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The report provides the updated estimates of production cost and returns for other selected commodities. It covers a total of 26 selected commodities excluding palay and corn. The commodities are classified into 8 groups namely: Fruits, Nuts, Root Crops, Bulbs, Vegetables, Legumes, Commercial/Industrial and Fisheries. The complete cost structures and profitability measures are presented by nature of costs incurred i.e., cash costs, non-cash costs and imputed costs.