This study is based on the results of the Corn Contest of 1966/67. First the various cost items are classified, after which we identify some which are possibly most susceptible to reduction without adversely affecting yields. Next, cost curves are estimated as a function of yield. This permits calculation of the profit maximizing yield, 157 quintales per hectare. The final step is to calculate the total costs of corn production in order to ascertain the breakeven point in corn yields in order that corn cultivation be profitable. The breakeven point Hes at 72 quintales per hectare, a yield that was achieved or surpassed by 74% of the participants of Zone II of the Corn Contest of 1966/67.