Estimating costs of production for 2009 will be extremely difficult. Some farmers have received forwarding pricing, some set a quantity only and still others will use the spot market. The price consequences of these decisions are substantial. Foreign competition for material, the current U.S. financial crises, the energy price situation and a host of other factors compound estimation problems for Iowa farmers. In these times it is easy to simply say it can't be done with any accuracy so why bother trying it.