A 37.3 kW [50 hp] gasoline tractor is used to operate a pull type sprayer. The tractor list price was $6,500 and it is used an average of 400 hours per year. The sprayer list price is $1,500 and it is used 100 hours per year. The sprayer has a 9.2 m [30 ft] boom and operates at 8 km/hr [5 mi/hr] with a field efficiency of 60%. Fuel costs 15c/L [56.8 c/gal] and the labor cost is $3.00/hr. What is the total hourly cost, the cost per hectare and the cost per acre sprayed? The tractor is expected to be owned for 15 years and the sprayer for 10 years