Analysis for each crop is based upon hypothetical farm operations using practices common in the region. Input and reviews were provided by UC Cooperative Extension farm advisors, researchers, growers, farm accountants, pest control advisers, consultants and other agricultural associates.

Assumptions used to identify current costs for the individual crops, material inputs, cash and non-cash overhead are described. A ranging analysis table shows profits over a range of prices and yields. Other tables show the monthly cash costs, the costs and returns per acre, hourly equipment costs, and the whole farm annual equipment, investment, and business overhead costs.

The new studies are the following:

• Sample Costs to Produce Fresh Market Broccoli, 2012, Central Coast, by Surendra K. Dara, Karen M. Klonsky and Kabir P. Tumber.
• Sample Costs to Produce Cotton (Acala Variety), 2012, San Joaquin Valley; Sample Costs to Produce Cotton (Pima Variety), 2012, San Joaquin Valley; and Sample Costs to Produce Cotton (Transgenic Herbicide Resistant Acala Variety) 2012, San Joaquin Valley by Robert B. Hutmacher, Steven D. Wright, Larry Godfrey, Daniel S. Munk, Brian H. Marsh, Karen M. Klonsky, Richard L. De Moura and Kabir P. Tumber.
• Sample Costs to Produce Oat Hay (Dryland), 2012, Sacramento Valley by Rachael Long, Karen M. Klonsky and Richard L. De Moura.
• Sample Costs to Establish and Produce Alfalfa Hay, 2012, Intermountain, by Steve B. Orloff, Karen M. Klonsky and Kabir P. Tumber.

All cost of production studies are available online at http://coststudies.ucdavis.edu, at UC Cooperative Extension offices and by calling (530) 752-3589. For additional information on the studies, contact Richard De Moura at rdemoura@ucdavis.edu in the UC Davis Department of Agricultural and Resource Economics.