What's the breakeven price of corn?

Table $1.$B Summary of estimated costs and returns per acre Corn, stale seedbed, BtRR$,12-$row $38",220$ bu yield goal Furrow Irrigated, $13$ ac$-$in$.,$ Delta Area, Mississippi, $2020$

$\backslash$table$[[$ITEM$,$UNIT,PRICE,QUANTITY,AMOUNT,YOUR FARM$],[,,$dollars,,dollars,$],[$INCOME$],[$Corn$,$bu$,3\mathrm{.}86,220\mathrm{.}0000,849\mathrm{.}20,],[$TOTAL INCOME,,,,$849\mathrm{.}20,],[$DIRECT EXPENSES$],[$CUSTOM SPRAY,acre,$8\mathrm{.}10,1\mathrm{.}0000,8\mathrm{.}10,],[$FERTILIZERS$,$acre,$198\mathrm{.}72,1\mathrm{.}0000,198\mathrm{.}72,],[$HERBICIDES$,$acre,$51\mathrm{.}97,1\mathrm{.}0000,51\mathrm{.}97,-],[$INSECTICIDES$,$acre,$1\mathrm{.}05,1\mathrm{.}0000,1\mathrm{.}05,],[$IRRIGATION SUPPLIES,acre,$7\mathrm{.}92,1\mathrm{.}0000,7\mathrm{.}92,],[$SEED$/$PLANTS$,$acre,$119\mathrm{.}00,1\mathrm{.}0000,119\mathrm{.}00,],[$CUSTOM FERTILIZE,acre,$7\mathrm{.}50,1\mathrm{.}0000,7\mathrm{.}50,],[$HAULING$,$acre,$50\mathrm{.}60,1\mathrm{.}0000,50\mathrm{.}60,],[$CUSTOM LIME,acre,$28\mathrm{.}64,1\mathrm{.}0000,28\mathrm{.}64,],[$CROP CONSULTANT,acre,$6\mathrm{.}00,1\mathrm{.}0000,6\mathrm{.}00,],[$SOIL TEST,acre,$3\mathrm{.}33,1\mathrm{.}0000,3\mathrm{.}33,],[$HAND LABOR,hour,$9\mathrm{.}06,0\mathrm{.}1354,1\mathrm{.}22,],[$IRRIGATE LABOR,hour,$9\mathrm{.}06,0\mathrm{.}3875,3\mathrm{.}53,],[$OPERATOR LABOR,hour,$15\mathrm{.}22,0\mathrm{.}5252,8\mathrm{.}01,],[$UNALLOCATED LABOR,hour,$15\mathrm{.}24,0\mathrm{.}4020,6\mathrm{.}13,],[$DIESEL FUEL,gal,$2\mathrm{.}30,17\mathrm{.}0094,39\mathrm{.}11,],[$REPAIR & MAINTENANCE,acre,$22\mathrm{.}02,1\mathrm{.}0000,22\mathrm{.}02,],[$INTEREST ON OP$.$ CAP.,acre,$16\mathrm{.}38,1\mathrm{.}0000,16\mathrm{.}38,],[$TOTAL DIRECT EXPENSES,$579\mathrm{.}23,],[$RETURNS ABOVE DIRECT EXPENSES,$269\mathrm{.}97,],[$TOTAL FIXED EXPENSES,$111\mathrm{.}50,],[$TOTAL SPECIFIED EXPENSES,$690\mathrm{.}73,],[$RETURNS ABOVE TOTAL SPE,FIED,ENSES,,$158\mathrm{.}47,]]$