Farm Management Planning Guide
March 2007
Projected No-till
2007 Crop Budgets
Southwest North Dakota
Ron Haugen, Farm Management Specialist
Andrew Swenson, Farrm Management Specialist
Roger Ashley, Area Agronomist, Dickinson Research Extension Service
Spring Wheat Confectionery Sunflowers Lentils Large Chickpeas
Durum Canola Yellow Mustard Winter Wheat
Malting Barley Flax Safflower Rye
Corn Grain Field Peas Buckwheat
Oil Sunflowers Oats Millet
County commissions, North Dakota State University and U.S. Department of Agriculture cooperating. Duane Hauck,
director, Fargo, N.D. Distributed in furtherance of the acts of Congress of May 8 and June 30, 1914. We offer our
programs and facilities to all people regardless of race, color, national origin, religion, gender, disability, age,
veteran's status or sexual orientation; and are an equal opportunity institution. This publica-tion will be made
available in alternative formats for people with disabilities upon request, (701) 231-7881.
SPRING WHEAT
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 29.2 0.00 Your Yield
Expected Market Price $4.24 0.00 Your Price
MARKET INCOME 123.71 0.00
DIRECT COSTS
-Seed 8.63 0.00
-Herbicides 14.25 0.00
-Fungicides 1.50 0.00
-Insecticides 0.00 0.00
-Fertilizer 21.50 0.00
-Crop Insurance 6.70 0.00
-Fuel & Lubrication 8.96 0.00
-Repairs 10.68 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 3.02 0.00
SUM OF LISTED DIRECT COSTS 76.23 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.23 0.00
-Machinery Depreciation 11.75 0.00
-Machinery Investment 6.50 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 47.48 0.00
SUM OF ALL LISTED COSTS 123.71 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 2.61 #DIV/0!
-Indirect Costs 1.63 #DIV/0!
-Total Costs 4.24 #DIV/0!
DURUM
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 26.8 0.00 Your Yield
Expected Market Price $4.70 0.00 Your Price
MARKET INCOME 125.87 0.00
DIRECT COSTS
-Seed 10.50 0.00
-Herbicides 14.25 0.00
-Fungicides 1.50 0.00
-Insecticides 0.00 0.00
-Fertilizer 21.50 0.00
-Crop Insurance 6.90 0.00
-Fuel & Lubrication 8.96 0.00
-Repairs 10.68 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 3.11 0.00
SUM OF LISTED DIRECT COSTS 78.39 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.23 0.00
-Machinery Depreciation 11.75 0.00
-Machinery Investment 6.50 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 47.48 0.00
SUM OF ALL LISTED COSTS 125.87 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 2.93 #DIV/0!
-Indirect Costs 1.77 #DIV/0!
-Total Costs 4.70 #DIV/0!
MALTING BARLEY
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 34.7 0.00 Your Yield
Expected Market Price $3.28 0.00 Your Price
MARKET INCOME 113.90 0.00
DIRECT COSTS
-Seed 7.50 0.00
-Herbicides 13.75 0.00
-Fungicides 1.25 0.00
-Insecticides 0.00 0.00
-Fertilizer 15.63 0.00
-Crop Insurance 3.76 0.00
-Fuel & Lubrication 9.41 0.00
-Repairs 10.81 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 2.60 0.00
SUM OF LISTED DIRECT COSTS 65.72 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.40 0.00
-Machinery Depreciation 12.07 0.00
-Machinery Investment 6.71 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 48.18 0.00
SUM OF ALL LISTED COSTS 113.90 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 1.89 #DIV/0!
-Indirect Costs 1.39 #DIV/0!
-Total Costs 3.28 #DIV/0!
CORN GRAIN
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 51.2 0.00 Your Yield
Expected Market Price $2.84 0.00 Your Price
MARKET INCOME 145.50 0.00
DIRECT COSTS
-Seed 26.03 0.00
-Herbicides 8.75 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 17.71 0.00
-Crop Insurance 0.00 0.00
-Fuel & Lubrication 11.06 0.00
-Repairs 11.96 0.00
-Drying 8.51 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 3.51 0.00
SUM OF LISTED DIRECT COSTS 88.52 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 4.33 0.00
-Machinery Depreciation 17.15 0.00
-Machinery Investment 9.50 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 56.98 0.00
SUM OF ALL LISTED COSTS 145.50 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 1.73 #DIV/0!
-Indirect Costs 1.11 #DIV/0!
-Total Costs 2.84 #DIV/0!
OIL SUNFLOWERS
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 1049.6 0.00 Your Yield
Expected Market Price $0.139 0.00 Your Price
MARKET INCOME 145.90 0.00
DIRECT COSTS
-Seed 15.98 0.00
-Herbicides 21.05 0.00
-Fungicides 0.00 0.00
-Insecticides 11.00 0.00
-Fertilizer 10.85 0.00
-Crop Insurance 7.59 0.00
-Fuel & Lubrication 8.26 0.00
-Repairs 9.33 0.00
-Drying 2.46 0.00
-Miscellaneous 5.75 0.00
-Operating Interest 3.81 0.00
SUM OF LISTED DIRECT COSTS 96.07 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.56 0.00
-Machinery Depreciation 12.80 0.00
-Machinery Investment 7.47 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 49.83 0.00
SUM OF ALL LISTED COSTS 145.90 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.09 #DIV/0!
-Indirect Costs 0.05 #DIV/0!
-Total Costs 0.14 #DIV/0!
CONFECTIONERY SUNFLOWERS
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 900.8 0.00 Your Yield
Expected Market Price $0.190 0.00 Your Price
MARKET INCOME 171.15 0.00
DIRECT COSTS
-Seed 24.78 0.00
-Herbicides 21.05 0.00
-Fungicides 0.00 0.00
-Insecticides 17.00 0.00
-Fertilizer 10.20 0.00
-Crop Insurance 11.57 0.00
-Fuel & Lubrication 8.50 0.00
-Repairs 9.77 0.00
-Drying 2.40 0.00
-Miscellaneous 10.50 0.00
-Operating Interest 4.78 0.00
SUM OF LISTED DIRECT COSTS 120.55 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.64 0.00
-Machinery Depreciation 13.18 0.00
-Machinery Investment 7.78 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 50.60 0.00
SUM OF ALL LISTED COSTS 171.15 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.13 #DIV/0!
-Indirect Costs 0.06 #DIV/0!
-Total Costs 0.19 #DIV/0!
CANOLA
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 1134.5 0.00 Your Yield
Expected Market Price $0.135 0.00 Your Price
MARKET INCOME 153.16 0.00
DIRECT COSTS
-Seed 18.15 0.00
-Herbicides 20.05 0.00
-Fungicides 0.00 0.00
-Insecticides 7.00 0.00
-Fertilizer 24.48 0.00
-Crop Insurance 8.90 0.00
-Fuel & Lubrication 9.50 0.00
-Repairs 11.19 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 4.14 0.00
SUM OF LISTED DIRECT COSTS 104.40 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.32 0.00
-Machinery Depreciation 12.32 0.00
-Machinery Investment 7.11 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 48.75 0.00
SUM OF ALL LISTED COSTS 153.16 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.09 #DIV/0!
-Indirect Costs 0.04 #DIV/0!
-Total Costs 0.14 #DIV/0!
FLAX
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 21.0 0.00 Your Yield
Expected Market Price 5.73 0.00 Your Price
MARKET INCOME 120.48 0.00
DIRECT COSTS
-Seed 4.80 0.00
-Herbicides 17.15 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 18.89 0.00
-Crop Insurance 5.90 0.00
-Fuel & Lubrication 9.66 0.00
-Repairs 11.25 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 2.59 0.00
SUM OF LISTED DIRECT COSTS 71.48 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.38 0.00
-Machinery Depreciation 12.44 0.00
-Machinery Investment 7.18 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 49.00 0.00
SUM OF ALL LISTED COSTS 120.48 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 3.40 #DIV/0!
-Indirect Costs 2.33 #DIV/0!
-Total Costs 5.74 #DIV/0!
FIELD PEAS
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 31.6 0.00 Your Yield
Expected Market Price 3.96 0.00 Your Price
MARKET INCOME 125.11 0.00
DIRECT COSTS
-Seed 19.20 0.00
-Herbicides 20.70 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 0.00 0.00
-Crop Insurance 4.11 0.00
-Fuel & Lubrication 9.82 0.00
-Repairs 11.65 0.00
-Drying 0.00 0.00
-Miscellaneous 7.00 0.00
-Operating Interest 2.99 0.00
SUM OF LISTED DIRECT COSTS 75.47 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.37 0.00
-Machinery Depreciation 13.14 0.00
-Machinery Investment 7.13 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 49.65 0.00
SUM OF ALL LISTED COSTS 125.11 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 2.39 #DIV/0!
-Indirect Costs 1.57 #DIV/0!
-Total Costs 3.96 #DIV/0!
OATS
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 62.0 0.00 Your Yield
Expected Market Price 1.78 0.00 Your Price
MARKET INCOME 110.44 0.00
DIRECT COSTS
-Seed 7.50 0.00
-Herbicides 5.85 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 14.70 0.00
-Crop Insurance 6.22 0.00
-Fuel & Lubrication 10.58 0.00
-Repairs 11.64 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 2.37 0.00
SUM OF LISTED DIRECT COSTS 59.85 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.72 0.00
-Machinery Depreciation 13.27 0.00
-Machinery Investment 7.59 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 50.58 0.00
SUM OF ALL LISTED COSTS 110.44 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.97 #DIV/0!
-Indirect Costs 0.82 #DIV/0!
-Total Costs 1.78 #DIV/0!
LENTILS
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 1003.3 0.00 Your Yield
Expected Market Price 0.115 0.00 Your Price
MARKET INCOME 115.38 0.00
DIRECT COSTS
-Seed 13.30 0.00
-Herbicides 18.75 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 0.00 0.00
-Crop Insurance 8.47 0.00
-Fuel & Lubrication 9.54 0.00
-Repairs 11.53 0.00
-Drying 0.00 0.00
-Miscellaneous 2.00 0.00
-Operating Interest 2.62 0.00
SUM OF LISTED DIRECT COSTS 66.21 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.27 0.00
-Machinery Depreciation 12.89 0.00
-Machinery Investment 7.00 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 49.17 0.00
SUM OF ALL LISTED COSTS 115.38 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.07 #DIV/0!
-Indirect Costs 0.05 #DIV/0!
-Total Costs 0.12 #DIV/0!
YELLOW MUSTARD
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 625.8 0.00 Your Yield
Expected Market Price 0.164 0.00 Your Price
MARKET INCOME 102.63 0.00
DIRECT COSTS
-Seed 6.50 0.00
-Herbicides 11.25 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 8.75 0.00
-Crop Insurance 4.33 0.00
-Fuel & Lubrication 9.26 0.00
-Repairs 11.08 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 2.15 0.00
SUM OF LISTED DIRECT COSTS 54.32 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.22 0.00
-Machinery Depreciation 12.08 0.00
-Machinery Investment 7.00 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 48.31 0.00
SUM OF ALL LISTED COSTS 102.63 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.09 #DIV/0!
-Indirect Costs 0.08 #DIV/0!
-Total Costs 0.16 #DIV/0!
SAFFLOWER
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 681.8 0.00 Your Yield
Expected Market Price 0.150 0.00 Your Price
MARKET INCOME 102.27 0.00
DIRECT COSTS
-Seed 10.50 0.00
-Herbicides 12.55 0.00
-Fungicides 0.10 0.00
-Insecticides 0.00 0.00
-Fertilizer 3.95 0.00
-Crop Insurance 6.02 0.00
-Fuel & Lubrication 8.59 0.00
-Repairs 10.52 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 2.20 0.00
SUM OF LISTED DIRECT COSTS 55.43 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.09 0.00
-Machinery Depreciation 11.41 0.00
-Machinery Investment 6.34 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 46.84 0.00
SUM OF ALL LISTED COSTS 102.27 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.08 #DIV/0!
-Indirect Costs 0.07 #DIV/0!
-Total Costs 0.15 #DIV/0!
BUCKWHEAT
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 705.6 0.00 Your Yield
Expected Market Price 0.144 0.00 Your Price
MARKET INCOME 101.60 0.00
DIRECT COSTS
-Seed 15.00 0.00
-Herbicides 12.55 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 1.90 0.00
-Crop Insurance 0.00 0.00
-Fuel & Lubrication 9.38 0.00
-Repairs 11.13 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 2.10 0.00
SUM OF LISTED DIRECT COSTS 53.07 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.27 0.00
-Machinery Depreciation 12.20 0.00
-Machinery Investment 7.06 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 48.53 0.00
SUM OF ALL LISTED COSTS 101.60 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.08 #DIV/0!
-Indirect Costs 0.07 #DIV/0!
-Total Costs 0.14 #DIV/0!
MILLET
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 1159.3 0.00 Your Yield
Expected Market Price 0.075 0.00 Your Price
MARKET INCOME 86.95 0.00
DIRECT COSTS
-Seed 5.00 0.00
-Herbicides 4.05 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 5.38 0.00
-Crop Insurance 0.00 0.00
-Fuel & Lubrication 9.69 0.00
-Repairs 11.27 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 1.50 0.00
SUM OF LISTED DIRECT COSTS 37.89 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.39 0.00
-Machinery Depreciation 12.47 0.00
-Machinery Investment 7.20 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 49.06 0.00
SUM OF ALL LISTED COSTS 86.95 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.03 #DIV/0!
-Indirect Costs 0.04 #DIV/0!
-Total Costs 0.08 #DIV/0!
LARGE CHICKPEAS
Your
Per Acre Figures
Break-even Yield at Expected Market Price (lb) 895.7 0.00 Your Yield
Expected Market Price 0.265 0.00 Your Price
MARKET INCOME 237.34 0.00
DIRECT COSTS
-Seed 78.00 0.00
-Herbicides 18.75 0.00
-Fungicides 49.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 2.30 0.00
-Crop Insurance 7.93 0.00
-Fuel & Lubrication 9.91 0.00
-Repairs 10.55 0.00
-Drying 0.00 0.00
-Miscellaneous 4.00 0.00
-Operating Interest 7.44 0.00
SUM OF LISTED DIRECT COSTS 187.89 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.30 0.00
-Machinery Depreciation 12.99 0.00
-Machinery Investment 7.17 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 49.46 0.00
SUM OF ALL LISTED COSTS 237.34 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 0.21 #DIV/0!
-Indirect Costs 0.06 #DIV/0!
-Total Costs 0.26 #DIV/0!
WINTER WHEAT
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 38.0 0.00 Your Yield
Expected Market Price 3.63 0.00 Your Price
MARKET INCOME 137.78 0.00
DIRECT COSTS
-Seed 6.00 0.00
-Herbicides 7.65 0.00
-Fungicides 6.50 0.00
-Insecticides 0.00 0.00
-Fertilizer 34.02 0.00
-Crop Insurance 6.70 0.00
-Fuel & Lubrication 9.35 0.00
-Repairs 10.85 0.00
-Drying 0.00 0.00
-Miscellaneous 5.00 0.00
-Operating Interest 3.55 0.00
SUM OF LISTED DIRECT COSTS 89.63 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.38 0.00
-Machinery Depreciation 12.10 0.00
-Machinery Investment 6.68 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 48.16 0.00
SUM OF ALL LISTED COSTS 137.78 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 2.36 #DIV/0!
-Indirect Costs 1.27 #DIV/0!
-Total Costs 3.63 #DIV/0!
RYE
Your
Per Acre Figures
Break-even Yield at Expected Market Price (bu) 42.8 0.00 Your Yield
Expected Market Price 2.44 0.00 Your Price
MARKET INCOME 104.35 0.00
DIRECT COSTS
-Seed 4.80 0.00
-Herbicides 2.55 0.00
-Fungicides 0.00 0.00
-Insecticides 0.00 0.00
-Fertilizer 23.01 0.00
-Crop Insurance 5.00 0.00
-Fuel & Lubrication 8.73 0.00
-Repairs 10.24 0.00
-Drying 0.00 0.00
-Miscellaneous 1.00 0.00
-Operating Interest 2.28 0.00
SUM OF LISTED DIRECT COSTS 57.62 0.00
INDIRECT (FIXED) COSTS
-Misc. Overhead 3.15 0.00
-Machinery Depreciation 11.38 0.00
-Machinery Investment 6.20 0.00
-Land Charge 26.00 0.00
SUM OF LISTED INDIRECT COSTS 46.73 0.00
SUM OF ALL LISTED COSTS 104.35 0.00
RETURN TO LABOR & MANAGEMENT 0.00 0.00
LISTED COSTS PER BUDGET UNIT:
-Direct Costs 1.35 #DIV/0!
-Indirect Costs 1.09 #DIV/0!
-Total Costs 2.44 #DIV/0!