United States

Department of

Agriculture

Forest Service

Northeastern

Research Station

Research Paper NE-712

Cost of Maple Sap Production for

Various Size Tubing Operations

Neil K. Huyler
Abstract

Reports sap production costs for small (500 to 1,000 taps), medium (1,000 to

5,000), and large (5,000 to 15,000) maple syrup operations that use plastic tubing

with vacuum pumping. The average annual operating cost per tap ranged from

$4.64 for a 500-tap sugarbush operation to $1.84 for a sugarbush with 10,000 taps.

The weighted average was $2.87 per tap or $11.48 per gallon (assumes four taps

required to produce a gallon of syrup). The average annual investment cost for a

plastic tubing system ranged from $7.90 for a 500-tap operation to $6.03 for a

10,000-tap system. The average labor time per tap was 4.74 minutes in 1998

compared to 9.60 minutes in 1975. The break-even (zero profit) size for a

sugarbush operation was 900, 1,500, and 3,800 taps for a 3.0, 2.5, and 2.0o

 Brix

sap, respectively.

Published by: For additional copies:

USDA FOREST SERVICE USDA Forest Service

11 CAMPUS BLVD SUITE 200 Publications Distribution

NEWTOWN SQUARE PA 19073 359 Main Road

Delaware, OH 43015

February 2000 Fax: (740)368-0152

Visit our homepage at: http://www.fs.fed.us/ne

The Author

NEIL K. HUYLER, research forester, received a B.S. degree in forestry from West

Virginia University in 1969 and a M.S. degree in industrial wood management and

science in 1971. He joined the Northeastern Research Station in 1963 and has

been engaged in research on timber harvesting with ecosystem management

concepts at the Northeastern Research Station’s Forestry Science Laboratory at

Burlington, Vermont.

Manuscript received for publication 22 March 1999
1

Introduction

As with many agricultural businesses, the maple

industry has undergone several changes in the last 20

years, not only in the methodology used to produce

maple sap but also in the economics of sap

production. Sap extraction using plastic tubing with

vacuum pumping is preferred by most maple syrup

producers. Some producers continue to use the bucket

system for sap extraction, but this technique is more

labor intensive and requires a larger capital outlay

than the tubing system.

Since the 1970’s when the Northeastern Research

Station’s Maple Economic and Marketing Project

initiated extensive studies on the costs associated with

maple sap and syrup production, few cost updates

have been reported (Sendak and Bennink 1985;

Huyler and Williams 1994). In the 1970’s, a sugarbush

with 3,000 to 5,000 taps was considered a large

operation. Today, there are several maple operations

with 12,000 to 15,000 taps. In many cases, these

larger operations have bushes in several locations.

Essential to any new business are two forms of capital:

1) investment capital to assemble the physical

resources required for production, and 2) operating

capital to assure operation during the start-up period.

For most new operators who plan to use plastic tubing

to extract sap, a key question is: To get started in the

maple syrup business, how much will I have to pay for

sap production equipment? The answer depends on

the size or number of taps that will be installed.

We analyzed the relationship between current physical

inputs of production, e.g., equipment and labor used in the

sap production phase, and calculated the costs associated

with these inputs. Factors such as labor times then were

compared to those from a 1975 study of sap production

costs (Huyler 1975) to determine any change that may have

occurred in the use of plastic tubing systems during the last

quarter century. All of these factors were summarized to

arrive at: 1) equipment investment and material cost by size

of operation, 2) labor productivity and cost by size of

sugarbush, and 3) peak labor periods and their distribution.

The objectives of this study were to update the cost of sap

production using vacuum pumping for small (500 to 1,000

taps), medium (1,000 to 5,000 taps), and large (5,000 to

15,000 taps) operations, and to compare the distribution of

labor time from the 1975 study (tubing system taken down

for cleaning and reinstallation the following spring) with that

for the tubing-system procedure in wide use today (tubing

left in place year round).

Methods

Selection of Sample Sugarbushes

Sample sugarbushes selected for this study were typical

tubing/vacuum systems operating in the Northeastern

United States. In 1996-97, 12 sugarbush operations were

contacted by telephone and a subsequent site visit to obtain

the required data. Each of these volunteer operators was

experienced in sugarbush management and agreed to

provide cost and labor information for the 1996-97 sap

season. We specified that the operators have at least 3

years (sap seasons) of experience in the use of plastic

tubing for sap collection.

The 12 sugarbushes were divided into three groups: Group 1

consisted of operations (3) with 500 to 1,000 taps; Group 2

operations (6) had 1,000 to 5,000 taps; Group 3 operations

(3) ranged from 5,000 to 15,000 taps. There was no

requirement that an exact number of taps be established for

each sample group.

Equipment and Material Cost

The cost of sap equipment and materials was based on

1998 quoted prices from various sugar maple equipment

suppliers and distributors. This cost was based on a

standardized equipment list (Table 1) developed from

Huyler’s 1975 study. New or improved equipment was

included in the cost where appropriate. The annual fixed cost

for the sap equipment and other fixed costs such as taxes

and insurance were included in the total fixed cost. Variable

Table 1.—Standard equipment list for tubing-vacuum system

Item Quantity

Nylon sap spout 1 per tap

5/16-inch sap tubing 15 feet per tap

1/2-inch mainline tubing 2 feet per tap

3/4-inch mainline tubing 1.2 feet per tap

1-inch mainline tubing‘ 0.7 feet per tap

5/16-inch connector 0.05 per tap

1/2-inch connector 0.02 per tap

3/4-inch connector 0.012 per tap

1-inch connector 0.007 per tap

5/16-inch end cap 0.04 per tap

5/16-inch tee 1 per tap

4-way wye 0.02 per tap

1- x 3/4-inch reducer 0.002 per tap

3/4 X 1/2-inch reducer 0.004 per tap

Quick clamp 0.082 per tap

Aluminum fence wire 0.7 foot per tap

Quick clamp pliers 1 per operation

Wire ties 1 per operation

Wire tier 1 per operation

Fence wire stretcher 1 per operation

Spout puller 1 per operation

Sap vacuum pump 1 per operation

50-gallon vacuum storage tank 1 per operation

Snowshoes (pair) 1 per operation

Power tree tapper with battery pack 1 per operation

Tapping bit, bit file, and spark plug 1 per operation

Hand tool set 1 per operation
2

costs for labor, materials, tap rental, and

miscellaneous expenses were combined for

each operation to determine the variable

annual operating cost per tap.

Labor Input

We recorded the times required to perform the

following tasks: preparation, tapping and setup,

tubing check and repair, and cleaning and

storage. We also determined differences in

labor time and distribution for the 1996-97 sap

season in which the tubing is left in place year

round with those for the 1975 operation in

which the tubing network was dismantled and

cleaned at the sugarhouse. All labor times were

totaled to arrive at a total labor cost.

Preparation.—Preparation included the time

required to clean and repair tubing, install

tapping equipment, and perform miscellaneous

startup tasks. Time began when the initial

preparation activity began and ended when the

last preparation activity was completed. Times

were recorded by the operator to the nearest

quarter hour. Any delay time or other activity

not directly associated with prepartion time was

recorded to determine a delay-free preparation

time. Because all tubing systems were left in

place year round, we included the time required

to reset the tubing network in the sugarbush.

Tapping/setup.—Tapping and setup included the time

required to tap, insert spouts, reset storage tanks, and

perform miscellaneous tasks. Each work activity was

recorded to the nearest quarter hour.

Tubing check/repair.—Tubing check and repair included

the time required to check the tubing system for leaks, etc.,

and perform necessary maintenance during the sap season.

Time began when the decision was made to check the

system and ended when the activity was completed.

Cleaning/storage.—Cleaning and storage included the time

required to wash the tubing in the sugarbush and check and

store sap production equipment. Time began as soon as

preparation for cleaning commenced and ended when

sugaring activities ceased and all equipment had been

stored.

Cost Analysis

The investment cost was assumed to be a function of output

(number of trees tapped), and a curve was fitted to the

computed average cost. The average annual operating cost

was determined by the ratio of total annual cost to output.

Operating cost elements included depreciation on

equipment, interest on investment, labor, materials, and land

tax. We used a straight-line depreciation schedule and an

interest charge of 8.5 percent on the capital equipment.

The labor rate was $6.50 per hour for operator labor, hired

labor, and any family labor used in the sugarbush. The

materials used in sap production were charged at the actual

1998 cost. We included a flat rate of $0.10 per tap to

account for the taxes paid on the sugarbush during that year.

This cost was applied on the basis of current average rates

in Vermont.

We used a break-even analysis model to determine the

zero-profit-size maple sap operation for different sap-sugar

contents. Since product value (sap) varies with percent

sugar concentration in sap, we included several scales of

sugar concentration (degree Brix) in this study.

Results

Investment

The average initial investment for the operations we studied

was $6.31 per tap. This cost ranged from $7.90 for small

operations (500 taps) to $6.03 per tap for large (10,000 taps)

sugarbushes. Figure 1 shows that as size (number of taps)

increases, the investment cost per tap decreases up to

about 6,000 taps and then decreases at a much slower rate

to about 10,000 taps. At 11,000 taps, the cost increases by

about $1 per tap. This is the point at which an increase in

capital investment is required for additional tapping and

other major sap extraction equipment to accommodate the

larger number of taps. For example, in sugarbushes of 500

Figure 1.—Investment cost for tubing system in 1998.
3

to 10,000 taps, one or two tapping machines are sufficient to

complete the tapping operation in a reasonable time. Larger

sugarbushes would need additional equipment to operate

efficiently.

Average Annual Production Cost

The average annual sap production cost is simply the total

annual cost divided by the output (number of taps).

Producers are as concerned with the average per-unit cost

of sap as they are with the total production cost. Also,

information on average annual cost allows comparison

between operations of different sizes. If we use the mean or

average annual cost of all operations, which includes

average cost elements of labor, equipment, materials, and

tax cost, the annual operating cost for plastic tubing systems

in 1998 ranged from $4.64 per tap for a 500-tap operation to

$1.84 per tap for a 10,000-tap operation. For operations with

11,000 to 12,000 taps, the cost per tap was about $2.05

(Table 2). The weighted average for all operations studied

was $2.87 per tap. The two major cost elements, equipment

and labor, accounted for nearly 88 percent of the

total annual operating cost. If we assume that sap

from four taps is required to produce one gallon of

syrup, the sap cost would be about $11.50 per

gallon for an average size operation.

The downward sloping annual sap production cost

curve (Fig. 2) from 500 to about 3,000 taps and

the near flattening of the curve from 3,000 to

10,000 taps suggests that economies of scale

begin at 3,000 to 4,000 taps, and represent the

starting point for the optimum size operation. The

flatness of the curve through the 10,000-tap range

indicates that there is a wide range of optimum

sizes. Diseconomies of scale begin at 11,000 taps

(Fig. 2), i.e., the point at which existing equipment

reaches maximum efficiency. Thus, the operator of a

sugarbush with 11,000 or more taps would be required to

invest in additional tappers and other major sap equipment

to operaate efficiently. Although we did not study maple

operations with more than 12,000 taps, the curve’s

downward slope suggests that economies of scale would

benefit a maple operation beyond this size.

Labor Input

The total time required to operate a sugarbush ranged from

2.92 to 6.93 minutes per tap. The average time per tap for all

operations studied was 4.74 minutes (standard deviation of

1.45 minutes). For example, an operator with about 4,000

taps could expect to spend 18,960 minutes or about 316

manhours in the sugarbush each sap season. Table 3 shows

the average labor time for each of the four major work

activities that occur in the sugarbush. Setup and tapping

accounted for 36.4 percent of the total labor time during the

1996-97 sap season versus 56.2 percent in 1975 (Fig. 3).

Table 2.—Average operating cost per tap for tubing systems (in 1998 dollars)

 Number of Equipment Labor Material Tax Total annual

 taps (annual) cost

500 3.50 0.52 0.52 0.10 4.64

1,000 2.17 .52 .37 .10 3.16

2,000 1.51 .52 .30 .10 2.43

3,000 1.29 .52 .28 .10 2.19

4,000 1.18 .52 .26 .10 2.06

5,000 1.07 .52 .26 .10 1.95

6,000 1.07 .52 .25 .10 1.94

7,000 1.03 .52 .25 .10 1.90

8,000 1.01 .52 .24 .10 1.87

9,000 .99 .52 .24 .10 1.85

 10,000 .98 .52 .24 .10 1.84

 11,000 1.15 .52 .28 .10 2.05

 12,000 1.14 .52 .28 .10 2.04

Weighted average 1.99 .52 .26 .10 2.87

Percent of total cost 69.5 18.1 9.0 3.40 100.0

Table 3.—Comparison of average labor time for each sap

production work activity in 1996-97 data and 1975

Activity Labor time

 1996-97 1975

 Minutes/tap

Preparation 0.90 .60

Tapping/setup 1.72 5.40

Checking/repair .93 1.70

Clean/store 1.19a 1.90

Total 4.74 9.60

a

Clean tubing only.

aaaaaa

aaaaaa
4

Figure 2.—Average annual sap

production cost.

Figure 3.—Percent distribution of labor in 1975 and 1996-97.
5

The total labor time per tap in 1975 was 9.60 minutes per

tap, or more than twice the total labor time in 1996-97.

Leaving the tubing in place year round required 1.72

minutes per tap to reinstall, whereas taking down the system

and reinstalling it the following spring required 5.4 minutes

per tap for setup and tapping.

Break-Even Size

The break-even size (zero-profit point) for tubing operations

is about 1,500 taps if we assume a sap yield of 10 gallons

per tap at 2.5 Brix sap-sugar content (Fig. 4). This figure

illustrates the importance of sap-sugar content to sap

production: the break-even operation is about 900 taps at

3.0 Brix but nearly 3,800 taps for 2.0 Brix sap.

Conclusion

The key to a successful maple syrup operation is controlling

production to maintain an acceptable profit margin. It is

important that sugarbush operators keep accurate records

so that areas of high cost can be identified and steps taken

to reduce them. Costs of production can be used as

indicators for setting sap and syrup prices. To produce

maple syrup today, an operator would incur an initial

investment cost of about $6.31 per tap. The average annual

operating cost would be about $2.87 per tap or about $11.50

per gallon of syrup (assuming that four taps are needed to

produce one gallon of syrup).

Operators should expect to spend about 4.74 minutes of

labor time per tap in the sugarbush. This is about one-half of

the time spent in 1975 when the tubing system was taken

down and then reinstalled the following spring. Less time is

spent in setup and tapping today than in 1975 when the

tubing system was taken down, but more time is spent

cleaning and checking tubing today than in the past.

As maple syrup producers continue to refine production

techniques, for example, installing more main and lateral

lines and fewer small sap lines, and using longer drop lines

(up to 3 feet) and smaller tap holes (less than 7/16 inch),

sap production costs will differ from those reported here.

Figure 4.—Break-even points for tubing

systems (assuming a yield of 10 gallons

of sap per tap).
6

Literature Cited

Huyler, Neil K. 1982. Sap collection systems. Gen. Tech.

Rep. NE-72. Broomall, PA: U.S. Department of

Agriculture, Forest Service, Northeastern Forest

Experiment Station: 71-78.

Huyler, Neil K.; Williams, Sumner. 1994. Maple syrup

production cost 1994 update. Maple Syrup Digest.

6A(3): 10-12.

Huyler, Neil K. 1975. Tubing vs. buckets: a cost

comparison. Res. Note NE-216. Upper Darby, PA: U.S.

Department of Agriculture, Forest Service, Northeastern

Forest Experiment Station. 5 p.

Sendak, Paul; Bennink, John. 1985. The cost of maple

sugaring in Vermont. Res. Pap. NE-565. Broomall, PA:

U.S. Department of Agriculture, Forest Service,

Northeastern Forest Experiment Station. 14 p.
Printed on Recycled Paper

Huyler, Neil K. 2000. Cost of maple sap production for various size tubing

operations. Res. Pap. NE-712. Newtown Square, PA: U.S. Department of

Agriculture, Forest Service, Northeastern Research Station. 6 p.

Reports sap production costs for small (500 to 1,000 taps), medium (1,000 to

5,000), and large (5,000 to 15,000) maple syrup operations that use plastic tubing

with vacuum pumping. The average annual operating cost per tap ranged from

$4.64 for a 500-tap sugarbush operation to $1.84 for a sugarbush with 10,000 taps.

The weighted average was $2.87 per tap or $11.48 per gallon (assumes four taps

required to produce a gallon of syrup). The average annual investment cost for a

plastic tubing system ranged from $7.90 for a 500-tap operation to $6.03 for a

10,000-tap system. The average labor time per tap was 4.74 minutes in 1998

compared to 9.60 minutes in 1975. The break-even (zero profit) size for a

sugarbush operation was 900, 1,500, and 3,800 taps for a 3.0, 2.5, and 2.0o

 Brix

sap, respectively.

Keywords: sap production, cost, break-even size operation
Headquarters of the Northeastern Research Station is in Newtown Square,

Pennsylvania. Field laboratories are maintained at:

Amherst, Massachusetts, in cooperation with the University of Massachusetts

Burlington, Vermont, in cooperation with the University of Vermont

Delaware, Ohio

Durham, New Hampshire, in cooperation with the University of New Hampshire

Hamden, Connecticut, in cooperation with Yale University

Morgantown, West Virginia, in cooperation with West Virginia University

Parsons, West Virginia

Princeton, West Virginia

Syracuse, New York, in cooperation with the State University of New York,

College of Environmental Sciences and Forestry at Syracuse University

Warren, Pennsylvania

The U. S. Department of Agriculture (USDA) prohibits discrimination in all its programs and

activities on the basis of race, color, national origin, gender, religion, age, disability, political

beliefs, sexual orientation, and marital or family status. (Not all prohibited bases apply to all

programs.) Persons with disabilities who require alternative means for communication of

program information (Braille, large print, audiotape, etc.) should contact the USDA's TARGET

Center at (202)720-2600 (voice and TDD).

To file a complaint of discrimination, write USDA, Director, Office of Civil Rights, Room 326-

W, Whitten Building, 14th and Independence Avenue SW, Washington, DC 20250-9410, or

call (202)720-5964 (voice and TDD). USDA is an equal opportunity provider and employer.