psychiatrist, he was able to observe his patients for real or â€Å"on field† when he developed his research regarding the subject (psychosis). It is a condition when an individual lost contact with the real world. Psychosis is best described by broad diagnostic concepts such as schizophrenia or bipolar disorder, and that these concepts describe brain diseases that are probably inherited. The task of psychology and its related researches on the subject matter aims to identify neuropsychological abnormalities in patients, in the hope that these might provide clues about the aetiology of the presumed brain pathology. Within this method, there is little scope for psychological intervention, as it is assumed that brain diseases are unresponsive to this kind of treatment. Another psychological research is the intelligence test of Binet or the currently evolved Stanford-Binet Scale which is one of the psychologically related tests or research where statistical approach may be applied. This method was developed containing the idea of graded tests series, the concept of intelligence and the conception of the fundamental qualities of an intelligence test. It was originally composed of thirty items in increasing difficulty, with grouped testees either according to age or gender or any other classification that may be applied. 3 This is where the current IQ Tests evolved. 3. When conducting research with human participants, consent and confidentiality4 are the two very important aspects of the study. Consent of the subjects should be obtained first to let them be aware of the entire study and will let them adjust and not to feel deceived. This will also help the researchers and the participants work together in harmony and will facilitate the entire research process. Aside from these, respect is another reason why consent of the participants must be obtained first. Confidentiality, on the other hand, will secure the safety and honor of the subjects/participants and at the same time will protect the reliability and soundness of the research itself. All the ethical concerns mentioned are generally for the respect of human life, as an individual and in order for the psychology profession be respectable as well. No one can respect the profession if in return, it does not know how to value the dignity of humans in the case that the latter be a participant or a subject in a psychology-related research.

Sunday, September 15, 2019

Gian Lorenzo Bernini

Giant Lorenz Bernie â€Å"Ecstasy of Saint Teresa† I chose Ecstasy of Saint Teresa by Bernie because it is an impressive multi-media installation that helps me understand the intense experience of Saint Thresher's visions. Four black marble columns frame the scene of Saint Theresa floating as if on a cloud as a playful angel is about to plunge an arrow repeatedly into her. Her face portrays a feeling of intense pain and pleasure as she accepts the glory and light of her lord. Heavenly light is shining down on them. Through the use of natural light shining down from an unseen mystical source.Brass reflective rods are lined up in a row opening up towards the couple further signifying the beauty and grace of the light. From both sides of the main characters a viewer then notices a seated audience relief carved out of marble. The audience seems to be captivated by the untraditional portrayal of god like visions. The marble is so beautifully carved to render flesh and the texture o f clothing. Ecstasy of Saint Teresa is equally frightening and stunning; reflecting the religion it represents. This piece is a perfect example of Baroque sculpture. A common characteristic ofBaroque art is including the audience into the work. Ecstasy of Saint Teresa does this by way of the theater windows. The relief of witnesses within these windows gives the sense that all of this is happening on a stage, and the audience is thus placed in orchestral seats in front of the stage. This includes the viewers into the work and justifies the drama portrayed theatrically in front of us. The scene portrayed here is an intense one. Seeing the look on Saint Teeter's face shows fear, pain, and pleasure. This is Juxtaposed with the look of calm playfulness on the angels face as he threatens her with the arrow.Natural light bathes both the figures in a holy light that implies a sense of realism to the existence of God. The emotional impression the piece implies is very characteristic of Baro que art. One can imagine the pious traveling great distances to be brought down on their knees by Bering's instillation. Bernie was a master in working with marble. The articulate depiction of different weights of cloth is impressive. Saint Teresa is dressed in a heavy textile that weighs her down in the earthly sense. The angel is lifted into the heavens by his silky clothing that moves easily in the breeze.He shows off more of his craftsmanship by way of the balcony windows. There is an illusion of continued space beyond what we can see. Bernie also includes a stylized classical pediment. This pediment is cleverly utilized to hide a window that lets in the natural light that is focused on the centerpiece. Ecstasy of Saint Teresa was created using Marble, gilded brass, natural light, and architectural elements to create a whole composition. This makes Bering's epic depiction the first multimedia installation that predates the popularization of the art form by 3 centuries. Gian Lorenzo Bernini Giant Lorenz Bernie â€Å"Ecstasy of Saint Teresa† I chose Ecstasy of Saint Teresa by Bernie because it is an impressive multi-media installation that helps me understand the intense experience of Saint Thresher's visions. Four black marble columns frame the scene of Saint Theresa floating as if on a cloud as a playful angel is about to plunge an arrow repeatedly into her. Her face portrays a feeling of intense pain and pleasure as she accepts the glory and light of her lord. Heavenly light is shining down on them. Through the use of natural light shining down from an unseen mystical source.Brass reflective rods are lined up in a row opening up towards the couple further signifying the beauty and grace of the light. From both sides of the main characters a viewer then notices a seated audience relief carved out of marble. The audience seems to be captivated by the untraditional portrayal of god like visions. The marble is so beautifully carved to render flesh and the texture o f clothing. Ecstasy of Saint Teresa is equally frightening and stunning; reflecting the religion it represents. This piece is a perfect example of Baroque sculpture. A common characteristic ofBaroque art is including the audience into the work. Ecstasy of Saint Teresa does this by way of the theater windows. The relief of witnesses within these windows gives the sense that all of this is happening on a stage, and the audience is thus placed in orchestral seats in front of the stage. This includes the viewers into the work and justifies the drama portrayed theatrically in front of us. The scene portrayed here is an intense one. Seeing the look on Saint Teeter's face shows fear, pain, and pleasure. This is Juxtaposed with the look of calm playfulness on the angels face as he threatens her with the arrow.Natural light bathes both the figures in a holy light that implies a sense of realism to the existence of God. The emotional impression the piece implies is very characteristic of Baro que art. One can imagine the pious traveling great distances to be brought down on their knees by Bering's instillation. Bernie was a master in working with marble. The articulate depiction of different weights of cloth is impressive. Saint Teresa is dressed in a heavy textile that weighs her down in the earthly sense. The angel is lifted into the heavens by his silky clothing that moves easily in the breeze.He shows off more of his craftsmanship by way of the balcony windows. There is an illusion of continued space beyond what we can see. Bernie also includes a stylized classical pediment. This pediment is cleverly utilized to hide a window that lets in the natural light that is focused on the centerpiece. Ecstasy of Saint Teresa was created using Marble, gilded brass, natural light, and architectural elements to create a whole composition. This makes Bering's epic depiction the first multimedia installation that predates the popularization of the art form by 3 centuries.

Saturday, September 14, 2019

Sample Costs to Produce Processing Tomatoes

TM-SV-08-1 UNIVERSITY OF CALIFORNIA – COOPERATIVE EXTENSION 2008 SAMPLE COSTS TO PRODUCE PROCESSING TOMATOES TRANSPLANTED IN THE SACRAMENTO VALLEY Prepared by: Gene Miyao Karen M. Klonsky Pete Livingston UC Cooperative Extension Farm Advisor, Yolo, Solano, & Sacramento Counties UC Cooperative Extension Specialist, Department of Agricultural and Resource Economics, UC Davis UC Cooperative Extension Staff Research Associate, Department of Agricultural and Resource Economics, UC DavisUC COOPERATIVE EXTENSION SAMPLE COSTS TO PRODUCE PROCESSING TOMATOES TRANSPLANTED In the Sacramento Valley – 2008 CONTENTS INTRODUCTION †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2 ASSUMPTIONS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ CULTURAL PRACTICES AND MATERIAL INPUTS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3 CASH OVERHEAD †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5 NON-CASH OVERHEAD †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ REFERENCES †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 TABLE 1. COSTS PER ACRE TO PRODUCE PROCESSING TOMATOES †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 10 TABLE 2. COSTS AND RETURNS PER ACRE TO PRODUCE PROCESSING TOMATOES †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 12 TABLE 3.MONTHLY CASH COSTS PER ACRE TO PRODUCE PROCESSING TOMATOES †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 14 TABLE 4. WHOLE FARM ANNUAL EQUIPMENT, INVESTMENT, AND BUSINESS OVERHEAD COSTS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 15 TABLE 5. HOURLY EQUIPMENT COSTS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 17 TABLE 6. RANGING ANALYSIS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8 TABLE 7. COSTS AND RETURNS/ BREAKEVEN ANALYSIS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 19 TABLE 8. DETAILS OF O PERATIONS †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 20 INTRODUCTION The sample costs to produce transplanted processing tomatoes in the Sacramento Valley is based on the 2007 cost and returns study practices using 2008 prices and are presented in this study.The price adjustments are for fuel, fertilizers, pesticides, water, labor rates, interest rates, and some cash overhead costs. This study is intended as a guide only, and can be used to make production decisions, determine potential returns, prepare budgets and evaluate production loans. Pr actices described are based on production practices considered typical for the crop and area, but may not apply to every situation. Sample costs for labor, materials, equipment, and custom services are based on current figures.Blank columns, â€Å"Your Costs†, in Tables 1 and 2 are provided to enter actual costs of an individual farm operation. 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, (530) 752-2414 or the local UC Cooperative Extension office.Two additional cost of production study for processing tomatoes grown in this region are also available: â€Å"Sample Costs To Produce Processing Tomatoes, Direct Seeded, In the Sacramento Valley – 2007†, and â€Å"Sample Costs To Produce Processing Tomatoes, Transplante d, In the Sacramento Valley – 2007†. Sample Cost of Production Studies for many commodities are available and can be requested through the Department of Agricultural Economics, UC Davis, (530) 752-2414. Current studies can be downloaded from the department website http://coststudies. ucdavis. edu/ or obtained from selected county UC Cooperative Extension offices.The University of California prohibits discrimination or harassment of any person on the basis of race, color, national origin, religion, sex, gender identity , pregnancy (including childbirth, and medical conditions related to pregnancy or childbirth), physical or mental disability , medical condition (cancer-related or genetic characteristics), ancestry, marital status, age, sexual orientation, citizenship, or service in the uniformed services (as defined by the Uniformed Services Employment and Reemployment Rights Act of 1994: service in the uniformed services includes membership, application for membership, performance of service, application for service, or obligation for service in the uniformed services) in any of its programs or activities. University policy also prohibits reprisal or retaliation against any person in any of its programs or activities for making a complaint of discrimination or sexual harassment or for using or participating in the investigation or resolution process of any such complaint. University policy is intended to be consistent with the provisions of applicable State and Federal laws.Inquiries regarding the University’s nondiscrimination policies may be directed to the Affirmative Action/Equal Opportunity Director, University of California, Agriculture and Natural Resources, 1111 Franklin Street, 6th Floor, Oakland, CA 94607, (510) 987-0096. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 2 ASSUMPTIONS The following assumptions refer to tables 1 to 8 and pertain to sample costs and returns to prod uce transplanted processing tomatoes in the Sacramento Valley. Input prices and interest rates are based on 2008 values. However, production practices were not updated from the 2007 study. Practices described are not recommendations by the University of California, but represent production practices considered typical of a well-managed farm for this crop and area.Some of the costs and practices listed may not be applicable to all situations nor used during every production year and/or additional ones not indicated may be needed. Processing tomato cultural practices and material input costs will vary by grower and region, and can be significant. The practices and inputs used in the cost study serve as a guide only. The costs are shown on an annual, per acre basis. The use of trade names in this report does not constitute an endorsement or recommendation by the University of California nor is any criticism implied by omission of other similar products. Farm. The hypothetical field and row-crop farm consists of 2,900 non-contiguous acres of rented land.Tomatoes are transplanted on 630 acres (70% of the tomato acreage) and direct seeded on 270 acres (30% of the tomato acreage) for a total of 900 acres. Two thousand acres are planted to other rotational crops including alfalfa hay, field corn, safflower, sunflower, dry beans and/or wheat. For direct seeded tomato operations, please refer to the study titled, â€Å"Sample Costs to Produce Processing Tomatoes, Directed Seeded, in the Sacramento Valley – 2007†. The grower also owns various investments such as a shop and an equipment yard. In this report, practices completed on less than 100% of the acres are denoted as a percentage of the total tomato crop acreage.CULTURAL PRACTICES AND MATERIAL INPUTS Land Preparation. Primary tillage which includes laser leveling, discing, rolling, subsoiling, land planing, and listing beds is done from August through early November in the year preceding transplanting. To maintain surface grade, 4% of the acres are laser leveled each year. Fields are stubbledisced and rolled (using a rice roller). Fields are subsoiled in two passes to a 30-inch depth and rolled. A medium-duty disk with a flat roller following is used. Ground is smoothed in two passes with a triplane. Beds on five-foot centers are made with a six-bed lister, and then shaped with a bed-shaper cultivator.Transplanting. Planting is spread over a three-month period (late March through early June) to meet contracted weekly delivery schedules at harvest. The transplants are planted in a single line per bed. Direct seed is for the early season and precedes transplanting. All of the 630 acres are custom planted with greenhouse-grown transplants. Costs for extra seed (15%) purchased to allow for less than 100% germination and for non-plantable transplants are included in the respective categories in Table 2. Fertilization. In the fall, ahead of listing beds, a soil amendment, gypsum at 3. 0 tons per acre is custom broadcast spread on 20% of the acres.After listing, as part of the bed shaping operation, 11-52-0 is shanked into the beds at 100 pounds per acre. Prior to planting, liquid starter fertilizer, 8-24-6 plus zinc, is banded below the seed line at 15 gallons of material per acre. Nitrogen fertilizer, UN-32 at 150 pounds of N per acre is sidedress-banded at layby. Additional N is applied under special needs on 20% of acres as CAN 17 at 100 pounds of product per acre as a sidedress. Irrigation. In this study, water is calculated to cost $31. 92 per acre-foot or $2. 66 per acre-inch and is a combination of 1/2 well water ($47. 67 per acre-foot) and 1/2 canal delivered surface water ($16. 17 per acre-foot).The irrigation costs shown in Tables 1 and 3 include water, pumping, and labor charges. The transplants receive a single sprinkler irrigation after planting. Prior to initial furrow irrigation, fields are all chiseled to 12 inches deep in the furrow. Eight furrow irrigations are applied during the season. In 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 3 this study 3. 5 acre-feet (42 acre-inches) is applied to the crop – 2. 0 acre-inches by sprinkler and 40 acreinches by furrow. Although sub-surface drip irrigation is gaining in popularity, it is not used in this study. Pest Management. The pesticides and rates mentioned in this cost study are listed n Integrated Pest Management for Tomatoes and UC Pest Management Guidelines, Tomato. For more information on other pesticides available, pest identification, monitoring, and management visit the UC IPM website at www. ipm. ucdavis. edu. Written recommendations are required for many pesticides and are made by licensed pest control advisors. For information and pesticide use permits, contact the local county agricultural commissioner's office. Weeds. Beginning in January, Roundup plus Goal is sprayed on the fallow beds to control eme rged weeds and repeated later with Roundup only. Before planting, the beds are cultivated twice to control weeds and to prepare the seedbed.Wilcox Performer conditions bed and applies starter fertilizer. Trifluralin is broadcast sprayed at 1. 0 pint per acre and incorporated with a power mulcher. To control nutsedge, Dual Magnum at 1. 5 pints of product per acre is added to trifluralin as a tank-mix and applied to 30% or 189 acres. Matrix is applied to 80% or 504 acres in an 18-inch band at a rate of 2. 0 ounces of material per acre to control a range of weeds. A combination of hand weeding and mechanical cultivation is also used for weed control. The crop is mechanically cultivated with sled-mounted cultivators three times during the season. A contract labor crew hand removes weeds.Insects and Diseases. The primary insect pests of seedlings included in this study are flea beetle, darkling ground beetle, and cutworm. Foliage and fruit feeders included are tomato fruitworm, various a rmyworm species, russet mite, stinkbug, and potato aphid. Diseases are primarily bacterial speck, late blight, and blackmold fruit rot. A Kocide and Dithane tank mix for bacterial speck is applied to 30% of the acres. All of the above applications are made by ground. The following applications are made by aircraft. Sulfur dust for russet mite control is applied to 70% of the acres. Asana for general insect control is applied to 40% of the acres.Confirm for worm control is applied to 100% of the acres. Bravo is applied in June to 5% of the acres for late blight control and again in September as a fruit protectant fungicide on 15% of the acres. Fruit Ripener. Ethrel, a fruit ripening agent, is applied by ground before harvest to 5% of the acres at 4. 0 pints per acre. Harvest. The fruit is mechanically harvested using one primary harvester for 90% of the acres and one older harvester for special harvest situations and as a backup to the primary harvester. Typically growers with this a creage of processing tomatoes own tractors, trailer dollies, generator-light machines, and harvest support equipment.Four manual sorters, a harvester driver, and two bulk-trailer tractor operators are used per harvester. A seasonal average of 1. 5 loads per hour at 25 tons per load are harvested with two (one day and one night) shifts of 10 hours each. Harvest efficiency includes down time, scheduled daily breaks, and transportation between fields. The processor pays the transportation cost of the tomatoes from the field to the processing plant. Costs for harvest operations are shown in Tables 1, 3 and 7; the equipment used is listed in Tables 4 and 5. If tomatoes are custom harvested, harvest expenses are subtracted from harvest costs in Tables 1 and 3, and the custom harvest charges added.The equipment for harvest operations is then subtracted from investment costs in Table 4. Growers may choose to own harvesting equipment, purchased either new or 2008 Transplanted Processing Toma to Cost and Returns Study Sacramento Valley UC Cooperative Extension 4 used, or hire a custom harvester. Many factors are important in deciding which harvesting option a grower uses. The options are discussed in â€Å"Acquiring Alfalfa Hay Harvest Equipment: A Financial Analysis of Alternatives†. Yields. County average annual tomato crop yields in the Sacramento Valley over the past ten years ranged from 26. 34 to 43. 00 tons per acre. The reporting counties are Colusa, Sacramento, Solano, Sutter, Yolo, and sometimes Glenn counties.Butte and Tehama are the only two Sacramento Valley counties that do not report processing tomatoes. The weighted average yields for the Sacramento Valley from 1997 to 2006 are shown in Table A. In this study, a yield of 35 tons per acre is used. Table A. Sacramento Valley Yield and Price †  Tons $ Year per acre per ton 2006 35. 44 59. 28 2005 34. 30 49. 81 2004 40. 51 48. 06 2003 33. 74 48. 82 2002 37. 64 48. 37 2001 35. 23 48. 49 2000 34. 44 49. 54 1999 34. 58 58. 68 1998 29. 90 53. 68 1997 33. 24 50. 85 Average 34. 90 51. 56 Returns. Customarily, growers produce tomatoes under contract with various food processing companies. County †  Source: California Agricultural Commissioner Crop Reports. verage prices in the Sacramento Valley ranged from $45. 66 to $62. 00 per ton over the last 10 years and the Valley-wide weighted averages are shown in Table A. A price of $70. 00 per ton is used in this study to reflect the return price growers are currently receiving. Assessments. Under a state marketing order a mandatory assessment fee is collected and administered by the Processing Tomato Advisory Board (PTAB). The assessment pays for inspecting and grading fruit, and varies between inspection stations. In Yolo County, inspection fees range from $6. 36 to $8. 90 per load with an average of $6. 75. Growers and processors share equally in the fee; growers pay $3. 38 per load in this study.A truckload is assumed to be 25 to ns. Tomato growers are also assessed a fee for the Curly Top Virus Control Program (CTVCP) administered by the California Department of Food and Agriculture (CDFA). Growers in Yolo County (District 111) are charged $0. 019 per ton. Additionally, several voluntary organizations assess member growers. California Tomato Growers Association (CTGA) represents growers’ interest in negotiating contract prices with processors. CTGA membership charges are $0. 17 per ton. The California Tomato Research Institute funds projects for crop improvement. CTRI membership charges are $0. 07 per ton. Labor. Basic hourly wages for workers are $11. 56 and $8. 0 per hour for machine operators and nonmachine (irrigators and manual laborers) workers, respectively. Adding 36% for the employer’s share of federal and state payroll taxes, insurance and other benefits raises the total labor costs to $15. 72 per hour for machine operators and $10. 88 per hour for non-machine labor. The labor for op erations involving machinery is 20% higher than the field operation time, to account for equipment set up, moving, maintenance, and repair. The current minimum wage is $8. 00 per hour. CASH OVERHEAD Cash overhead consists of various cash expenses paid out during the year that are assigned to the whole farm and not to a particular operation.These costs include property taxes, interest on operating capital, office expense, liability and property insurance, share rent, supervisors’ salaries, field sanitation, crop insurance, and investment repairs. Employee benefits, insurance, and payroll taxes are included in labor costs and not in overhead. Cash overhead costs are shown in Tables 1, 2, 3, and 4. Property Taxes. Counties charge a base property tax rate of 1% on the assessed value of the property. In some counties special assessment districts exist and charge additional taxes on property including equipment, buildings, and improvements. For this study, county taxes are calculat ed as 1% of the average value of the property. Average value equals new cost plus salvage value divided by 2 on a per acre basis. 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 5 Interest o n Operating Capital. Interest on operating capital is based on cash operating costs and is calculated monthly until harvest at a nominal rate of 6. 75% per year. A nominal interest rate is the typical market cost of borrowed funds. Insurance. Insurance for farm investments varies depending on the assets included and the amount of coverage. Property insurance provides coverage for property loss and is charged at 0. 740% of the average value of the assets over their useful life. Liability insurance covers accidents on the farm and costs $1,438 for the entire farm or $0. 50 per acre. Office Expense.Office and business expenses are estimated to be $50,489 for the entire farm or $17. 41 per acre. These expenses include office supplies, telephones, bookkeeping, accounting, legal fees, road maintenance, office and shop utilities, and miscellaneous administrative expenses. Share Rent. Rent arrangements will vary. The tomato land in this study is leased on a share-rent basis with the landowner receiving 12% of the gross returns. The land rented includes developed wells and irrigation system. Field Supervisors’ Salary. Supervisor salaries for tomatoes, including insurance, payroll taxes, and benefits, and are $94,500 per year for two supervisors.Two thirds of the supervisors’ time is allocated to tomatoes. The costs are $70. 00 per acre. Any returns above total costs are considered returns on risk and investment to management (or owners). Field Sanitation. Sanitation services provide portable toilet and washing facilities for the ranch during the crop season. The cost includes delivery and weekly service. Costs will vary depending upon the crops and number of portable units required. Crop Insurance. The insurance pro tects the grower from crop losses due to adverse weather conditions, fire, unusual diseases and/or insects, wildlife, earthquake, volcanic eruption, and failure of the irrigation system.The grower can choose the protection level at 50% to 75% of production history or county yields. In this study, no level is chosen. The cost shown in the study is the average of the costs paid by the growers who reviewed this study. NON-CASH OVERHEAD Non-cash overhead is calculated as the capital recovery cost for equipment and other farm investments. Although farm equipment used for processing tomatoes may be purchased new or used, this study shows the current purchase price for new equipment. The new purchase price is adjusted to 60% to reflect a mix of new and used equipment. Annual ownership costs (equipment and investments) are shown in Tables 1, 2, and 5.They represent the capital recovery cost for investments on an annual per acre basis. Capital Recovery Costs. Capital recovery cost is the ann ual depreciation and interest costs for a capital investment. It is the amount of money required each year to recover the difference between the purchase price and salvage value (unrecovered capital). It is equivalent to the annual payment on a loan for the investment with the down payment equal to the discounted salvage value. This is a more complex method of calculating ownership costs than straight-line depreciation and opportunity costs, but more accurately represents the annual costs of ownership because it takes the time value of money into account (Boehlje and Eidman).The formula for the calculation of the annual capital recovery costs is; Capital *# && # * ,% Purchase † Salvage( ) %Recovery(/ + ,Salvage ) Interest/ % ( Pr ice Value Value Rate + . ‘ $ , / ‘. Factor +$ 2008 Transplanted Processing Tomato Cost and Returns Study ! Sacramento Valley UC Cooperative Extension 6 Salvage Value. Salvage value is an estimate of the remaining value of an investment at the end of its useful life. For farm machinery the remaining value is a percentage of the new cost of the investment (Boehlje and Eidman). The percent remaining value is calculated from equations developed by the American Society of Agricultural Engineers (ASAE) based on equipment type and years of life. The life in years is estimated by dividing the wear out life, as given by ASAE by the annual hours of use in this operation.For other investments including irrigation systems, buildings, and miscellaneous equipment, the value at the end of its useful life is zero. The salvage value for land is equal to the purchase price because land does not depreciate. The purchase price and salvage value for certain equipment and investments are shown in Table 5. Capital Recovery Factor. Capital recovery factor is the amortization factor or annual payment whose present value at compound interest is 1. The amortization factor is a table value that corresponds to the interest rate and the life of t he equipment. Interest Rate. The interest rate of 4. 25% used to calculate capital recovery cost is the effective long-term interest rate in January 2008.The interest rate is used to reflect the long-term realized rate of return to these specialized resources that can only be used effectively in the agricultural sector. Equipment Costs. Equipment costs are composed of three parts: non-cash overhead, cash overhead, and operating costs. Some of the cost factors have been discussed in previous sections. The operating costs consist of repairs, fuel, and lubrication. The fuel, lube, and repair cost per acre for each operation in Table 1 is determined by multiplying the total hourly operating cost in Table 5 for each piece of equipment used for the selected operation by the hours per acre. Tractor time is 10% higher than implement time for a given operation to account for setup, travel and down time. Repairs, Fuel and Lube.Repair costs are based on purchase price, annual hours of use, tot al hours of life, and repair coefficients formulated by the ASAE. Fuel and lubrication costs are also determined by ASAE equations based on maximum Power-Take-Off horsepower, and fuel type. Prices for on-farm delivery of diesel and unleaded gasoline are $3. 54 and $3. 57 per gallon, respectively. Irrigation System. Irrigation equipment owned by the grower consists of main lines, hand moved sprinklers, portable pumps, V-ditchers, and siphon tubes. Risk. Risks associated with processing tomato production are not assigned a production cost. All acres are contracted prior to harvest and all tonnage-time delivery contracts are assumed to have been met. No excess acres are grown to fulfill contracts.While this study makes an effort to model a production system based on typical, real world practices, it cannot fully represent financial, agronomic and market risks which affect the profitability and economic viability of processing tomato production. Table Values. Due to rounding the totals may be slightly different from the sum of the components. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 7 REFERENCES American Society of Agricultural Engineers. 2003. American Society of Agricultural Engineers Standards Yearbook. Russell H. Hahn and Evelyn E. Rosentreter (ed. ) St. Joseph, Missouri. 41st edition. Barker, Doug.California Workers’ Compensation Rating Data for Selected Agricultural Classifications as of January 2008. California Department of Insurance, Rate Regulation Branch. Boehlje, Michael D. , and Vernon R. Eidman. 1984. Farm Management. John Wiley and Sons. New York, NY. Blank, Steve, Karen Klonsky, Kim Norris, and Steve Orloff. 1992. Acquiring Alfalfa Hay Harvest Equipment: A Financial Analysis of Alternatives. University of California. Oakland, CA. Giannini Information Series No. 92-1. http://giannini. ucop. edu/InfoSeries/921-HayEquip. pdf. Internet accessed May, 2008. California State Automobile As sociation. 2008. Gas Price Averages 2007 – 2008.AAA Press Room, San Francisco, CA. http://www. csaa. com/portal/site/CSAA/menuitem. 5313747aa611bd4e320cfad592278a0c/? vgnextoid= 8d642ce6cda97010VgnVCM1000002872a8c0RCRD. Internet accessed April, 2008. California State Board of equalization. Fuel Tax Division Tax Rates. http://www. boe. ca. gov/sptaxprog/spftdrates. htm. Internet accessed April, 2008. CDFA-California County Agricultural Commissioners, California Annual Agricultural Crop Reports. 1998 – 2007. California Department of Food and Agricultural, Sacramento, CA. http://www. nass. usda. gov/ca/bul/agcom/indexcac. htm. Internet accessed May, 2008. Energy Information Administration. 2008.Weekly Retail on Highway http://tonto. eia. doe. gov/oog/info/gdu/gasdiesel. asp. Internet accessed April, 2008. Diesel Prices. Integrated Pest Management Education and Publications. 2008. â€Å"UC Pest Management Guidelines, Tomatoes. † In M. L. Flint (ed. ) UC IPM Pest Man agement Guidelines. University of California. Division of Agriculture and Natural Resources. Oakland, CA. Publication 3339. http://www. ipm. ucdavis. edu/PMG/selectnewpest. tomatoes. html. Internet accessed May, 2008. Miyao, Gene, Karen M. Klonsky, and Pete Livingston. 2007. â€Å"Sample Costs To Produce Processing Tomatoes, Transplanted, In the Sacramento Valley – 2007†. University of California, Cooperative Extension.Department of Agricultural and Resource Economics. Davis, CA. http://coststudies. ucdavis. edu/. Internet accessed April, 2008. Miyao, Gene, Karen M. Klonsky, and Pete Livingston. 2007. Sample Costs to Produce Processing Tomatoes, Direct Seeded, in the Sacramento Valley – 2007. University of California, Cooperative Extension. Department of Agricultural and Resource Economics. Davis, CA. http://coststudies. ucdavis. edu/. Internet accessed, April, 2008. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Exte nsion 8 Statewide Integrated Pest Management Project. 1998. Integrated Pest Management for Tomatoes. Fourth Edition. University of California.Division of Agriculture and Natural Resources. Oakland, CA. Publication 3274. http://www. ipm. ucdavis. edu/PMG/selectnewpest. tomatoes. html. Internet accessed April, 2008. USDA-ERS. 2008. Farm Sector: Farm Financial Ratios. Agriculture and Rural Economics Division, ERS. USDA. Washington, DC. http://usda. mannlib. cornell. edu/reports/nassr/price/zapbb/agpran04. txt; Internet accessed January, 2008. ________________________ For information concerning the above or other University of California publications, contact UC DANR Communications Services at 800994-8849, online at http://anrcatalog. ucdavis. edu/InOrder/Shop/Shop. asp, or your local county UC Cooperative Extension office. 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 9 Table 1. UC COOPERATIVE EXTENSION COSTS PER ACRE TO PRODUCE TO MATOES SACRAMENTO VALLEY – 2008 TRANSPLANTED Labor Rate: $15. 72/hr. machine labor $10. 88/hr. non-machine labor Interest Rate: 6. 75% Yield per Acre: 35. 0 Ton Operation —————— Cash and Labor Costs per Acre —————–Time Labor Fuel, Lube Material Custom/ Total (Hrs/A) Cost & Repairs Cost Rent Cost 0. 00 0. 14 0. 42 0. 15 0. 36 0. 00 0. 10 0. 25 0. 08 0. 08 0. 26 1. 83 0. 17 0. 33 0. 00 0. 16 3. 00 0. 61 0. 33 0. 25 0. 25 0. 03 0. 04 10. 00 0. 00 0. 04 0. 00 0. 07 0. 00 0. 50 0. 00 0. 00 0. 0 0. 00 0. 32 0. 32 16. 42 0. 10 0. 93 0. 46 1. 49 0. 00 0. 00 0 3 8 3 7 0 2 5 1 1 10 39 3 6 0 3 33 12 6 5 5 1 1 109 0 1 0 1 0 9 0 0 0 0 12 6 212 2 58 32 92 0 0 344 0 18 53 10 22 0 6 12 3 3 19 145 7 13 0 6 0 21 13 15 12 1 2 0 0 2 0 3 0 17 0 0 0 0 8 0 122 4 177 34 215 0 0 482 0 0 0 0 0 79 0 42 12 13 0 146 36 13 354 9 18 0 112 0 0 5 0 107 1 0 15 20 0 0 5 4 27 2 0 0 727 0 0 0 0 14 14 887 7 0 0 0 0 1 0 0 0 0 0 8 0 0 165 0 0 0 0 0 0 0 0 0 0 0 6 0 50 0 3 1 6 0 0 0 231 0 0 0 0 0 0 239 7 20 61 13 29 81 8 59 16 17 28 338 46 33 519 19 51 32 131 20 17 6 3 216 1 3 21 24 50 27 7 4 33 2 20 6 1,292 6 235 66 308 14 14 66 2,017 1 17 0 25 70 294 6 4 6 423 2,440Operation Preplant: Land Preparation – Laser Level – 4% of Acreage Land Preparation – Stubble Disc & Roll Land Preparation – Subsoil & Roll 2X Land Preparation – Disc & Roll Land Preparation – Triplane 2X Land Preparation – Apply Gypsum on 20% of Acreage Land Preparation – List Beds Land Preparation – Shape & Fertilize (11-52-0) Weed Control – Roundup & Goal Weed Control – Roundup Weed Control – Cultivate 2X TOTAL PREPLANT COSTS Cultural: Condition Bed & Starter Fertilizer Mulch Beds & Apply Treflan (& Dual on 30% of Acreage) Transplant Tomatoes Weed Control – Apply Matrix on 80% of Acreage Irrigate – Sprinklers 1X Weed Control – Cultivate 3X Fer tilize – 150 Lbs N Sidedress Chisel Furrows Mulch Beds Disease Control – Bacterial Speck on 30% of Acreage Open Ditches Irrigate – Furrow 8X Disease Control – Late Blight on 5% of Acreage Close Ditches Mite Control – Sulfur on 70% of Acreage Fertilize – 20 Lbs N on 20% of Acreage Weed Control – Hand Hoe – Contract Train Vines Insect Control – Aphid on 40% of Acreage Disease Control – Fruit Rot on 15% of Acreage Insect Control – Worms Fruit Ripener – Ethrel on 5% of Acreage Pickup Truck Use (2 pickups) ATV Use TOTAL CULTURAL COSTS Harvest: Open Harvest Lane on 8% of Acreage Harvest In Field Hauling TOTAL HARVEST COSTS Assessment: Assessments/Fees TOTAL ASSESSMENT COSTS Interest on Operating Capital @ 6. 75% TOTAL OPERATING COSTS/ACRE CASH OVERHEAD: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors' Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property I nsurance Investment Repairs TOTAL CASH OVERHEAD COSTS TOTAL CASH COSTS/ACRE Your Cost 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 10 UC COOPERATIVE EXTENSION Table 1 continued NON-CASH OVERHEAD: Investment Shop Building Storage Building Fuel Tanks & Pumps Shop Tools Booster Pumps Sprinkler Pipe Main Line Pipe – 10†³ Semi Truck & Lowbed Trailer Pipe Trailers Truck-Service – 2 Ton Generators & Light Fuel Wagons Closed Mix System Siphon Tubes Implement Carrier Equipment TOTAL NON-CASH OVERHEAD COSTS TOTAL COSTS/ACRE Per producing Acre 25 10 8 5 21 52 28 12 12 13 3 1 2 4 3 755 953 — Annual Cost -Capital Recovery 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2,555 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 11 Table 2. UC COOPERATIVE EXTENSION COSTS and RETURNS PER ACRE to PRODUCE TOMATOES SACRAMENTO VALLEY – 2008 T RANSPLANTED Labor Rate: $15. 72/hr. machine labor $10. 88/hr. non-machine labor Interest Rate: 6. 75% Yield per Acre: 35. 0 Ton Price or Value or Cost/Unit Cost/Acre 70. 00 2,450 2,450 Your Cost Quantity/Acre Unit GROSS RETURNS Processing Tomatoes 35. 00 TOTAL GROSS RETURNS FOR PROCESSING TOMATOES OPERATING COSTS Custom: Laser Level 0. 04 Gypsum Application 0. 20 Transplanting 8. 70 Air Application – Spray 10 Gal/Acre 1. 60 Air Application – Dust 28. 0 Fertilizer: Gypsum 0. 60 11-52-0 100. 00 8-24-6 15. 00 Zinc Chelate 6% 2. 00 UN-32 150. 00 CAN 17 118. 00 Herbicide: Roundup Ultra 2. 50 Goal 2XL 3. 00 Dual Magnum 0. 45 Treflan HFP 1. 00 Matrix DF 0. 48 Seed: Tomato Seed 10. 01 Transplant: Transplants – Growing 8. 70 Irrigation: Water 42. 00 Pump – Fuel, Lube, & Repairs 1. 00 Fungicide: Kocide 101 0. 60 Dithane DF 0. 60 Sulfur, Dust 98% 28. 00 Insecticide: Bravo Weatherstik 0. 60 Warrior T 1. 54 Confirm 12. 00 Contract: Contract Labor 5. 00 Growth Regulato r: Ethrel 0. 03 Assessment: CDFA-CTVP 35. 00 CTGA 35. 00 CTRI 35. 00 PTAB 35. 00 Labor (machine) 9. 34 Labor (non-machine) 18. 08 Fuel – Gas 1. 5 Fuel – Diesel 77. 61 Lube Machinery repair Interest on Operating Capital @ 6. 75% TOTAL OPERATING COSTS/ACRE NET RETURNS ABOVE OPERATING COSTS/ACRE Ton Acre Ton Thou Acre Lb Ton Lb Lb Pint Lb N Lb Pint FlOz Pint Pint Oz Thou Thou AcIn Acre Lb Lb Lb Pint FlOz FlOz Hour Gal Ton Ton Ton Ton Hrs Hrs Gal Gal 165. 00 7. 00 19. 00 6. 25 0. 20 132. 00 0. 419 2. 28 0. 913 0. 745 0. 171 8. 59 1. 03 18. 63 4. 84 19. 25 11. 00 28. 00 2. 67 13. 00 3. 62 3. 89 0. 55 7. 85 3. 05 2. 23 9. 99 63. 00 0. 019 0. 17 0. 07 0. 135 15. 72 10. 88 3. 57 3. 54 7 1 165 10 6 79 42 34 2 112 20 21 3 8 5 9 110 244 112 13 2 2 15 5 5 27 50 2 1 6 2 5 147 197 7 275 42 159 66 2,017 406 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 12 UC COOPERATIVE EXTENSION Table 2 continued CASH OVERHEAD COSTS: Liability I nsurance Office Expense Field Sanitation Crop Insurance Field Supervisors' Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS/ACRE TOTAL CASH COSTS/ACRE NON-CASH OVERHEAD COSTS (CAPITAL RECOVERY): Shop Building Storage Building Fuel Tanks & Pumps Shop Tools Booster Pumps Sprinkler Pipe Main Line Pipe – 10†³ Semi Truck & Lowbed Trailer Pipe Trailers Truck-Service – 2 Ton Generators & Light Fuel Wagons Closed Mix SystemSiphon Tubes Implement Carrier Equipment TOTAL NON-CASH OVERHEAD COSTS/ACRE TOTAL COSTS/ACRE NET RETURNS ABOVE TOTAL COSTS/ACRE 1 17 0 25 70 294 6 4 6 423 2,440 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2,555 -105 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 13 Table 3. UC COOPERATIVE EXTENSION MONTHLY CASH COST PER ACRE TO PRODUCE TOMATOES SACRAMENTO VALLEY – 2008 TRANSPLANTED SEP 07 7 20 61 13 29 81 8 59 16 17 28 62 46 3 3 519 19 51 14 20 17 6 2 54 2 54 3 21 24 50 27 7 4 33 2 2 0 42 2 12 6 21 14 14 11 87 OCT 07 NOV 07 DEC 07 JAN 08 FEB MAR 08 08 APR MAY 08 08 JUN 08 JUL AUG 08 08 SEP 08 TOTALBeginning SEP 07 Ending SEP 08 Preplant: Laser Level – 4% of Acreage Land Prep – Stubble Disc & Roll Land Prep – Subsoil & Roll 2X Land Prep – Disc & Roll Land Prep – Triplane 2X Land Prep – Apply Gypsum on 20% of Acreage Land Prep – List Beds Land Prep – Shape Beds & Fertilize Weed Control – Roundup & Goal Weed Control – Roundup Weed Control – Cultivate 2X TOTAL PREPLANT COSTS Cultural: Condition Bed & Starter Fertilizer Mulch Beds & Apply Herbicide Transplant Tomatoes Weed Control – Apply Matrix on 80% of Acreage Irrigate – Sprinklers 1X Weed Control – Cultivate 2X Fertilize – 150 Lbs N – Sidedress Chisel Furrows Mulch Beds Disease Control – Bacterial Speck – 30% of Acreage Open Ditches Irrigate – Furrow 8X Disease Control – Late Blight 5% of Acreage Close Ditches Mite Control – Sulfur 70% of Acreage Fertilize – 20 Lb N 20% of Acreage Weed Control – Hand Hoe Train Vines Insect Control – Aphids 40% of Acreage Disease Control – Fruit Rot 15% of Acreage Insect Control – Worms – Confirm Fruit Ripener – Ethrel 5% of Acreage Pickup Truck Use (2 pickups) ATV Use TOTAL CULTURAL COSTS Harvest: Open Harvest Lane 8% of Acreage Harvest In Field Hauling TOTAL HARVEST COSTS Assessment: Assessments/Fees TOTAL ASSESSMENT COSTS Interest on Operating Capital @ 6. 5% TOTAL OPERATING COSTS/ACRE OVERHEAD: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors' Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS TOTAL CASH COSTS/ACRE 210 67 7 20 61 13 29 81 8 59 16 17 28 338 46 33 519 19 51 32 131 20 17 6 3 216 1 3 21 24 50 27 7 4 33 2 20 6 1,292 6 235 66 308 14 14 66 2,017 1 17 0 25 70 294 6 4 6 423 2,440 7 131 10 54 54 1 2 0 2 2 0 2 2 0 2 2 0 2 2 0 48 2 0 2 2 0 35 2 0 686 2 0 211 2 0 57 2 0 200 2 111 31 144 2 0 2 2 111 29 143 1 213 2 70 2 4 2 4 2 112 1 1 0 25 5 2 4 2 37 6 693 7 219 8 65 10 354 11 155 1 0 5 1 0 5 1 0 5 1 0 5 1 0 5 3 2 0 12 16 1 0 5 1 0 5 1 0 5 1 0 5 1 0 5 3 2 0 12 367 1 0 5 1 0 5 294 0 7 220 0 7 78 0 7 11 0 7 11 0 33 145 0 7 44 0 7 700 0 7 226 0 7 72 0 7 162 301 388 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento ValleyUC Cooperative Extension 14 Table 4. UC COOPERATIVE EXTENSION WHOLE FARM ANNUAL EQUIPMENT, INVESTMENT, AND BUSINESS OVERHEAD COSTS SACRAMENTO VALLEY – 2008 TRANSPLANTED ANNUAL EQUIPMENT COSTS – Cash Overhead Insurance Taxes 318 430 331 448 477 645 828 1,118 1,060 1,433 211 285 17 24 58 78 45 60 22 30 132 178 58 79 22 29 245 330 195 263 36 49 209 283 1,265 1,710 99 134 91 123 72 97 72 97 9 12 62 83 62 83 35 47 10 14 10 14 10 14 10 14 9 12 175 236 6 8 6 8 6 8 6 8 97 131 70 94 20 26 6,465 8,737 3,879 5,242 Description 110 HP 2WD Tractor 130 HP 2WD Tractor 155 HP 2WD Tractor 200 HP Crawler 425 HP Crawler 92 HP 2WD Tractor ATV Bed Shaper – 3 Row Cultivator –Alloway 3 Row Cultivator – Perfecta 3 Row Cultivator – Performer 3 Row Cultivator – 3 Row Cultivator – Sled 3 Row Disc – Stubble 18†² Disc – Finish 25†² Ditcher – V Harvester Tomato – Used Harvester -Tomato Lister – 3 Row Mulcher – 15†² Pickup Truck – 1/2 Ton Pickup Truck – 3/4 Ton Rear Blade – 8†² Rice Roller – 18†² Flat Roller – 18†² Ringroller – 30†² Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Spray Boom – 25†² Subsoiler – 16†² – 9 Shank Trailer Dolly Trailer Dolly Trailer Dolly Trai ler Dolly Triplane – 16†² Vine Diverter Vine Trainer TOTAL 60% of New Cost * * Used to reflect a mix of new and used equipment. Yr 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 Price 66,445 69,163 99,594 172,650 221,197 44,015 4,017 13,292 10,236 5,100 30,281 11,868 4,980 49,847 44,743 8,631 46,108 331,980 20,176 20,507 17,655 17,655 2,269 14,139 14,139 7,952 2,374 2,374 2,374 2,374 1,781 35,605 1,451 1,451 1,451 1,451 22,253 16,046 4,800 1,444,424 866,654 Yrs Life 10 10 10 10 10 10 10 10 10 10 10 5 10 5 10 12 8 8 5 9 7 7 15 10 10 10 10 10 10 10 5 5 15 15 15 15 10 10 10Salvage Value 19,627 20,430 29,418 50,998 65,338 13,001 710 2,351 1,810 902 5,355 3,866 881 16,237 7,912 1,195 10,411 10,000 6,572 4,098 1,766 1,766 218 2,500 2,500 1,406 420 420 420 420 580 11,598 139 139 139 139 3,935 2,838 480 302,935 181,761 Capital Recovery 6,678 6,952 10,010 17,353 22,233 4,424 443 1,466 1,129 562 3,339 1,974 549 8,293 4,934 855 5,799 48,743 3,357 2,406 2,747 2,747 197 1,559 1,559 877 262 262 262 262 296 5,923 126 126 126 126 2,454 1,769 560 173,739 104,243 Total 7,427 7,731 11,133 19,299 24,726 4,920 484 1,602 1,234 615 3,649 2,111 600 8,868 5,392 940 6,291 51,718 3,589 2,620 2,916 2,916 219 1,704 1,704 958 286 286 286 286 317 6,334 140 140 140 140 2,682 1,934 606 188,941 113,364 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 15UC COOPERATIVE EXTENSION Table 4 continued ANNUAL INVESTMENT COSTS —— Cash Overhead —–Insurance Taxes Repairs 243 18 89 9 31 40 328 132 147 294 59 45 614 118 157 2,325 329 24 121 12 42 54 444 178 199 397 80 61 830 160 212 3,142 1,643 221 439 44 210 487 2,219 700 531 722 145 313 4,152 586 3,860 16,272 Description INVESTMENT Booster Pumps Closed Mix System Fuel Tanks & Pumps Fuel Wagons Generators & Light Implement Carrier Main Line Pipe – 10†³ Pipe Trailers Semi Truck & Lowb ed Trailer Shop Building Shop Tools Siphon Tubes Sprinkler Pipe Storage Building Truck-Service – 2 Ton TOTAL INVESTMENT Price 59,757 4,412 21,949 2,186 7,620 9,742 80,676 35,000 36,170 72,168 14,465 11,066 150,980 29,112 38,600 573,903Yrs Life 10 10 20 10 5 15 10 10 15 25 20 15 10 20 5 Salvage Value 5,976 441 2,195 219 762 974 8,068 700 3,617 7,217 1,447 1,107 15,098 2,911 3,860 54,592 Capital Recovery 6,967 514 1,579 255 1,584 844 9,407 4,311 3,133 4,575 1,041 958 17,604 2,095 8,022 62,889 Total 9,182 778 2,228 320 1,867 1,424 12,398 5,322 4,010 5,988 1,324 1,377 23,201 2,959 12,252 84,629 ANNUAL BUSINESS OVERHEAD Units/ Farm 900 2,900 900 900 2,900 2,900 Price/ Unit 25. 00 0. 48 70. 00 294. 00 0. 50 17. 41 Total Cost 22,500 1,392 63,000 264,600 1,450 50,489 Description Crop Insurance Field Sanitation Field Supervisors' Salary (2) Land Rent @ 12% of Gross Returns Liability Insurance Office ExpenseUnit Acre Acre Acre Acre Acre Acre 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 16 Table 5. UC COOPERATIVE EXTENSION HOURLY EQUIPMENT COSTS SACRAMENTO VALLEY – 2008 TRANSPLANTED ——————- COSTS PER HOUR —————————- Cash Overhead ——– Operating ——-InsurFuel & Total Total ance Taxes Repairs Lube Oper. Costs/Hr. 0. 13 0. 18 3. 12 25. 99 29. 11 32. 20 0. 17 0. 22 3. 25 30. 71 33. 96 37. 82 0. 24 0. 32 4. 67 36. 62 41. 29 46. 86 0. 31 0. 42 4. 63 47. 25 51. 88 59. 12 0. 40 0. 54 5. 93 100. 40 106. 33 115. 61 0. 11 0. 14 2. 06 30. 71 32. 77 35. 24 0. 05 0. 07 1. 09 0. 0 1. 09 2. 54 0. 17 0. 24 2. 87 0. 00 2. 87 7. 69 0. 13 0. 18 2. 21 0. 00 2. 21 5. 92 0. 07 0. 09 1. 05 0. 00 1. 05 2. 90 0. 35 0. 47 6. 25 0. 00 6. 25 15. 98 0. 07 0. 09 2. 68 0. 00 2. 68 5. 05 0. 03 0. 05 1. 08 0. 00 1. 08 2. 03 0. 37 0. 50 8. 52 0. 00 8. 52 21. 85 0. 59 0. 79 7. 43 0. 00 7. 43 23. 64 0. 13 0. 18 2. 42 0. 00 2. 42 5. 84 0. 63 0. 85 2. 08 61. 07 63. 15 82. 07 1. 09 1. 47 124. 44 61. 07 185. 51 229. 90 0. 15 0. 21 4. 24 0. 00 4. 24 9. 76 0. 15 0. 20 2. 36 0. 00 2. 36 6. 67 0. 16 0. 22 1. 27 11. 97 13. 24 19. 81 0. 16 0. 22 1. 27 11. 97 13. 24 19. 81 0. 04 0. 06 0. 31 0. 00 0. 31 1. 30 0. 19 0. 25 1. 63 0. 00 1. 63 6. 76 0. 14 0. 9 1. 63 0. 00 1. 63 5. 52 0. 10 0. 14 0. 91 0. 00 0. 91 3. 79 0. 03 0. 04 0. 64 0. 00 0. 64 1. 47 0. 13 0. 17 0. 64 0. 00 0. 64 4. 14 0. 05 0. 07 0. 64 0. 00 0. 64 2. 00 0. 02 0. 02 0. 64 0. 00 0. 64 1. 07 0. 02 0. 02 0. 49 0. 00 0. 49 1. 12 0. 26 0. 35 8. 32 0. 00 8. 32 17. 83 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 16 0. 21 3. 43 0. 00 3. 43 7. 74 0. 17 0. 23 2. 78 0. 00 2. 78 7. 57 0. 04 0. 05 2. 88 0. 00 2. 88 4. 03 Yr 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 Description 110 HP 2WD Tractor 130 HP 2WD Tractor 155 HP 2WD Tractor 200 HP Crawler 425 HP Crawler 92 HP 2WD Tractor ATV Bed Shaper – 3 Row Cultivator – Alloway 3 Row Cultivator – Perfecta 3 Row Cultivator – Performer 3 Row Cultivator – 3 Row Cultivator – Sled 3 Row Disc – Stubble 18†² Disc – Finish 25†² Ditcher – V Harvester Tomato – Used Harvester -Tomato Lister – 9 Row Mulcher – 15†² Pickup Truck – 1/2 Ton Pickup Truck – 3/4 Ton Rear Blade – 8†² Rice Roller – 18†² Flat Roller – 18†² Ringroller – 30†² Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Spray Boom – 25†² Subsoiler – 16†² – 9 Shank Trailer Dolly Trailer Dolly Trailer Dolly Trailer Dolly Triplane – 16†² Vine Diverter Vine Trainer Actual Hours Capital Used Recovery 1,443. 2 2. 78 1,200. 0 3. 48 1,199. 3 5. 01 1,599. 4 6. 51 1,599. 8 8. 34 1,199. 2 2. 21 199. 5 1. 33 199. 5 4. 41 199. 8 3. 39 199. 8 1. 69 225. 1 8. 90 533. 0 2. 22 380. 0. 87 399. 2 12. 46 199. 5 14. 84 165. 2 3. 10 199. 4 17. 45 699. 0 41. 84 390. 0 5. 16 365. 4 3. 95 266. 5 6. 18 266. 5 6. 18 132. 2 0. 89 199. 2 4. 70 262. 5 3. 56 199. 5 2. 64 206. 6 0. 76 49. 1 3. 20 126. 0 1. 25 401. 9 0. 39 299. 4 0. 59 399. 5 8. 90 499. 6 0. 15 499. 7 0. 15 499. 3 0. 15 499. 7 0. 15 373. 8 3. 94 241. 9 4. 39 315. 0 1. 07 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 17 Table 6. UC COOPERATIVE EXTENSION RANGING ANALYSIS SACRAMENTO VALLEY – 2008 TRANSPLANTED COSTS PER ACRE AT VARYING YIELDS FOR PROCESSING TOMATOES YIELD (TONS/ACRE) 26. 0 29. 0 32. 0 35. 0 38. 0 41. OPERATING COSTS/ACRE: Preplant Cost 338 338 338 338 338 338 Cultural Cost 1292 1,292 1,292 1,292 1,292 1,292 Harvest Cost 228 255 281 308 334 36 0 Assessment Cost 14 14 14 14 14 14 Interest on Operating Capital TOTAL OPERATING COSTS/ACRE TOTAL OPERATING COSTS/TON CASH OVERHEAD COSTS/ACRE TOTAL CASH COSTS/ACRE TOTAL CASH COSTS/TON NON-CASH OVERHEAD COSTS/ACRE TOTAL COSTS/ACRE TOTAL COSTS/TON 65 1937 74 422 2359 91 113 2472 95 65 1,964 68 422 2,386 82 114 2,500 86 65 1,990 62 423 2,413 75 115 2,528 79 66 2,017 58 423 2,440 70 116 2,555 73 66 2,044 54 423 2,466 65 117 2,583 68 66 2,071 51 423 2,493 61 117 2,611 64 44. 0 338 1,292 387 14 67 2,097 48 423 2,520 57 118 2,638 60NET RETURNS PER ACRE ABOVE OPERATING COSTS FOR PROCESSING TOMATOES PRICE YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -507 -369 -230 -92 46 184 323 60. 00 -377 -224 -70 83 236 389 543 65. 00 -247 -79 90 258 426 594 763 70. 00 -117 66 250 433 616 799 983 75. 00 13 211 410 608 806 1,004 1,203 80. 00 143 356 570 783 996 1,209 1,423 85. 00 273 501 730 958 1,186 1,414 1,643 NET RETURNS PER ACRE ABOVE CASH COS TS FOR PROCESSING TOMATOES PRICE YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -929 -791 -653 -515 -376 -238 -100 60. 00 -799 -646 -493 -340 -186 -33 120 65. 0 -669 -501 -333 -165 4 172 340 70. 00 -539 -356 -173 10 194 377 560 75. 00 -409 -211 -13 185 384 582 780 80. 00 -279 -66 147 360 574 787 1,000 85. 00 -149 79 307 535 764 992 1,220 NET RETURNS PER ACRE ABOVE TOTAL COSTS FOR PROCESSING TOMATOES PRICE YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -1,042 -905 -768 -630 -493 -356 -218 60. 00 -912 -760 -608 -455 -303 -151 2 65. 00 -782 -615 -448 -280 -113 54 222 70. 00 -652 -470 -288 -105 77 259 442 75. 00 -522 -325 -128 70 267 464 662 80. 00 -392 -180 32 245 457 669 882 85. 00 -262 -35 192 420 647 874 1,102 2008 Transplanted Processing Tomato Cost and Returns StudySacramento Valley UC Cooperative Extension 18 Table 7. UC COOPERATIVE EXTENSION COSTS AND RETURNS/ BREAKEVEN AN ALYSIS SACRAMENTO VALLEY – 2008 TRANSPLANTED COSTS AND RETURNS – PER ACRE BASIS 1. Gross Returns Crop Processing Tomatoes 2,450 2,017 2. Operating Costs 3. Net Returns Above Oper. Costs (1-2) 433 4. Cash Costs 2,440 5. Net Returns Above Cash Costs (1-4) 10 6. Total Costs 2,555 7. Net Returns Above Total Costs (1-6) -105 COSTS AND RETURNS – TOTAL ACREAGE 1. Gross Returns Crop Processing Tomatoes 1,543,500 2. Operating Costs 1,270,748 3. Net Returns Above Oper. Costs (1-2) 272,752 4. Cash Costs 1,536,994 5. Net Returns Above Cash Costs (1-4) 6,506 6.Total Costs 1,609,965 7. Net Returns Above Total Costs (1-6) -66,465 BREAKEVEN PRICES PER YIELD UNIT Base Yield (Units/Acre) 35. 0 Yield Units Ton ——– Breakeven Price To Cover ——-Operating Cash Total Costs Costs Costs ———— $ per Yield Unit ———–57. 63 69. 70 73. 01 CROP Processing Tomatoes BREAKEVEN YIELDS PER ACRE Yield Units Ton Base Price ($/Unit) 70. 00 ——– Breakeven Yield To Cover ——-Operating Cash Total Costs Costs Costs ———– Yield Units / Acre ———-28. 8 34. 9 36. 5 CROP Processing Tomatoes 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 19 Table 8.UC COOPERATIVE EXTENSION DETAILS OF OPERATIONS SACRAMENTO VALLEY – 2008 TRANSPLANTED Operation Laser Level – 4% Of Acreage Land Prep – Stubble Disc & Roll Land Prep – Subsoil & Roll 2X Land Prep – Disc & Roll Land Prep – Triplane 2X Land Prep – Apply Gypsum on 20% of Acreage Land Prep – List Beds Land Prep – Shape Beds & Fertilize Weed Control – Roundup & Goal Weed Control – Roundup Weed Control – Cultivate 2X Condition Beds & Apply Starter Fertilizer Power Mulch & Apply Herbicides – Treflan (& Dual on 30% of Acreage) Transplant Toma toes Operation Month September September Tractor/ Power Unit Custom 425 HP Crawler Implement Laser Level Disc – Stubble 18†² Rice Roller – 18†² Subsoiler – 16†² – 9 Shank Disc – Finish 25†² Ringroller – 30†² Triplane – 16†² Broadcast Material Material Rate/Acre Unit 0. 04 Acre September 425 HP Crawler 200 HP Crawler September 200 HP Crawler September Gypsum Application October October January January January 200 HP Crawler 155 HP 2WD Tractor 130 HP 2WD Tractor 130 HP 2WD Tractor 110 HP 2WD Tractor 92 HP 2WD Tractor 110 HP 2WD Tractor 130 HP 2WD Tractor CustomGypsum Lister – 9 Row Bed Shaper – 3 Row Saddle Tank – 300 Gallon Saddle Tank – 300 Gallon Spray Boom – 25†² Saddle Tank – 300 Gallon Spray Boom – 25†² Cultivator – Alloway 3 Row Cultivator – Perfecta 3 Row Cultivator – Performer 3 Row Mulcher – 15†² Saddle Tan k – 300 Gallon 0. 20 Ton 11-52-0 Zinc Chelate Roundup Ultra Goal 2 XL Roundup Ultra 100. 00 2. 00 1. 00 3. 00 1. 50 Lb Pint Pint FlOz Pint January March April Weed Control – Apply Matrix on 80% of Acreage Irrigate – Sprinklers 1X Weed Control – Cultivate 3X April April April April May May April May April April July April May June July June 130 HP 2WD Tractor Fertilize – 150 Lbs N Sidedress Chisel Furrows Mulch Beds Disease Control – Bacterial Speck – on 30% of Acreage Open Ditches Irrigate – Furrow 8X 10 HP 2WD Tractor 110 HP 2WD Tractor 110 HP 2WD Tractor 130 HP 2WD Tractor 200 HP Crawler 155 HP 2WD Tractor 130 HP 2WD Tractor 200 HP Crawler 200 HP Crawler Saddle Tank – 300 Gallon Cultivator – Sled 3 Row Labor Cultivator – Sled 3 Row Cultivator – Sled 3 Row Cultivator – 3 Row Cultivator – Sled 3 Row Saddle Tank – 300 Gallon Cultivator – 3 Row Cultivator – Sled 3 Row Saddle Tank – 300 Gallon Ditcher – V Ditcher – V Labor Labor Labor Labor 8-24-6 Treflan HFP Dual Magnum Tomato Seed Transplants – Growing Transplanting Matrix DF Water 15. 00 1. 00 0. 45 10. 44 8. 70 8. 70 0. 48 2. 00 Lb Pint Pint Thou Thou Thou Oz AcIn UN-32 150. 00 Lbs N Kocide 101 Dithane DF 0. 60 0. 60 Lb Lb Disease Control – Late Blight on 5% of Acreage Close DitchesAir Application Spray 200 HP Crawler 200 HP Crawler Air Application Dust 130 HP 2WD Tractor Contract Labor 110 HP 2WD Tractor Air Application Spray Rear Blade – 8†² Rear Blade – 8†² Cultivator – Sled 3 Row Saddle Tank – 300 Gallon Vine Trainer Water Water Water Water Bravo Weatherstik 10. 00 10. 00 10. 00 10. 00 0. 15 AcIn AcIn AcIn AcIn Pint July July Mite Control – Sulfur on 70% of Acreage July Fertilize – 20 Lbs N on 20% of Acreage July Weed Control – Hand Hoe Train Vines Insect Control – Aphids on 40% of Acreage Disease Control – Fruit Rot on 15% of Acreage Insect Control – Worms Fruit Ripener – Ethrel on 5% of Acreage Open Harvest Lane on 8% of Acreage July July July Sulfur, Dust 98% CAN 17 Labor Warrior T Bravo Weatherstik Confirm 28. 00 118. 00 5. 00 1. 54 0. 45 12. 00 0. 03