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A Cost Analysis: Processing Maple Syrup Products

A cost analysis of processing maple sap to syrup for three fuel types, oil-, wood-, and LP gas-fired evaporators, indicates that: (1) fuel, capital, and labor are the major cost components of processing sap to syrup; (2) woodfired evaporators show a slight cost advantage over oil- and LP gas-fired evaporators; however, as the cost of wood approaches $50 per cord, wood as a fuel would no longer have this cost advantage; (3) economies of scale exist in processing maple sap to syrup; (4) in 1977 the total cost of production, including both sap production costs and processing costs, for a medium-size (750) gallons of syrup) operation was $8.36 per gallon of syrup for oil-fired evaporators, $7.97 per gallon of syrup for wood-fired evaporators, and $8.37 per gallon for LP gas-fired evaporators.