Exhibit 1 Selected Crop Production Costs in Ontario - Short Term ($/Acre)
Expenses			Grain Corn	Canola		Hemp For Fibre & Hurds			Hemp For Seed
Cash Operating Costs						22.9kg/ac	29.2kg/ac		12.0kg/ac
Seed			36	12		190	243		100
Seed Treatment			1.5
Fertilizer	Total		58	43		40	40		40
Chemical	Herbicides		32	8		0	0		10
	Insecticides		13	3		0	0		5
	Other
Machinery Operating	Fuel		12	9.5		12	12		12
	Repair & Maintenance		26	21		26	26		26
Custom Work and Hired Labour			8	6		8	8		8
Crop Insurance Premium			13	7		7	7		7
Revenue Insurance			12	5		5	5		5
Premium
Utilities			1.65	1.65		1.65	1.65		1.65
Miscellaneous Overhead			2.5	2.5		2.5	2.5		2.5
Building Repair			1.15	1.15		1.15	1.15		1.15
Property Taxes			3.75	3.75		3.75	3.75		3.75
Interest on Operating			8	2.5		8	8		8
Total Cash Operating Costs (A)			228.55	126.05		305.05	358		230.05
Non Cash Costs
Machinery Depreciation			28.75	23.5		28.75	28.75		28.75
Building Depreciation			1.15	1.15		1.15	1.15		1.15
Machinery Investment			17.5	14		17.5	17.5		17.5
Building Investment			1.85	1.85		1.85	1.85		1.85
Land Cost			23	23		23	23		23
Labour and Management			19	19		19	19		19
Total Non-Cash Costs (B)			49.25	40.5		91.25	91.25		91.25
Total Costs (A+B) = (C)			277.8	166.55		396.30	449.25		321.3
Sources: Gordon Reichert, Market Analysis Division, Agriculture and Agri-Food Canada, 1996 Crop Budgets 1995, Publication #60, Ontario Ministry of Agriculture, Food and Rural Affairs Expected Average Yields, estimates by Ontario Ministry of Agriculture, Food and Rural Affairs

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