Publication 60 Field Crop Budgets
“Contribution Margin” is the difference between total operating expenses and total revenue. “Operating Expenses” (e.g., seed, fertilizer, fuel, repairs, etc.) change with the crop grown and the production blend used. “Fixed or overhead costs” will show little or no change whether one crop or another is grown. “Contribution Margin” is a quick and easy measure for comparing ... ................
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