Tim, Dr. Eric Mussen, University of California Extension Apiary Specialist
has a couple of items regarding costs of operating beehives at the following
address:
http://entomology.ucdavis.edu/faculty/mussen/news_index1.html

One lists the costs based upon 2003 costs factors--much different than today
for sure, the other is a worksheet that helps you figure your own costs.

Jim 
State of Jefferson
Tulelake, CA

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