Cost per gallon of syrup
What a gallon of syrup costs you to make, counting the evaporator, the tubing, and your own hours, not just the fuel bill.
01 · Inputs
Enter the syrup you made and a season’s costs in each category. Leave a line blank if it doesn’t apply. Equipment takes a purchase price and a useful life.
This season’s costs
The same eleven categories Sapline’s cost tracking uses. Count only the maple share of anything you also use elsewhere on the farm.
Fuel & Energy
Equipment
Repair & Maintenance
Supplies & Consumables
Labor
Property & Lease
Insurance
Marketing & Sales
Bottling & Packaging
Sugarhouse & Facility
Tubing & Tapping
03How this is calculated
The season cost is the money you spent this season, plus depreciation on equipment and buildings, plus a value for hours nobody was paid for. Cost per gallon is that total divided by the gallons of syrup you made. It follows the cost-of-production worksheets in chapter 11 of the North American Maple Syrup Producers Manual.
Equipment and buildings are spread over their useful life: purchase price divided by years, with no salvage value, the manual’s simplified straight-line method. A $7,500 machine you expect to run for 10 years adds $750 to every season. This is not tax depreciation. For tubing the manual gives 10 to 15 years or longer in one place, 15 to 20 in another, and recommends replacing it every 10 to 15 years because old tubing is harder to clean, so the tubing line starts at 15, the one figure all three allow. Use your own if you know it.
Unpaid hours are counted at what the same work would earn elsewhere, because leaving them out makes a sugarbush look more profitable than it is. Cost per pound divides by the weight of a gallon of syrup: 11.07 lb at 66.9 °Brix and 11.03 lb at 66.0, from the NBS sugar-solution tables. The manual’s dated 2,000-gallon example adds up to $36.73 a gallon from its listed costs, not the printed $36.96, which carries an arithmetic slip. Its dollar figures are illustrations, not a benchmark to compare against.
The categories are the ones Sapline’s cost tracking uses. Certification fees have no category of their own there, so they go under insurance here as well.
Sources
- Ch. 11, Tables 11.2 and 11.5 (income and expense worksheet; cost of production per gallon from fixed, variable, depreciation and owner labor costs)NAMSPM 3rd ed. (2022)pp. 11-13 to 11-18, Tables 11.2 and 11.5
- Ch. 11, straight-line depreciation (purchase price divided by life span, no salvage value; shared assets prorated) and Table 11.3NAMSPM 3rd ed. (2022)p. 11-15, Table 11.3 p. 11-16
- Ch. 11, "Labor" (value unpaid owner labor at its opportunity cost and family labor at the prevailing wage; labor is 25 to 40 percent of sales) and Table 11.4, the owner labor worksheetNAMSPM 3rd ed. (2022)p. 11-10; Table 11.4, p. 11-17
- Ch. 11, "Fixed Costs" (the maple resource: owned trees charged at the local rental value of similar land, a tree lease charged as paid)NAMSPM 3rd ed. (2022)p. 11-8
- Ch. 5, planning tubing replacement (mainline and lateral line may last 10 to 15 years or longer)NAMSPM 3rd ed. (2022)pp. 5-11 to 5-12
- Ch. 6, tubing system principles (systems typically replaced every 15 to 20 years; droplines, fittings and laterals wear out sooner than mainlines)NAMSPM 3rd ed. (2022)p. 6-32
- Ch. 6, cleaning tubing systems (current recommendations are a 10 to 15 year replacement cycle for all tubing, because aging inner surfaces are harder to clean)NAMSPM 3rd ed. (2022)p. 6-69
- Weights per United States Gallon and Weights per Cubic Foot of Sugar SolutionsSnyder, C.F., Hammond, L.D. (1946). National Bureau of Standards Circular C457Table 1, pp. 3–34: true specific gravity 20 °C/20 °C and pounds per US gallon in air at 20 °C, by tenth degree Brix; Table 2 for water
Work it out from what you actually spent
In Sapline’s cost tracking you log expenses in these same eleven categories as the season goes, and it works out cost per gallon from them, with profitability and a season summary PDF.
Start free