AgriAuditor Research, August 2026
U.S. crop cost and break-even benchmarks
Compare 2025 USDA ERS yield, harvest price, operating cost and full cost thresholds across three Farm Resource Regions.
What this report measures
A comparable regional snapshot
The table uses the USDA Economic Research Service recent cost and return files for corn, soybeans and wheat. It keeps the ERS units: bushels per planted acre, U.S. dollars per planted acre and U.S. dollars per bushel at harvest. Each row names its Farm Resource Region and ERS survey base year.
A threshold, not a promise
Break-even values answer one narrow question. What yield or harvest price would cover the selected ERS cost total if the other displayed inputs stayed fixed? They do not estimate your farm profit, cash flow, risk, tax position or investment return.
Commodity costs and returns estimates may be considered as average estimates for production at regional or national levels.
USDA Economic Research Service, Commodity Costs and Returns documentation
The regional benchmark table
Read paired thresholds from left to right
In each paired cell, the first number covers operating costs and the second covers total costs listed. The ERS total costs listed field includes operating costs plus allocated overhead for the published account.
| Crop | Farm Resource Region | Yield (bu/ac) | Harvest price (USD/bu) | Operating cost (USD/ac) | Total costs listed (USD/ac) | Break-even yield (operating / full) | Break-even price (operating / full) | Reported net above costs listed |
|---|---|---|---|---|---|---|---|---|
| Corn | Heartland | 214 | $3.92 | $457.96 | $947.29 | 116.8 / 241.7 | $2.14 / $4.43 | -$108.05 |
| Corn | Northern Great Plains | 208 | $3.71 | $403.23 | $772.80 | 108.7 / 208.3 | $1.94 / $3.72 | +$1.83 |
| Corn | Prairie Gateway | 168 | $4.00 | $389.55 | $778.20 | 97.4 / 194.6 | $2.32 / $4.63 | -$105.80 |
| Soybeans | Heartland | 60 | $9.80 | $249.19 | $697.51 | 25.4 / 71.2 | $4.15 / $11.63 | -$110.15 |
| Soybeans | Northern Great Plains | 44 | $9.37 | $173.79 | $521.43 | 18.5 / 55.6 | $3.95 / $11.85 | -$107.05 |
| Soybeans | Prairie Gateway | 74 | $9.37 | $253.10 | $622.77 | 27.0 / 66.5 | $3.42 / $8.42 | +$70.54 |
| Wheat | Heartland | 86 | $5.15 | $224.01 | $567.64 | 43.5 / 110.2 | $2.60 / $6.60 | -$101.55 |
| Wheat | Northern Great Plains | 45 | $5.03 | $146.26 | $401.96 | 29.1 / 79.9 | $3.25 / $8.93 | -$170.14 |
| Wheat | Prairie Gateway | 47 | $4.89 | $139.70 | $341.53 | 28.6 / 69.8 | $2.97 / $7.27 | -$106.32 |
Source rows: USDA ERS recent cost and return CSV files. The reported net column is the ERS value of production less total costs listed. The derived thresholds use primary yield and harvest price only, so they are not intended to reproduce ERS gross value where secondary products are included.
How break-even is calculated
Yield threshold
The page divides a cost total by the ERS harvest price. Use the operating cost for the first threshold and total costs listed for the second.
break-even yield = selected cost total / harvest price
Price threshold
The page divides the same cost total by the ERS yield. It does not add storage, freight, basis, quality discounts, commissions or financing beyond the costs already captured by ERS.
break-even price = selected cost total / yield
Example: Heartland corn has $457.96 in operating costs and a $3.92 harvest price. Its operating-cost yield threshold is 116.8 bushels per acre. Its full-cost-listed price threshold is $4.43 per bushel.
What the regional differences show
A narrow threshold can hide a wide cost structure
In the displayed rows, Northern Great Plains corn is close to full-cost parity at the listed harvest price, while Heartland and Prairie Gateway corn sit below their full-cost-listed price thresholds. That is a comparison of published averages, not evidence that one region guarantees a better return.
The commodity pattern also changes
Prairie Gateway soybeans are the only displayed soybean row with a positive ERS net value above total costs listed. All three displayed wheat rows have a full-cost-listed price threshold above the listed harvest price. Read those signals with the survey base year, crop mix, land charge and local operating plan.
ERS reports regions only where enough survey observations support a statistically reliable estimate. Region names are not state averages and should not be treated as a farm boundary or a local budget.
How to use the numbers in a farm budget
Replace the reference values
Start with your planted acres, expected yield, seed, fertilizer, chemicals, custom work, fuel, repairs, hired labor, unpaid labor, rent, machinery, taxes, insurance, interest, storage, freight, quality, basis and buyer terms. Use the benchmark to identify which assumptions deserve a local check.
Choose the next tool
Enter your own assumptions in the crop ROI estimator. Use the crop comparison guide when rotation, soil and buyer constraints matter. Check input-unit decisions in the NPK calculator guide and capital needs in the farm conversion cost calculator.
These tools support screening. They do not replace a lender, accountant, agronomist, extension adviser, buyer contract or local price confirmation.
Sources, limits, and common questions
Source record
Official recent commodity cost, return, price, yield and regional download index.
Definitions, Farm Resource Regions, methods, release dates and limitations.
Official statistics query tool for a separate commodity, location and time check.
Extension budgeting tools for replacing national reference values with local assumptions.
Limits and review status
The ERS accounts are averages, not a forecast for every farm. ERS excludes marketing and storage costs from crop accounts, and its price is a harvest-month price. This release does not blend a separate NASS series into the ERS values. Use NASS Quick Stats to cross-check a local commodity, location and time series before using a number in a budget.
Dataset: USDA ERS Commodity Costs and Returns recent estimates, 2025 rows in files last updated 1 May 2026. Data retrieved 10 August 2026. Editorial owner: AgriAuditor Research. Independent agricultural economist review is not completed for this release. Recheck the ERS preliminary and final releases and the linked NASS source before each annual update. Send corrections through contact.
Questions about crop break-even benchmarks
What does this U.S. crop cost report measure?
It shows 2025 USDA ERS yield, harvest price, operating cost and total costs listed for corn, soybeans and wheat in the Heartland, Northern Great Plains and Prairie Gateway Farm Resource Regions.
What is a crop break-even yield?
A break-even yield is the yield needed to cover a selected cost total at the displayed harvest price. This report shows a threshold above operating costs and another above total costs listed.
What is a crop break-even price?
A break-even price is the price needed to cover a selected cost total at the displayed yield. The report divides operating costs or total costs listed by the ERS yield.
Does the table predict profit for my farm?
No. ERS describes these as regional or national average estimates. Your yield, input prices, land charge, equipment, labor, quality, storage, basis, contract and marketing costs can differ.
Why does the report use harvest-month price?
ERS uses harvest-month price to value crop production because its crop cost accounts exclude marketing and storage costs. A later sale price needs a separate carrying-cost and marketing analysis.
When will these crop benchmarks be updated?
The ERS file page lists 1 October 2026 as the next update after the 1 May 2026 file update. AgriAuditor will recheck the source before its annual report update.