Production budgets help to allocate land, labor, and capital. The most appropriate use is defined by the person in control of the resources and may be used to maximize profits or minimize soil loss or any other goal. Sample budgets included in this publication are divided into five sections: total receipts, costs of planting and growing the product, pre-harvest and harvest expenses, ownership costs, and summary of returns. The estimated costs illustrated in this publication are based on Extension professionals experience with a variety of growers in Iowa. The returns are based on common prices and yields received by farmers. Costs are those typically incurred related to ownership costs, crop inputs, and other expenses. The budgets were developed on a 4 foot by 100 foot bed.