Average Taro Enterprise Costings, Western Samoa. 1995. (Tala per Hectare) With Fungicide Without Fungicide A. Gross Income: Tubers 18000 6000 Leaves 3000 B. Fixed Costs: . 120 120 . 90 Regular labour: land preparation planting fertilising weeding spraying packing . 8 23 23 0 20 12 C. 120 112 500 500 Variable Costs: Casual labour for harvesting Planting materials Fertiliser Herbicide Fungicide Packing bags Transport 240 240 100 100 4 0 120 40 240 80 (The market price of taro tubers was WS$3.00/kg) (a) Calculate the average gross margin per hectare for growers who use and growers who do not use fungicides. (b) Construct a partial budget to show the advantage to a non-user of adopting the use of fungicides. (c) Estimate the break-even price of taro tubers below which the adoption of fungicide use would be financially unsafe