Cost of producing one acre of field-grown Euonymus kiautschovicus 'Manhattan', Tennessee, 1984

The objective of this study was to develop a cost model for the production of one acre of field-grown balled and burlapped (B & B) Euonymus kiautschovicus 'Manhattan' in Tennessee. A model production system was synthesized and costs of production estimated.

Total cost of producing one acre (5,065 plants) of 'Manhattan' euonymus was $18,185, or $3.59 per 18-24" salable plant. Variable costs comprised 64 percent of total cost, while fixed cost represented the remaining 36 percent. Labor was the largest cost item followed by general overhead. The effects of changes in selected input prices on cost-price relationships were determined. Variations in the labor and interest rates were shown to have a moderate effect on cost per plant.