If you mean they break even at 3.25 with a 200 bushel to the acre yield I agree in general. For a more comprensive look at costs go to the Iowa State University Extension website and look up projected costs for corn on corn, corn after beans etc. Because the land costs and resulting cash rent has gotten so crazy corn input costs are now typically in excess of $$600-$800 an acre, there are many various variables to this number depending on the individuals situtation. For young farmer with no land it can easily be the $800. For an established farmer who owns with no debt it could be lower than $600.