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VEGGIE COMPASS EXAMPLE SPREADSHEET

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VEGGIE COMPASS EXAMPLE SPREADSHEET Powered By Docstoc
					                                                                                                  Step 1: Expense Input Page
    Veggie Compass -               Use this sheet like you would a schedule F tax form. Enter the amount spent on each expense in the Total Cost
    Whole Farm Profit              appropriate farm activities. For example under wages, the total cost for Clerical & Office labor may be $15,000 b
      Management                   Admin, Wholesale, Retail, Market, CSA, and Buy/Resale as appropriate. You may not need all the rows or colum
                                   level of detail that best fits your operation. At the bottem of the page you will need to allocate the expenses from
                                   various farm activities as necessary. You can do this by re-typing the correct percentage in the cell with blue typ
                                               General  Repair &
                                   Total Costs          Maint. of                        Greenhous        Field        Harvest &
         Expenses                       $
                                               Mgnt. & Buildings &             Seed
                                                                                             e           Growing        Packing
                                               Admin.   Machines
Labor Expense:
 Wages:
   Clerical & Office                    $12,000       $3,000
   Management (owner/other)
   Machine Shop                          $2,010                    $2,010
   Production Labor                     $38,182
   Bonus and other
   Retirement Plan
 Employee Benefits:
   Food                                    $626         $626
   Employee Housing
   Visa h2A expense
   Health & other Personal Ins.
 Profit Sharing Plans
 Payroll Taxes
   FICA - Social Security (5.5%)         $2,871         $165         $111
   Worker's Comp (4.1%)                  $2,140         $123          $82
   FUTA - Fed Unemp (0.28%)                $146           $8           $6
   SUTA - State Unemp (2.1%)             $1,096          $63          $42
Insurance:
 Crop
 Auto                                    $2,293
 Farm                                    $2,656       $2,656
 Other Insurance                         $1,412       $1,412
Car & Truck Expense:
 Car                                     $2,143
 Market Truck                            $3,280
 Delivery Truck                          $2,692
 General Farm Truck                        $444                                                                 $444
Fuel:
 Unleaded Gas                            $3,057       $3,057
 Diesel                                  $7,397
 Tractor Gas                                $88                                                                  $88
 LP - Greenhouse
 LP - Other                                $768         $768
Electricity                              $1,488       $1,488
Telephone                                $4,289       $4,289
Internet
Repair & Maintenance:
 Buildings & Equipment                   $1,590
 Other                                     $500         $500
Supplies:
 Crop                                    $1,880                                                               $1,880
 Greenhouse                         $1,277                                 $1,277
 Packing Shed                       $6,765                                                             $6,765
 Shop                               $9,480             $5,000                                          $4,480
 Field Equipment                      $883                                                $883
 Other                              $2,500    $1,000
Office                              $5,200    $2,279
  Postage                             $615      $413
  Printing                            $886
  Web Site                            $100
Soil Amendments                       $974                                                 $974
Seeds & Plants                      $7,704                      $5,525                   $2,179
Pest Control                            $0                                                   $0
Custom Hire - Field
Custom Hire - Other
Equipment Rental
Freight                               $200
Storage & Warehousing
Marketing:
Supplies/Fees                       $2,400
Outsourced
Professional Services                 $200      $200
Education / Subscriptions
Land Use Costs:
Land Rent                               $0
Property Tax                          $500      $500
Property Tax on Improvements            $0        $0
Equipment Depr - 179 Expense
Depreciation - schedule                 $0

Total Wages                        $52,192    $3,000   $2,010        0            0             0             0

Total Labor Costs                  $59,070    $3,985   $2,251   NA        NA            NA            NA
Total Costs per Operation         $134,731   $22,547   $7,251   $5,525     $1,277       $6,448       $11,245
  Allocate the expeneses in
'Repair & Maint. Of Buildings &               0%                          10%           70%          20%
Machines' across the Business                 $0                         $725         $5,076        $1,450
         as approriate
Total Expenses                               $22,547                     $2,002       $11,524       $12,695
put Page
ense in the Total Cost column, and then allocate that cost to the
 bor may be $15,000 but that should be distributed over General Mgnt. &
ed all the rows or columns to track expenses on your farm, so use the
ate the expenses from Repair & Maint. of Buildings & Machines over the
n the cell with blue type to accurately repersent the amount allocated to

       Production                   Farmer's
                         CSA                 Wholesale Restaurant Check
         Labor                       Market


                                                                            0
                           $4,600      $2,600       $1,200          $600    0
                                                                            0
                                                                            0
           $38,182                                                          0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
             $2,100          $253        $143           $66           $33   0
             $1,565          $189        $107           $49           $25   0
               $107           $13          $7            $3            $2   0
               $802           $97         $55           $25           $13   0
                                                                            0
                                                                            0
                           $1,000      $1,000         $293                  0
                                                                            0
                                                                            0
                                                                            0
                           $2,072                      $33            $38   0
                                       $1,640       $1,640                  0
                           $2,554                     $138                  0
                                                                            0
                                                                            0
                                                                            0
                           $5,918        $700         $700            $79   0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                                                                            0
                           $1,272                     $318                  0
                                                                            0
                                                                            0
                                                                            0
                                                     0
                                                     0
                                                     0
                                                     0
                        $600      $900               0
            $1,640    $1,100      $121         $60   0
              $102                            $100   0
               $44       $97         $44      $701   0
               $25       $25         $25       $25   0
                                                     0
                                                     0
                                                     0
                                                     0
                                                     0
                                                     0
                                  $200               0
                                                     0
                                                     0
            $1,000      $500      $500        $400   0
                                                     0
                                                     0
                                                     0
                                                     0
                                                     0
                                                     0
                                                     0
                                                     0
                                                     0

$38,182     $4,600    $2,600     $1,200       $600   0

$42,756     $5,151    $2,911     $1,344       $672

$42,756    $20,778   $8,573     $6,256      $2,075   1

            0%        0%        0%          0%       0%
            $0        $0        $0          $0


          $20,778    $8,573    $6,256      $2,075
                                                                                               Step 2: Sales Input Page
  Veggie Compass - Whole Farm
                                    Enter your crops and the unit of measure used for each. Some crops may be tracked in different un
       Profit Management            spinach, bunched spinach and bagged spinach. Then enter the sales dollars received for each crop
                                    income box to the right.

                        Unit of
                       Measure         CSA                            Farmer's Market                     Wholesale
           Crop          Lbs,
                        bunch, Sales ($)   Units                                       Units
                                                                    Sales ($)                       Sales ($)
                       head, etc           Sold                                        Sold
Asparagas             lbs                 $600             200             $350            116
Basil                 lbs               $3,600             450             $800            100             $525
Beets                 lbs              $11,570           4,700           $3,548          1,577             $612
Broccoli              lbs               $2,100             700
Brussels sprouts      lbs               $1,000             200             $290             58
Cabbage               each              $1,200             800           $1,687            964
Cantaloupe            each                $600             200             $129             43
Carrots               lbs               $3,000           1,500           $1,552            776
Cauliflower           lbs               $1,751             875           $1,272            636
Celery                lbs                 $900             720             $410            328
Celery root           lbs                 $342             225              $70             46            $285
Chard                 bunch             $2,450           1,200             $200            100          $4,165
Collard Greens        lbs               $1,712             856           $2,388          1,194            $998
Cucumbers             lbs               $1,840           1,600             $431            375
Eggplant              lbs               $2,000             800           $1,063            425
Fennel                lbs                 $980             467             $274            137
Garlic                lbs                                                                                  $188
Green beans           lbs                $3,600          1,200           $1,641            580
Kale                  bunch              $2,454          1,227           $8,172          4,086          $1,112
Kolhrabi              lbs                $1,470            784             $641            342            $180
Leeks                 lbs                $1,268            634           $1,644            822
Lettuce               head               $3,000          2,000             $720            480
Mustard Greens        bunch                $400            200             $724            362
Onion                 lbs                $3,000          2,000           $2,383          1,589
Parsley               bunch                $300            200             $254            127
Parsnip               pick a unit
Peas, shell           lbs                $1,041            390
Peas, snap            lbs                $1,221            407             $615            205
Potatoes              lbs                $8,000          4,000           $3,792          1,896
Radishes              lbs                $1,400            700             $504            252
Radicchio             pick a unit
Red peppers           lbs                $2,100             600            $297              85
Rhubarb               pick a unit
Spinach               lbs                $3,000          1,000           $2,211            737
Squash, Zephyr        lbs                $9,297          5,837           $5,860          3,907             $600
Sweet Potatoes        pick a unit
Tomatillos            lbs                $5,394          3,269             $990            600
Tomato, Heirloom      lbs                $3,413          1,050           $2,450            700             $600
Tomatoes, slicing     lbs                $2,000            800           $4,500          1,500
Turnips               lbs                $1,000            700             $424            212
Winter squash   lbs      $2,000   2,000      $3,285   3,650
Yellow beans    lbs      $2,100     700        $774     258
Zucchini        lbs      $7,500   6,000      $4,475   3,580

                       Total               Total               Total
                      Sales ($)           Sales ($)           Sales ($)

                      $100,601             $60,820               $9,264
ep 2: Sales Input Page
ops may be tracked in different units, so you will need to enter them sperately such as bulk
ales dollars received for each crop in each market channel. Enter all other income in the yellow



       Wholesale                       Restaurant                       Total Sales

                    Units                           Units                            Units
                                 Sales ($)                        Sales ($)
                    Sold                            Sold                             Sold
                                                                        $950             316            Income       Sales $
                          75            $450               50         $5,375             675 CSA                       $100,601
                         325            $350              175        $16,080           6,777 Farmer's Market            $60,820
                                                                      $2,100             700 Wholesale                   $9,264
                                                                      $1,290             258 Restaurant                  $1,801
                                                                      $2,887           1,764 Total Sales               $172,486
                                                                        $729             243 USDA Program Payments       $2,000
                                                                      $4,552           2,276 Patronage Dividends           $500
                                                                      $3,023           1,511 Interest Income               $600
                                                                      $1,310           1,048 Other Income                  $500
                        200             $112               75           $809             546 Total Income              $176,086
                      2,380              $20               24         $6,835           3,704
                        700                                           $5,098           2,750
                                                                      $2,271           1,975
                                                                      $3,063           1,225
                                                                      $1,254             604
                           50                                           $188               50
                                                                      $5,241           1,780
                         780                                         $11,738           6,093
                          96                                          $2,291           1,222
                                                                      $2,912           1,456
                                                                      $3,720           2,480
                                                                      $1,124             562
                                                                      $5,383           3,589
                                        $432              288           $986             615
                                                                          $0             -
                                                                      $1,041             390
                                                                      $1,836             612
                                                                     $11,792           5,896
                                                                      $1,904             952
                                                                          $0             -
                                                                      $2,397             685
                                                                          $0             -
                                                                      $5,211           1,737
                         480              $50              27        $15,807          10,251
                                                                          $0             -
                                                                      $6,384           3,869
                         200                                          $6,463           1,950
                                                                      $6,500           2,300
                                                                      $1,424             912
    $387    430      $5,672    6,080
                     $2,874      958
                    $11,975    9,580

 Total            Total Farm
Sales ($)          Sales ($)

   $1,801          $172,486
←
←
←
←
                                                                                            Step 3: Production Input P
                                   Enter the seed cost and number of plants raised in the greenhouse for each crop. Specify the area p
  Veggie Compass - Whole Farm      The same unit must be used for each crop. Then enter the labor hours Field Growing and Harvest &
                                   Harvest & Packing supplies specific to certain crops, enter those values here. Enter the total Greenh
       Profit Management           Field Growing and Harvest & Packing in the blue boxes to the right. The value in the yellow box is a
                                                                           Area
                                        Seed & Greenhouse                Planted             Field Growing
                                                                          Pick a
                                                                          Unit:
                                                                                                      Crop
                        Unit of                  # of Plants in                       Total Labor   Specific
          Crop         Measure
                                   Seed Cost ($)
                                                 Greenhouse
                                                                           Acres
                                                                                      hrs by crop Field Costs -
                                                                                                  nonlabor ($)
Asparagas            lbs                       $0                 0        0.25                   8
Basil                lbs                      $14                 0         0.8                   9
Beets                lbs                      $40             2,000         1.5                   8
Broccoli             lbs                      $13             2,000         1.2                   8
Brussels sprouts     lbs                       $7               500        0.15                   8
Cabbage              each                      $5               500        0.15                   8
Cantaloupe           each                      $4               350         0.2                   7
Carrots              lbs                      $35             7,000         0.8                  35
Cauliflower          lbs                      $75             8,000         0.5                  15
Celery               lbs                      $50             3,000         0.2                  10
Celery root          lbs                      $45             5,000         0.5                  17
Chard                bunch                    $15             7,000         0.8                  20
Collard Greens       lbs                      $15             7,000         0.8                  20
Cucumbers            lbs                       $9               300         0.4                   8
Eggplant             lbs                       $5               250        0.15                   8
Fennel               lbs                      $35             2,000         0.5                  25
Garlic               lbs                      $55                 0        0.15                   8
Green beans          lbs                       $9               400         0.1                   8
Kale                 bunch                     $9               800         0.1                   8
Kolhrabi             lbs                      $10             3,000         0.3                  10
Leeks                lbs                      $62             2,000         0.1                   9
Lettuce              head                      $5             3,000         0.5                  20
Mustard Greens       bunch                     $5             4,000        0.15                   8
Onion                lbs                       $9             2,500         0.5                  12
Parsley              bunch                     $3             8,000        0.25                  16
Parsnip              pick a unit               $0                 0          0
Peas, shell          lbs                      $18            12,000         0.2                    8
Peas, snap           lbs                      $12            12,000         0.2                    8
Potatoes             lbs                     $700                 0        0.75                    8
Radishes             lbs                      $35               450         0.5                    9
Radicchio            pick a unit               $0                 0          0
Red peppers          lbs                       $5               300         0.2                    8
Rhubarb              pick a unit               $0                 0          0
Spinach              lbs                       $8                 0        0.35                  13
Squash, Zephyr      lbs              $5      1,000    0.1     9
Sweet Potatoes      pick a unit      $0          0     0
Tomatillos          lbs              $9      3,000    0.3     6
Tomato, Heirloom    lbs             $13        400    0.7    17    $57
Tomatoes, slicing   lbs              $6        400    0.7    17
Turnips             lbs             $65               0.3    48
Winter squash       lbs             $11       350      1     16
Yellow beans        lbs             $50               0.5     6
Zucchini            lbs              $5      1,000    0.5     8

Totals:                           $1,476   $99,500   17.35   494   $57
3: Production Input Page
e for each crop. Specify the area planted to each crop, such as acres, row feet or square feet.
ours Field Growing and Harvest & Packing for each crop. If there are Field Growing and/or
alues here. Enter the total Greenhouse labor hours, and the Not Crop Specific (NCS) hours for
 . The value in the yellow box is a calculation of your true labor costs per hour.


                       Harvest & Packing

                                   Crop Specific
                  Total Labor       Harvest &    Actual Labor Cost per
                 hrs - Havest &      Packing                                        $11.77
                                                         Hour
                    Packing           Costs -
                                   nonlabor ($)
                              23
                                                      Total Hrs worked in
                              25                                                       885
                                                         Greenhouse
                              35               $0
                              47              $45
                                                      Total NCS Hrs spent
                              27                                                       325
                                                         Field Growing
                               9
                               9
                                                      Total NCS Hrs spent
                              60                                                       432
                                                       Harvest & Packing
                              33
                              35
                              35
                              45
                              45
                              36
                              24
                              53
                              16
                              18
                              18
                              23
                              20
                              60
                              24
                              36
                              38

                              75
                              20
                              46              $54
                              21

                              30

                              56
 45

 18
 75    $109
 75
 79
 57
 40
 65

1496   $208
Veggie Compass - Whole
                                Seed            Greenhouse                                        Field Gr
Farm Profit Management

                                                                        Total crop specific
      Cost of               Total Expenses      Total Expenses
                                                                       expenses (non-labor)
   Production by                   $5,525                 $12,420                          $57
       Crop                                   Expenses allocated to
                                              crop by proportion of
Green = input data (Steps                         plants grown        Actual Labor Costs ($/hr)
1,2,3)
Yellow = calculations             A                          B
                                                         Crop's
                                               # of                                  Labor
            Crop             Seed Cost                  Share of        Acres
                                              Plants                                 Hours
                                                       Total Cost
Asparagas                                $0        0            $0           0.25             8
Basil                                   $14        0            $0            0.8             9
Beets                                   $40    2,000          $250            1.5             8
Broccoli                                $13    2,000          $250            1.2             8
Brussels sprouts                         $7      500           $62           0.15             8
Cabbage                                  $5      500           $62           0.15             8
Cantaloupe                               $4      350           $44            0.2             7
Carrots                                 $35    7,000          $874            0.8            35
Cauliflower                             $75    8,000          $999            0.5            15
Celery                                  $50    3,000          $374            0.2            10
Celery root                             $45    5,000          $624            0.5            17
Chard                                   $15    7,000          $874            0.8            20
Collard Greens                          $15    7,000          $874            0.8            20
Cucumbers                                $9      300           $37            0.4             8
Eggplant                                 $5      250           $31           0.15             8
Fennel                                  $35    2,000          $250            0.5            25
Garlic                                  $55        0            $0           0.15             8
Green beans                              $9      400           $50            0.1             8
Kale                                     $9      800          $100            0.1             8
Kolhrabi                                $10    3,000          $374            0.3            10
Leeks                                   $62    2,000          $250            0.1             9
Lettuce                                  $5    3,000          $374            0.5            20
Mustard Greens                           $5    4,000          $499           0.15             8
Onion                                    $9    2,500          $312            0.5            12
Parsley                                  $3    8,000          $999           0.25            16
Parsnip                                  $0        0            $0              0             0
Peas, shell                             $18   12,000        $1,498            0.2             8
Peas, snap                              $12   12,000        $1,498            0.2             8
Potatoes                               $700        0            $0           0.75             8
Radishes                                $35      450           $56            0.5             9
Radicchio                    $0         0       $0        0     0
Red peppers                  $5       300      $37      0.2     8
Rhubarb                      $0         0       $0        0     0
Spinach                      $8         0       $0     0.35    13
Squash, Zephyr               $5     1,000     $125      0.1     9
Sweet Potatoes               $0         0       $0        0     0
Tomatillos                   $9     3,000     $374      0.3     6
Tomato, Heirloom            $13       400      $50      0.7    17
Tomatoes, slicing            $6       400      $50      0.7    17
Turnips                     $65         0       $0      0.3    48
Winter squash               $11       350      $44        1    16
Yellow beans                $50         0       $0      0.5     6
Zucchini                     $5     1,000     $125      0.5     8
Totals
Sub-Totals                         99,500             17.35   $494
Total Costs by Activity   $1,476            $12,420
          Field Growing


Expenses allocated to crops by area                                      Total crop specific expenses (non-
                                    Total non-labor expenses
            (non-labor)                                                                labor)

                           $11,467                 $11,524                                                $208


 $11.77                                                                              Actual Labor Costs ($/hr)
                         Non-Labor Costs ($)         C         A+B+C
 Crop     NCS Labor                   Allocated   Crop's   Total Cost     Total
Specific                   Crop                                                        Unit of
           allocated                   by Field  Share of    up to       Amount
 Labor                    Specific                                                    Measure
            by area                      Area   Total Cost  Harvest       Sold
 Cost
      $94         $55            $0        $165        $315       $315        316        lbs
    $106        $176             $0        $529        $811       $825        675        lbs
      $94       $331             $0        $991      $1,416     $1,706      6,777        lbs
      $94       $265             $0        $793      $1,152     $1,415        700        lbs
      $94         $33            $0         $99        $226       $296        258        lbs
      $94         $33            $0         $99        $226       $294      1,764       each
      $82         $44            $0        $132        $259       $306        243       each
    $412        $176             $0        $529      $1,117     $2,026      2,276        lbs
    $177        $110             $0        $330        $617     $1,691      1,511        lbs
    $118          $44            $0        $132        $294       $718      1,048        lbs
    $200        $110             $0        $330        $641     $1,310        546        lbs
    $235        $176             $0        $529        $941     $1,829      3,704      bunch
    $235        $176             $0        $529        $941     $1,829      2,750        lbs
      $94         $88            $0        $264        $447       $493      1,975        lbs
      $94         $33            $0         $99        $226       $263      1,225        lbs
    $294        $110             $0        $330        $735     $1,020        604        lbs
      $94         $33            $0         $99        $226       $281          50       lbs
      $94         $22            $0         $66        $182       $241      1,780        lbs
      $94         $22            $0         $66        $182       $291      6,093      bunch
    $118          $66            $0        $198        $382       $767      1,222        lbs
    $106          $22            $0         $66        $194       $506      1,456        lbs
    $235        $110             $0        $330        $676     $1,056      2,480       head
      $94         $33            $0         $99        $226       $731        562      bunch
    $141        $110             $0        $330        $582       $903      3,589        lbs
    $188          $55            $0        $165        $409     $1,410        615      bunch
       $0          $0            $0          $0          $0         $0        -      pick a unit
      $94         $44            $0        $132        $270     $1,786        390        lbs
      $94         $44            $0        $132        $270     $1,780        612        lbs
      $94       $165             $0        $496        $755     $1,455      5,896        lbs
    $106        $110             $0        $330        $547       $638        952        lbs
   $0      $0    $0     $0        $0        $0      -     pick a unit
  $94     $44    $0   $132      $270      $313      685       lbs
   $0      $0    $0     $0        $0        $0      -     pick a unit
 $153     $77    $0   $231      $462      $470    1,737       lbs
 $106     $22    $0    $66      $194      $324   10,251       lbs
   $0      $0    $0     $0        $0        $0      -     pick a unit
  $71     $66    $0   $198      $335      $719    3,869       lbs
 $200    $154   $57   $463      $874      $937    1,950       lbs
 $200    $154    $0   $463      $817      $873    2,300       lbs
 $565     $66    $0   $198      $829      $894      912       lbs
 $188    $221    $0   $661    $1,070    $1,124    6,080       lbs
  $71    $110    $0   $330      $511      $561      958       lbs
  $94    $110    $0   $330      $535      $665    9,580       lbs

                                                 90,391
$5,815                       $21,165   $35,061
                                Harvesting & Packing

                                                                                           Total non-
pecific expenses (non-
                                    Expenses allocated to crops by labor hours               labor
  labor)
                                                                                           expenses
                    $208                                                         $11,037    $12,695

                                                                                                        Total Cost of
ctual Labor Costs ($/hr)       $11.77                                                                    Crop Sold
                                                                 Non-labor Costs ($)           D         A+B+C+D
                             Crop     NCS Labor    Labor                     Allocated   Crop's
               Labor        Specific                              Crop                                  Total Crop
                                       allocated Cost/Unit                   by Labor   Share of
               Hours         Labor                               Specific                                  Cost
                                       by hours   ($/unit)                    Hours    Total Cost
                             Cost
                       23       $271          $78     $1.10             $0         $170         $519            $833
                       25       $294          $85     $0.56             $0         $184         $564          $1,389
                       35       $412        $119      $0.08             $0         $258         $789          $2,495
                       47       $553        $160      $1.02            $45         $347       $1,105          $2,519
                       27       $318          $92     $1.59             $0         $199         $609            $905
                        9       $106          $31     $0.08             $0          $66         $203            $497
                        9       $106          $31     $0.56             $0          $66         $203            $509
                       60       $706        $204      $0.40             $0         $443       $1,353          $3,379
                       33       $388        $112      $0.33             $0         $243         $744          $2,435
                       35       $412        $119      $0.51             $0         $258         $789          $1,508
                       35       $412        $119      $0.97             $0         $258         $789          $2,099
                       45       $530        $153      $0.18             $0         $332       $1,015          $2,844
                       45       $530        $153      $0.25             $0         $332       $1,015          $2,844
                       36       $424        $122      $0.28             $0         $266         $812          $1,305
                       24       $283          $82     $0.30             $0         $177         $541            $804
                       53       $624        $180      $1.33             $0         $391       $1,195          $2,215
                       16       $188          $54     $4.85             $0         $118         $361            $642
                       18       $212          $61     $0.15             $0         $133         $406            $647
                       18       $212          $61     $0.04             $0         $133         $406            $697
                       23       $271          $78     $0.29             $0         $170         $519          $1,285
                       20       $235          $68     $0.21             $0         $148         $451            $957
                       60       $706        $204      $0.37             $0         $443       $1,353          $2,409
                       24       $283          $82     $0.65             $0         $177         $541          $1,272
                       36       $424        $122      $0.15             $0         $266         $812          $1,715
                       38       $447        $129      $0.94             $0         $280         $857          $2,267
                        0          $0          $0         $0            $0           $0           $0              $0
                       75       $883        $255      $2.92             $0         $553       $1,691          $3,478
                       20       $235          $68     $0.50             $0         $148         $451          $2,231
                       46       $542        $156      $0.12            $54         $339       $1,091          $2,546
                       21       $247          $71     $0.33             $0         $155         $474          $1,111
    0       $0      $0      $0     $0     $0        $0        $0
   30     $353    $102   $0.66     $0   $221      $676      $989
    0       $0      $0      $0     $0     $0        $0        $0
   56     $659    $190   $0.49     $0   $413    $1,263    $1,732
   45     $530    $153   $0.07     $0   $332    $1,015    $1,339
    0       $0      $0      $0     $0     $0        $0        $0
   18     $212     $61   $0.07     $0   $133      $406    $1,124
   75     $883    $255   $0.58   $109   $553    $1,800    $2,737
   75     $883    $255   $0.49     $0   $553    $1,691    $2,564
   79     $930    $269   $1.31     $0   $583    $1,781    $2,676
   57     $671    $194   $0.14     $0   $421    $1,285    $2,410
   40     $471    $136   $0.63     $0   $295      $902    $1,463
   65     $765    $221   $0.10     $0   $480    $1,466    $2,130

1,496   $17,611
                                               $33,942   $69,003
Crop Cost
 ($/unit)

    $2.64
    $2.06
    $0.37
    $3.60
    $3.51
    $0.28
    $2.10
    $1.48
    $1.61
    $1.44
    $3.84
    $0.77
    $1.03
    $0.66
    $0.66
    $3.67
   $12.84
    $0.36
    $0.11
    $1.05
    $0.66
    $0.97
    $2.26
    $0.48
    $3.69
       $0
    $8.92
    $3.65
    $0.43
    $1.17
   $0
$1.44
   $0
$1.00
$0.13
   $0
$0.29
$1.40
$1.11
$2.93
$0.40
$1.53
$0.22
  Veggie Compass - Whole Farm
       Profit Management

                        Unit of                            CSA
                       Measure
           Crop          Lbs,                    Numbe Productio      Gross     Break
                        bunch,       Sales ($)     r of   n Costs     Margin    Even
                       head, etc                  Units     ($)        (%)     Price ($)
Asparagas              lbs                $600       200        527       12%      $3.98
Basil                  lbs              $3,600       450        926       74%      $3.10
Beets                  lbs             $11,570     4,700      1,730       85%      $0.56
Broccoli               lbs              $2,100       700      2,519      -20%      $5.43
Brussels sprouts       lbs              $1,000       200        701       30%      $5.29
Cabbage                each             $1,200       800        225       81%      $0.42
Cantaloupe             each               $600       200        419       30%      $3.16
Carrots                lbs              $3,000     1,500      2,227       26%      $2.24
Cauliflower            lbs              $1,751       875      1,410       19%      $2.43
Celery                 lbs                $900       720      1,036      -15%      $2.17
Celery root            lbs                $342       225        865     -153%      $5.80
Chard                  bunch            $2,450     1,200        921       62%      $1.16
Collard Greens         lbs              $1,712       856        885       48%      $1.56
Cucumbers              lbs              $1,840     1,600      1,057       43%      $1.00
Eggplant               lbs              $2,000       800        525       74%      $0.99
Fennel                 lbs                $980       467      1,712      -75%      $5.53
Garlic                 lbs                  $0          0         0         $0   $19.38
Green beans            lbs              $3,600     1,200        436       88%      $0.55
Kale                   bunch            $2,454     1,227        140       94%      $0.17
Kolhrabi               lbs              $1,470       784        825       44%      $1.59
Leeks                  lbs              $1,268       634        417       67%      $0.99
Lettuce                head             $3,000     2,000      1,942       35%      $1.47
Mustard Greens         bunch              $400       200        453      -13%      $3.41
Onion                  lbs              $3,000     2,000        956       68%      $0.72
Parsley                bunch              $300       200        737     -146%      $5.56
Parsnip                pick a unit          $0          0         0         $0     $0.00
Peas, shell            lbs              $1,041       390      3,478     -234%    $13.45
Peas, snap             lbs              $1,221       407      1,484      -22%      $5.50
Potatoes               lbs              $8,000     4,000      1,728       78%      $0.65
Radishes               lbs              $1,400       700        817       42%      $1.76
Radicchio              pick a unit          $0          0         0         $0     $0.00
Red peppers            lbs              $2,100       600        867       59%      $2.18
Rhubarb                pick a unit          $0          0         0         $0     $0.00
Spinach                lbs              $3,000     1,000        997       67%      $1.50
Squash, Zephyr         lbs              $9,297     5,837        762       92%      $0.20
Sweet Potatoes         pick a unit          $0          0         0         $0     $0.00
Tomatillos             lbs              $5,394     3,269        950       82%      $0.44
Tomato, Heirloom       lbs              $3,413     1,050      1,474       57%      $2.12
Tomatoes, slicing      lbs              $2,000       800        892       55%      $1.68
Turnips                lbs              $1,000       700      2,054     -105%      $4.43
Winter squash          lbs              $2,000     2,000        793       60%      $0.60
Yellow beans   lbs       $2,100       700       1,069     49%    $2.30
Zucchini       lbs       $7,500     6,000       1,334     82%    $0.34
                                          Total Cost
                                   Total
                     Total Sales              of      Wholesal
                                   Units
                         ($)              Productio e GM %
                                   Sold
                                             n ($)
                     $ 100,601     51,191     42,292    58.0%
                     Sales Output




                Farmer's Market                                    Wholesale
            Numbe               Gross     Break             Numbe               Gross
                     Productio                                       Productio
Sales ($)     r of              Margin    Even    Sales ($)   r of              Margin
                      n Costs                                         n Costs
             Units               (%)      Price              Units               (%)
     $350       116        $306    13%      $3.62        $0        0         $0     $0
     $800       100        $206    74%      $2.83      $525       75       $154   71%
   $3,548     1,577        $581    84%      $0.51      $612     325        $120   80%
       $0          0         $0      $0     $4.94        $0        0         $0     $0
     $290         58       $203    30%      $4.81        $0        0         $0     $0
   $1,687       964        $271    84%      $0.39        $0        0         $0     $0
     $129         43        $90    30%      $2.88        $0        0         $0     $0
   $1,552       776      $1,152    26%      $2.04        $0        0         $0     $0
   $1,272       636      $1,025    19%      $2.21        $0        0         $0     $0
     $410       328        $472   -15%      $1.98        $0        0         $0     $0
      $70         46       $177 -153%       $5.28      $285     200        $769 -170%
     $200       100         $77    62%      $1.05    $4,165 2,380        $1,827   56%
   $2,388     1,194      $1,235    48%      $1.42      $998     700        $724   27%
     $431       375        $248    43%      $0.91        $0        0         $0     $0
   $1,063       425        $279    74%      $0.90        $0        0         $0     $0
     $274       137        $502   -83%      $5.03        $0        0         $0     $0
       $0          0         $0      $0    $17.63      $188       50       $642 -242%
   $1,641       580        $211    87%      $0.50        $0        0         $0     $0
   $8,172     4,086        $467    94%      $0.16    $1,112     780         $89   92%
     $641       342        $360    44%      $1.44      $180       96       $101   44%
   $1,644       822        $540    67%      $0.90        $0        0         $0     $0
     $720       480        $466    35%      $1.33        $0        0         $0     $0
     $724       362        $819   -13%      $3.11        $0        0         $0     $0
   $2,383     1,589        $759    68%      $0.66        $0        0         $0     $0
     $254       127        $468   -84%      $5.06        $0        0         $0     $0
       $0          0         $0      $0     $0.00        $0        0         $0     $0
       $0          0         $0      $0    $12.24        $0        0         $0     $0
     $615       205        $747   -22%      $5.01        $0        0         $0     $0
   $3,792     1,896        $819    78%      $0.59        $0        0         $0     $0
     $504       252        $294    42%      $1.60        $0        0         $0     $0
       $0          0         $0      $0     $0.00        $0        0         $0     $0
     $297         85       $123    59%      $1.98        $0        0         $0     $0
       $0          0         $0      $0     $0.00        $0        0         $0     $0
   $2,211       737        $735    67%      $1.37        $0        0         $0     $0
   $5,860     3,907        $510    91%      $0.18      $600     480         $63   90%
       $0          0         $0      $0     $0.00        $0        0         $0     $0
     $990       600        $174    82%      $0.40        $0        0         $0     $0
   $2,450       700        $983    60%      $1.93      $600     200        $281   53%
   $4,500     1,500      $1,672    63%      $1.53        $0        0         $0     $0
     $424       212        $622   -47%      $4.03        $0        0         $0     $0
   $3,285     3,650      $1,447    56%      $0.54        $0        0         $0     $0
    $774     258       $394   49%    $2.10         $0       0         $0     $0
  $4,475   3,580       $796   82%    $0.31         $0       0         $0     $0
                 Total Cost                                  Total Cost
          Total                                        Total
 Total               of     Retail            Total              of      Market
          Units                                        Units
Sales ($)        Productio GM %              Sales ($)       Productio GM %
          Sold                                         Sold
                    n ($)                                       n ($)
   60,820 32,845     20,231 66.7%                9,264 5,286       4,770 48.5%
e                           Restaurant                                Total Sales
    Break             Numbe               Gross    Break
                               Production                            Number Production
    Even    Sales ($)   r of              Margin   Even    Sales ($)
                                 Costs                               of Units  Costs
    Price              Units               (%)     Price
     $13.59        $0        0         $0     $0    -$9.32      $950      316      $833
     $10.61     $450        50       $103   77%     -$7.28    $5,375      675    $1,389
      $1.90     $350      175         $64   82%     -$1.30  $16,080     6,777    $2,495
     $18.55        $0        0         $0     $0   -$12.73    $2,100      700    $2,519
     $18.08        $0        0         $0     $0   -$12.40    $1,290      258      $905
      $1.45        $0        0         $0     $0    -$1.00    $2,887    1,764      $497
     $10.81        $0        0         $0     $0    -$7.41      $729      243      $509
      $7.65        $0        0         $0     $0    -$5.25    $4,552    2,276    $3,379
      $8.31        $0        0         $0     $0    -$5.70    $3,023    1,511    $2,435
      $7.42        $0        0         $0     $0    -$5.09    $1,310    1,048    $1,508
     $19.82     $112        75       $288 -157%    -$13.60      $809      546    $2,099
      $3.96       $20       24        $18    8%     -$2.72    $6,835    3,704    $2,844
      $5.33        $0        0         $0     $0    -$3.66    $5,098    2,750    $2,844
      $3.41        $0        0         $0     $0    -$2.34    $2,271    1,975    $1,305
      $3.38        $0        0         $0     $0    -$2.32    $3,063    1,225      $804
     $18.90        $0        0         $0     $0   -$12.97    $1,254      604    $2,215
     $66.21        $0        0         $0     $0   -$45.42      $188        50     $642
      $1.87        $0        0         $0     $0    -$1.29    $5,241    1,780      $647
      $0.59        $0        0         $0     $0    -$0.40  $11,738     6,093      $697
      $5.42        $0        0         $0     $0    -$3.72    $2,291    1,222    $1,285
      $3.39        $0        0         $0     $0    -$2.32    $2,912    1,456      $957
      $5.01        $0        0         $0     $0    -$3.43    $3,720    2,480    $2,409
     $11.67        $0        0         $0     $0    -$8.00    $1,124      562    $1,272
      $2.46        $0        0         $0     $0    -$1.69    $5,383    3,589    $1,715
     $19.01     $432      288      $1,062 -146%    -$13.04      $986      615    $2,267
      $0.00        $0        0         $0     $0     $0.00        $0      -          $0
     $45.97        $0        0         $0     $0   -$31.53    $1,041      390    $3,478
     $18.80        $0        0         $0     $0   -$12.89    $1,836      612    $2,231
      $2.23        $0        0         $0     $0    -$1.53  $11,792     5,896    $2,546
      $6.02        $0        0         $0     $0    -$4.13    $1,904      952    $1,111
      $0.00        $0        0         $0     $0     $0.00        $0      -          $0
      $7.45        $0        0         $0     $0    -$5.11    $2,397      685      $989
      $0.00        $0        0         $0     $0     $0.00        $0      -          $0
      $5.14        $0        0         $0     $0    -$3.53    $5,211    1,737    $1,732
      $0.67       $50       27         $4   93%     -$0.46  $15,807    10,251    $1,339
      $0.00        $0        0         $0     $0     $0.00        $0      -          $0
      $1.50        $0        0         $0     $0    -$1.03    $6,384    3,869    $1,124
      $7.24        $0        0         $0     $0    -$4.96    $6,463    1,950    $2,737
      $5.75        $0        0         $0     $0    -$3.94    $6,500    2,300    $2,564
     $15.13        $0        0         $0     $0   -$10.38    $1,424      912    $2,676
      $2.04     $387      430        $170   56%     -$1.40    $5,672    6,080    $2,410
$7.87         $0      0          $0     $0   -$5.40     $2,874       958       $1,463
$1.15         $0      0          $0     $0   -$0.79    $11,975     9,580       $2,130
                        Total Cost                                        Total Cost
                  Total                                Total      Total
         Total              of      CSA                                       of
                  Units                                Farm       Units
        Sales ($)       Production GM %                                   Production
                  Sold                                Sales ($)   Sold
                            ($)                                               ($)
            1,801 1,069       1,710  5.1%              172,486     90,391      69,003
les
      Gross
      Margin
        (%)
          12%
          74%
          84%
         -20%
          30%
          83%
          30%
          26%
          19%
         -15%
       -159%
          58%
          44%
          43%
          74%
         -77%
       -242%
          88%
          94%
          44%
          67%
          35%
         -13%
          68%
       -130%
            $0
       -234%
         -22%
          78%
          42%
            $0
          59%
            $0
          67%
          92%
            $0
          82%
          58%
          61%
         -88%
          58%
 49%
 82%

Farm
GM %

60.0%
                                  Farm Profit & Loss by Market Channel
   Veggie Compass - Whole
   Farm Profit Management


                                          Farmer's
                                CSA                  Wholesale Restaurant Grand Total
                                           Market


Sales - by Market Channel
                              $100,601    $60,820      $9,264      $1,801   $172,486
as % of total sales             58%        35%          5%          1%

All Production Expenses
                              $42,292     $20,231      $4,770      $1,710   $69,003

Gross Profit $
                              $58,310     $40,589      $4,493       $91     $103,483
Gross Profit %                 58%         67%          49%         5%        60%

Market Channel Expenses
                              $20,778      $8,573      $6,256      $2,075   $37,682
General Mgnt. & Admin.
Expenses
Allocated to Market Channel   $13,151      $7,950      $1,211       $235    $22,547

Total Expenses
                              $33,929     $16,524      $7,467      $2,310   $60,230
as % of sales                  34%         27%          81%        128%      35%


Operating Income              $24,381     $24,065      -$2,973    -$2,219   $43,254
as % of sales                  24%         40%          -32%       -123%     25%


Non Operating Income
USDA Program Payments                                                        $2,000
Patronage Dividends                                                           $500
Interest Income                                                               $600
Other Income                                                                  $500

Income Before Income Taxes                                                  $46,854




                                4324b55b-7eb8-424f-b8c9-74f6950b6f1f.xlsx
4324b55b-7eb8-424f-b8c9-74f6950b6f1f.xlsx
4324b55b-7eb8-424f-b8c9-74f6950b6f1f.xlsx
4324b55b-7eb8-424f-b8c9-74f6950b6f1f.xlsx
4324b55b-7eb8-424f-b8c9-74f6950b6f1f.xlsx
4324b55b-7eb8-424f-b8c9-74f6950b6f1f.xlsx

				
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