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({`ÃKYx=H/z:B=Qn>4KbA!<6ⰨFaFVO342H$=Z䲽`-n-Fy59A$ $'F+tvݵ'#25 ContainersMaintenance Operation Hand WeedingPesticide application tractorPesticide application manualFertilizer application tractorFertilizer application manualSpacingPruningTotal Annual Maintenance CostHarvesting LaborFarm Combined "Economic Profit"("Economic Profit" per Unit of Production "Economic Profit" per Enterprise90% of Estimated Sales 70% of Estimated Sales100% of Estimated Sales Amount applied/container or acreUnit (lbs, g, etc)Bulk fertilizer cost*Amount (pounds, kg, etc) in bulk containergton Unit in bulk+Number of Applications per Production Cycle.Amount in bulk in same units as amount applied Conversion Factor to Multiply ByeAbove prices indicate revenue needed to recapture costs based on percentage of projected plants sold.If sales and or survival is lower than expected and prices are based on above costs without a buffer, targeted costs will not be recaptured.WBreak-Even Prices Needed Per Plant Assuming Indicated Survival and Sales Percentage of:! Direct or Variable Cost Average Price ReceivedSnapshotOvation Cleary 3336FlbsAmount applied/acreUnit (must be same as column D)Unit (lbs, oz, etc)oz%Estimated % of crop survived and soldIncrease in Net Worth per PlantNet Worth Increase for Farm&Cash Surplus or Deficit per Plant sold Cash Surplus or Deficit for Farm&Cash Surplus or Deficit for EnterpriseHSale Price Needed to meet Profit Goal with Percentage of Estimated SalesPlants per Unit of Production-Estimated Gross Income per Unit of Production"TOTAL DIRECT COST per Unit planted#GROSS MARGIN=G.I.-D.C.per Unit soldTotal Accounting Overhead CostLUse this sheet to help estimate various labor cost for different operations.Annual Maintenance LaborField HarvestingField PlantingQ INCOME ITEMCost per Unit (plant)Units (plants) per square feet*Percent space available for Units (plants)CUnit (plant) spacing (width of pot gives pot tight spacing) in feet# Units (plants) treated * Interest # * Directly from Sched F Tax Return * DepreciationContainer Crop 2Container Crop 3Container Crop 4Container Crop 5Container Crop 6Container Crop 7Container Crop 8Container Crop 9#Average Square Feet Needed per Unit=1. Accounting Costs of Production is the summation of direct A2. Economic Costs is the summation of total accounting costs plusContainer Size/Final Grade#1#3#101.5 inch Containers Substrate Liner Cost (Starting plant) Fertilizer Pest Control Chemicals Harvest Materials Other DC 1 Other DC 2Inventory Adjusted IncomeNET BUSINESS INCOME A-B=CFCrop Prices and Crop Revenues Required to Meet Cash Flow Demands @B+Number of Applications per production CycleCombined Total PesticidesContainer volume (Cubic yards)*Substrate cost/cubic yardContainer Crop 15Container Crop 16Container Crop 17Container Crop 18 Field Crop 4 Field Crop 5 Field Crop 6 Field Crop 7Beginning InventoryEnding Inventory Enterprise 1 Enterprise 2 Enterprise 7 Enterprise 8 Enterprise 9 Enterprise 10hours to complete Person hours Pay rate/hourCost per operationNumber of times per year Enterprise 15 Enterprise 16 Enterprise 17 Enterprise 18 Enterprise 19 Enterprise 20 Enterprise 21 Enterprise 22 Enterprise 23 Enterprise 24 Enterprise 25Enter 1 Enter 2Enter 3Enter 4Enter 5Enter 6Enter 7Enter 8Enter 9Enter 10Enter 11Enter 12Enter 13Enter 14Enter 15Enter 16Enter 17<Enter 18Enter 19Enter 20Enter 21Enter 22Enter 23Enter 24Enter 25HFor Container Production Enter 1 For Field Production Enter Units/acre-Unit (must be same as column C*)Ent 1Ent 2Ent 3Ent 4Ent 5Ent 6Ent 7Ent 8Ent 9Ent 10Ent 11Ent 12Ent 13Ent 14Ent 15Ent 16Ent 17Ent 18Ent 19Ent 20Ent 21Ent 22Ent 23Ent 24Ent 25Table 1. Enterprises GrownTotal Cost/Unit Over winter protection Labor - Planting Labor - Harvest Labor - Maintenance Labor - Management2Total Labor - Compare to tax or accounting recordsTotal Sales or Income#In-Direct or Overhead Cost 6Profit Goal (Profit above Economic Cost of Production) $Weighting Factor Percentage of Total#Anticipated Selling Price per PlantEconomic Profit per Plant Sold9costs associated with the crop, its share of the Business5required after receipt of other Business income; e.g.5replacement and growth of the Business infrastructure2Unit of production container, plug tray, B&B, etc) ContainerNote 1Note 6: Other Income."Projected Selling Price per Plant Maintain Net Worth per Unit sold Misc IncomeActual Selling Price)Price Increase at 100% of Estimated Sales0Table 10. Sale Price Break Even Cost and PricingT You need to manually enter for each enterprise in the Table 8 "Cost of Production"Annual Business EXPENSES  * Fuela. Other Overheadb. Other Overhead * Building Rents * Machinery Leases  * Real Estate Taxes * Accounting and Legal Fees * Repairs * Utilities EnterprisesIncome Statement Difference PercentageTotalsIComparison of Direct Cost from Income Statement to Enterprise Direct CostTable 4. Total Pesticide CostTTable 5. Cost of Container Substrate per Unit (container) (delivery cost included).Table 7. Labor Help SheetTotal Direct CostSee note Business NameProjected YearDate CompletedTable 2. INCOME STATEMENT FOR (Last Year)T and R Whole Sale NurseryiStrategies involve using financial information from past records and developing current projected cost. |"In-Direct cost " or overhead cost are allocated to the unit of production using the concept of "square foot weeks" (SFW). }Square foot weeks is determined by multiplying the average area (in ft) by time (in weeks) that it takes to produce the crop.Total Direct cost per unit soldContainer Crop 1 Field Crop 1 Field Crop 2 Field Crop 3Container Crop 10Container Crop 11Container Crop 12Container Crop 13Container Crop 14eTotal overhead cost are captured from the income statement of the most current completed fiscal year.rThe allocation of overhead is then determined by calculating the percentage of the total SFW that each enterprise Enterprise 3 Enterprise 4 Enterprise 5 Enterprise 6SCost are separated into variable or "direct cost" and overhead or "in-direct" cost. Enterprise 11 Enterprise 12 Enterprise 13 Enterprise 14In addition a producer derived "weighting factor" can be assigned that gives greater flexibility in the final allocation percentages.Developed by: ADr. Tom Fernandez, Associate Professor, MSU Dept. of Horticulture2. Breakeven Net Worth Change3. Breakeven Cash Flow1. Economic Cost of ProductionV"Direct cost" per unit of production are entered directly into the enterprise budgets.e uses (with the weighting factor) by the total "In-Direct" cost or overhead for the farm as a whole. |If not, assumptions and adjustments (matching to the future enterprises) should be made to correct to the annualized cost. HInformation helpful to utilize the Nursery Cost of Production Calculator%Nursery Cost of Production CalculatorProduction RecordsBusiness Income Tax Returns Labor Records#Enterprise Cost are determined for:_The output includes various sale prices needed to meet management and profitability objectives.yWorksheets available are for Fertilizer, Pesticides, Substrate, Over wintering materials, and various direct Labor cost. Accounting RecordsDescription of Enterprise6 Planting Materials (stake, ties, tags, trellis, etc.)Number of times to over winterOver winter plastic applicationOver winter plastic removalOver winter plant moving! Maintenance Labor for EnterpriseOne TreeOne Bush Annual CostOVERHEAD COSTS for Business:required after receipt of other Business income;e.g. fixed8Inventory Carrying Cost Interest Rate>-all cash flow expenditures for the Business !Net Worth Increase for EnterpriseSGreen Cells are locations where input can be made. All other cells should be lockedNote 2Note 3Z"Direct cost" are those cost that change proportionally as the units of production change.Table 8. COST OF PRODUCTION#Table 9. Cost of Production SummaryLook for little Red Triangles where help message are located. By placing the pointer over the cell a "help message" should pop up. betz@msu.edufernan15@msu.eduEmail Addresses?Up to 25 different enterprises can be simultaneously analyzed.73. Economic Cost includes a value for any unpaid labor.K4. Economic Cost includes opportunity cost of Equity. (5-10% of Net Worth)  * Insurance (Non Labor) Estimated Sales Percent> Reviewed by:4Roger Betz, District Farm Management, MSU Extension pThis work sheet is designed to assist the manager/owner in developing estimated cost for their nursery business.K"In-Direct" are cost that tend not to change as units of production change.EFive worksheets help calculate some of these estimated "direct cost"."Recent Projected Prices for InputsProjected Income Items Prices_Dr. Steve Harsh, Professor, MSU Dept. of Agricultural, Food, & Resource Economics %MSU Extension Area of Expertise Grant Funded by:6Plus Scheduled Principal (debt reduction) and InteresttCost Estimates using Actual Sales Quanities at end of Crop Cycle (Still an estimate since some costs are estimated)'"Meet Cash Flow Demands" per plant sold#"Maintain Net Worth" per plant sold!Maintain Net Worth per plant sold%Meet Cash Flow Demands per plant sold"Total Economic Cost per plant sold$Total "Economic Cost" per plant soldFTom Dudek, District Horticulture and Marketing Educator, MSU Extension#Table 6. Over Wintering Direct CostxOf course, major assumptions are made that the business overhead is relatively the same as that competed business year. f thA:jikil;mDNnyn}o+pV q ijs lt uw0/xZy-yz|#}NP~{ĀneL.J2]߆ ;F|/:wLOZ # |^i ƕJULJU Wb<Gԟ-Hw|wM-8w-LF@yyxw):-wlwVywywz-wyyyyxIyxw}SV(xxxDh-yxx|*yEA1y@0Xx?L@0yԚ2@0xx@0yxaBy@0]yx<x]yEEl}*E<x6}<yyXy9~yy-6s>)HyXL^yyܤ >:)Enter 18Enter 19Enter 20Enter 21Enter 22Enter 23Enter 24Enter 25HFor Container Production Enter 1 For Field Production Enter Units/acre-Unit (must be same as column C*)Ent 1Ent 2Ent 3Ent 4Ent 5Ent 6Ent 7Ent 8Ent 9Ent 10Ent 11Ent 12Ent 13Encc F@ Vs  dMbP?_*+%M4 com.apple.print.PageFormat.PMHorizontalRes com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PageFormat.PMHorizontalRes 300 com.apple.print.ticket.stateFlag 0 com.apple.print.PageFormat.PMOrientation com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PageFormat.PMOrientation 1 com.apple.print.ticket.stateFlag 0 com.apple.print.PageFormat.PMScaling com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PageFormat.PMScaling 1 com.apple.print.ticket.stateFlag 0 com.apple.print.PageFormat.PMVerticalRes com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PageFormat.PMVerticalRes 300 com.apple.print.ticket.stateFlag 0 com.apple.print.PageFormat.PMVerticalScaling com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PageFormat.PMVerticalScaling 1 com.apple.print.ticket.stateFlag 0 com.apple.print.subTicket.paper_info_ticket PMPPDPaperCodeName com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray PMPPDPaperCodeName Letter com.apple.print.ticket.stateFlag 0 PMTiogaPaperName com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray PMTiogaPaperName na-letter com.apple.print.ticket.stateFlag 0 com.apple.print.PageFormat.PMAdjustedPageRect com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PageFormat.PMAdjustedPageRect 0.0 0.0 3058.3333333333335 2400 com.apple.print.ticket.stateFlag 0 com.apple.print.PageFormat.PMAdjustedPaperRect com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PageFormat.PMAdjustedPaperRect -75 -75 3225.0000000000005 2475 com.apple.print.ticket.stateFlag 0 com.apple.print.PaperInfo.PMPaperName com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PaperInfo.PMPaperName na-letter com.apple.print.ticket.stateFlag 0 com.apple.print.PaperInfo.PMUnadjustedPageRect com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PaperInfo.PMUnadjustedPageRect 0.0 0.0 734 576 com.apple.print.ticket.stateFlag 0 com.apple.print.PaperInfo.PMUnadjustedPaperRect com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PaperInfo.PMUnadjustedPaperRect -18 -18 774 594 com.apple.print.ticket.stateFlag 0 com.apple.print.PaperInfo.ppd.PMPaperName com.apple.print.ticket.creator com.apple.jobticket com.apple.print.ticket.itemArray com.apple.print.PaperInfo.ppd.PMPaperName US Letter com.apple.print.ticket.stateFlag 0 com.apple.print.ticket.APIVersion 00.20 com.apple.print.ticket.type com.apple.print.PaperInfoTicket com.apple.print.ticket.APIVersion 00.20 com.apple.print.ticket.type com.apple.print.PageFormatTicket Mz,, ` g(HH(dh "dXX??U } U} * V 0    , ,  ,   , , , , ,  T T T. 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The best answer is usually the accumulated cost up to the beginning of the accounting period being analyzed (usually one year) It is not the price or value in the future. An inventory should be taken at the beginning of each accounting year. The beginning of this year is also the end of last year. With beginning and ending inventories for each year, comparisons can be made to help determine accrual adjustments to cash basis accounting. Note: It is assumed the financial records are kept on a cash basis. < "8 0!lr v@@@~~  <f XPP?U ]4@fH{Q fNCeH] k  n<oEnding Inventory is the value of plants or other items that will be sold as a normal part of sales in the future. The best answer is usually the accumulated cost up to the ending of the accounting period being analyzed (usually one year) It is not the price or value in the future. An inventory should be taken at the ending of each accounting year. The ending of this year is also the begging of next year. With beginning and ending inventories for each year, comparisons can be made to help determine accrual adjustments to cash basis accounting. Note: It is assumed the financial records are kept on a cash basis. < (!{n@@~~  <=\ XPP?0I<b]4@=\ 4 G~{*B /<0In-Direct cost are those cost not allocated directly to the enterprises. It is critical to make sure these cost represent one years worth of accrued expenses. Often expenses are accelerated or delayed for cash flow and/or income tax management which leads to misrepresentation of true accrued cost. </@*`~~  <@c XPP?!<F]4@@ch# R%Oc|Nv < The business record categories will not match up exactly to these categories, so be sure to group expenses together. The totals of both direct and in-direct need to match up to the records. Don't miss or double count expenses. Thought must be given to changes in the business from one year to the next. We are capturing In-Direct expenses from a prior year to be used to project the cost for a future year. The direct expenses for the projections are inputted directly into the Direct Cost or each enterprise. The direct expenses in the income statement from last year are to determine profit for that year and for budget comparison purposes. <0 @@~~  <W XPP?8vC]4@W8  y0O&  *<+The value used here is important and is not simply the income tax depreciation number. This value needs to be the "Economic Depreciation" value. Economic Depreciation is the annualized cost to replace machinery and equipment being used in the business. Example in simple terms; If a piece of machinery has a purchase price today of $15,000 and the life expectancy is 10 years (without major repairs) with a salvage value of $3,000 then its economic depreciation cost would be $1,200 per year. (15,000 - 3,000) divided by 10years = $1,200 per year <"| *@~~  <H> XPP?GC"J]4@H>W  iI!h' 1<2"Net Business Income" represents the" net returns" or "profit" for the business. It is the return to the equity and any unpaid labor. In comparison to "Economic Profit", "Net Business Income" does not have a charge for the equity (the owners investment) in the business or a charge for any unpaid labor.<1@ ~~  <G XPP?4v9O]4@G8 w>~Fs?Co )<SThe Management Labor or Overhead Labor is all labor cost that is not allocated directly to the enterprise. Often this is paid office or general managers or salaried people. Don t forget fringe and other labor cost such as FICA, workmen's comp insurance in both the direct and in-direct labor cost.<~)nc~~ % <n XPP?!O*]4%@nX): 1=)꯯Ok-<4 <Farm expenses can be obtained from the businesses financial records. These expenses should represent one years worth of activity. Care must be given to make sure annual expenses are not missed. Timing of bill payments can make a substantial difference with cash accounting. Interest may be paid in December one year and delayed until January the next year missing the true expense for the year. Income tax management where expenses are shifted from one year to the next must be considered to appropriately represent the full years worth of expenses. The tax form Schedule F can be used as a beginning, but lacks sufficient detail to allocate to the categories listed.<_~~ & <G? XPP?"D.;]4&@G?x @o!GCф, <"Direct" or "Variable" cost are those cost that can be easily attributed directly to the product being produced. As the units of production increase so will the direct cost in a nearly linear relationship. For example, increasing production by 50% would result in 50% more of this direct cost. There may be volume buying discounts. In contrast "Overhead" or "In-Direct" cost are those cost that do not change proportionately as units of production change. These cost often continue at nearly the same amount irregardless of the production level. It is these In-Direct cost that will be allocated in this worksheet based on Square foot weeks. It is important to capture all of these cost. 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Z  Field Crop 2OJ_> !Z Field Crop 3OJٷ!ZContainer Crop 10OJ8jU!ZContainer Crop 11OJ\!!ZContainer Crop 12OJh8U!ZContainer Crop 13OJt !ZContainer Crop 14OJlf!ZContainer Crop 15OJl!ZContainer Crop 16OJX !ZContainer Crop 17OJ8!ZContainer Crop 18OJx!Z Field Crop 4OJH!Z Field Crop 5OJP!Z Field Crop 6OJR!Z Field Crop 7 PV$P#P;Nv4/@_ DNZ#P;{$@Q DNZ#P;``!@Q DNZ#P;-F:Z@Q DNZ#P;^+C@Q DNZ#P;Mh @Q DNZ#P ;I/@Q DNZ #P ;W F 4@Q DNZ #P ;3uAQ DNZ #P ;W1F_@Q DNZ #P ;hr*9@Q DNZ #P;eu@Q DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ#P;& DNZ QVHQBQhS~?,Z" DPZ" BBQUQ%@,Z" DPZ" BBQ_[t@,Z" DPZ" BBQiS~?,Z" DPZ" BBQUQ%@,Z" DPZ" BBQ_[t@,Z" DPZ" BBQ iS~? ,Z"  DP Z"  BBQ UQ%@ ,Z"  DP Z"  BBQ _[t@ ,Z"  DP Z"  BBQ  <This should be the annual cost for maintenance. Cost are adjusted by the "Total Weeks to Produce" in "1 Enterprise" worksheet line 22. Total "Maintenance Labor" cost used for the enterprise is on line 22 below. Use sheet 7 "Labor Help" to assist in estimating these cost. <#% ~~  <? XPP?;]4@?Q_ j) 2IzMJ.& @<AGo to Worksheet 7 "Labor Cost" for help in estimating these cost<@~~  < XPP?]4@> GGXr @<AGo to Worksheet 7 "Labor Cost" for help in estimating these cost<@~~  < XPP?N!)Z(]4@Xz plE%m. ~<"Gross Margin" is the difference between the "Sales Price" and the "Direct Cost" adjusted for selling percent. This tells us how much is available after the direct cost are paid for "Overhead Cost" and Profit. In nursery operations the "Gross Margin" is very misleading as "Overhead Cost" per unit are very different depending on time, space, and management needed to grow the crop.< ~+2~~  <hv_ XPP?HN+]4@hv_ ;ݠCJ?e= <Often families in family owned businesses contribute more labor and management expertise than what they are compensated for. The value entered should be the value above (or below) what is being paid as a business expense. (Corporations often pay wages to owners)<F~~  <(3 XPP?O=]]4@(3|P 40&yG Uȝ  <"Economic Cost of Production" needs to recognize a charge for the opportunity cost of equity. Investments in the business could be used someplace else and get a return. A business with high equity and low debt will have a large equity charge. A start up business with mostly borrowed money or highly leveraged business (high debt) will have a low equity charge but a high cash interest expense. Using a realistic opportunity cost of equity provides the ability to determine profit from running the business versus profit because of low debt. If the business has $3,000,000 in assets and $2,000,000 of debt, then the Net Worth would be $1,000,000. A 10% opportunity cost would be $100,000. <" @~~   <P XPP?Wb]4 @PX( kEYDKE= <"Net Worth" is the difference between the businesses assets and liabilities. It comes from the Balance Sheet. The higher the net worth the more ability the business has to take risk; it can more easily absorb mistakes. A business strength is it's ability to gain net worth or equity. The spreadsheet is calculating the prices needed for each enterprise so that the business Net Worth remains the same from one year to the next. For most businesses, goals are to increase net worth.<l H~~ ! <HR XPP?fop]4!@HRx g=~%Dqp K<LMeeting Cash Flow needs is desired by all businesses. Debt payment structure (how fast principal is being retired) can have a significant impact on the cash position and ability to make timely payments. Other factors include income taxes, amount pulled out for family living, capital purchases made with cash and timing of sales. <RKeca~~ & <h XPP? kh]4&@hf dXx@|D" 9<:Note 1: Inventory Carrying Cost is Calculated from Day 1 <p8 9~~ ' <ԛ XPP? h]4'@ԛ. ̉`b̂Fr 9<:Note 1: Inventory Carrying Cost is Calculated from Day 1 <p8 9~~ ( < XPP?kh]4(@hP+ BuڏM18:F 9<:Note 1: Inventory Carrying Cost is Calculated from Day 1 <p8 9~~ ) <xFD XPP?h]4)@xFDx Hq\LQu{K 9<:Note 1: Inventory Carrying Cost is Calculated from Day 1 <p8 9~~ * <xW XPP?kh]4*@xW(%> 2W9J`F͔9E 9<:Note 1: Inventory Carrying Cost is Calculated from Day 1 <p8 9~~ + <h2E XPP?k]4+@h2EQ I AEg@hG #<$Note 3: No Inventory Carrying Cost <" #}~~ , < XPP?kv]4,@8m Of.|C ?_ #<$Note 3: No Inventory Carrying Cost <" #}~~ - <w XPP?]4-@wg QeHL 5 }<~Note 2: Inventory Carrying Cost is calculated based upon these cost being prorated evenly throughout the growing time period <=| }~~ . <th XPP?k]4.@thH @#QIC5 }<~Note 2: Inventory Carrying Cost is calculated based upon these cost being prorated evenly throughout the growing time period <=| }~~ / <K8 XPP?]4/@K8_ ^y&C}S V }<~Note 2: Inventory Carrying Cost is calculated based upon these cost being prorated evenly throughout the growing time period <=| }~~ 0 <# XPP?]40@#}W Ee>S@Efa }<~Note 2: Inventory Carrying Cost is calculated based upon these cost being prorated evenly throughout the growing time period <=| }~~ 1 <xC XPP?]41@xC(ۧ S^Ct,@ }<~Note 2: Inventory Carrying Cost is calculated based upon these cost being prorated evenly throughout the growing time period <=| }~~ 2 < XPP?]42@/ MqEH u5 }<~Note 2: Inventory Carrying Cost is calculated based upon these cost being prorated evenly throughout the growing time period <=| }~~ 3 < XPP?]43@x> Cq&.EdfKG }<~Note 2: Inventory Carrying Cost is calculated based upon these cost being prorated evenly throughout the growing time period <=| }~~ 6 <r9 XPP?gULt]46@r9֧ q'z[`LXY ` <Note 6: This interest is from the Income Statement minus the calculated interest used in the Inventory Carrying Cost. It is the interest not allocated in the Direct Expenses. If the business has relatively low debt, the Inventory Carrying Cost could be more than the businesses actual interest expense resulting is a negative value here. The program will calculate correctly with this situation. A business with low debt will have high opportunity cost on its high equity.<  ~~ 7 <( XPP?=J]47@(- OꏛX <Note 6: This interest is from the Income Statement minus the calculated interest used in the Inventory Carrying Cost. It is the interest not allocated in the Direct Expenses. If the business has relatively low debt, the Inventory Carrying Cost could be more than the businesses actual interest expense resulting is a negative value here. The program will calculate correctly with this situation. A business with low debt will have high opportunity cost on its high equity.< ~~ 8 <.P XPP?)k -]48@.PH /(G6d <Use this comparison to evaluate the enterprise budgets. Do they seem reasonable considering the expenses used to create the income statement from the prior year?<"rbetzi &rbetzi'rbetzi(rbetzi)rbetzirbetzi-rbetzirbetzi.rbetzirbetzi*rbetzirbetzi/rbetzirbetzi+rbetzirbetzi0rbetzi,rbetzi1rbetzi2rbetzi3rbetzirbetzi*8rbetzi=7rbetziLrbetziMrbetziU rbetzie!rbetzii6rbetzi>@@A  7ggD F@ -82 s  dMbP?_*+%"d??cU } } 0} }  -/T? ?88TB - B  B B TBB/B/B /B/T/B/B/B /B/B/&/&/&//, /? /? d@ZkZT and R Whole Sale Nursery= \c>L=Z!Container Crop 1LxlZ!Container Crop 2LlZ!Container Crop 3LZ!Container Crop 4LxZ!Container Crop 5L诘 Z!Container Crop 6 L Z! Container Crop 7 L Z! Container Crop 8 Lh Z! Container Crop 9 Lِ Z!  Field Crop 1 LِZ!  Field Crop 2LhڐZ! Field Crop 3LڐZ!Container Crop 10LOYZ!Container Crop 11LhPYZ!Container Crop 12LPYZ!Container Crop 13LQYZ!Container Crop 14LX+Z!Container Crop 15L+Z!Container Crop 16LӷZ!Container Crop 17LhԷZ!Container Crop 18LԷZ! Field Crop 4LHշZ! Field Crop 5Lj;Z! Field Crop 6Lhk;Z! Field Crop 7= ]>H@ ZHn@ZH@ZHi@ZH@ZH@Z H@ Z  H@.@ Z  H@Z  H@ Z  H@ Z H@ZHZH ZHZHZHZHZHZHZHZHZHZHZHZ6 ^&7a?Za333333?Za?Za?Za333333?Za? Z a? Z  a333333? Z  a? Z  a333333? Z  a333333?Z a333333?Za333333?Za333333?Za333333?Za333333?Za333333?Za333333?Za333333?Za333333?Za333333?Za333333?Za333333?Za333333?Za333333?Z5 [9"333333 @Z"!@Z"6@Z"333333@Z"33333"@Z"7@Z "@ Z  "#@ Z  "9@ Z  "@U@ Z  "W@ Z "Y@Z"333333 @Z"!@Z"6@Z"333333@Z"33333"@Z"7@Z"@Z"#@Z"9@Z"@U@Z"W@Z"Y@Z"Y@Z>6^7aaaaaaaaaaaaaaaaaaaaaaaaaI ZS%"Total Economic Cost per plant soldH @$ZSQuV"@$ZSr* 9@$ZS@* @$ZSbX"#@$ZSG,+9@$ZS jop1@$ ZS  {x#@$ ZS  /;;@$ ZS  HNwmX@$ ZS  SoX@$ ZS u{$X@$ZSZSZSZSZSZSZS ZSZSZSZSZSZSZS& [:"!M@  DDMUlE  LLMPL  M,1ff? M@K˿ Mp=b)]  M?  M@   M`\|v  M@rھo)  Mx M  ME{m? 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