Break-Even Price per Bushel

Excel Formulas › Agriculture & Farming

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The break-even price is the per-bushel price that exactly covers your costs — total cost per acre divided by yield per acre. Sell above it and you profit; below it and you lose.


Quick formula: break-even from cost and yield:
=cost_per_acre / yield_per_acre
Total cost per acre over yield per acre gives the price per bushel that breaks even.

The example

$720/ac cost, 180 bu/ac.

AB
1ItemValue
2720 / 180—
3Break-even→ $4.00/bu

The formula

The formula:

=cost_per_acre / yield_per_acre // cost per acre ÷ yield per acre

How it works

How it works:

  1. Total your cost per acre — seed, fertilizer, chemicals, fuel, land, etc.
  2. Divide by yield per acre for the break-even price per bushel.
  3. Compare to the market price: margin per bushel = price − break-even.
  4. Lower break-even by raising yield or cutting cost — both move the ratio.

Yield and cost both bend the break-even. At $720/acre, 180 bu/ac breaks even at $4.00 but 200 bu/ac breaks even at $3.60 — higher yield spreads the same cost over more bushels. That’s why an extra input that reliably lifts yield can lower your break-even even though it raises cost per acre. Model both levers before deciding.

Try it: interactive demo

Live demo

Cost per acre, yield, market price.

Break-even · Margin

Variations

Margin per bushel

Price − break-even:

=market_price - cost_per_acre/yield_per_acre

Profit per acre

Margin × yield:

=(market_price - break_even) * yield_per_acre

Yield to hit a target price

Solve for yield:

=cost_per_acre / target_price

Pitfalls & errors

All costs in. Include land, labor, and overhead — not just inputs.

Per-acre basis. Both cost and yield must be per acre.

Zero yield. A failed crop gives #DIV/0! — guard it.

Practice workbook

📊
Download the free Break-Even Price per Bushel practice workbook
A break-even sheet with the margin, profit, and target-yield variants, plus 4 challenges with answers. No sign-up required.

Frequently asked questions

How do I calculate break-even price per bushel in Excel?
Divide cost per acre by yield per acre: =cost_per_acre / yield_per_acre. $720/acre at 180 bu/ac breaks even at $4.00.
How do I get my margin per bushel?
Subtract break-even from market price: =market_price - cost_per_acre/yield_per_acre.
Why does higher yield lower break-even?
It spreads the same per-acre cost over more bushels, so each bushel carries less cost.

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Related formulas: Crop yield per acre · Gross margin per acre · Break-even point