Each plant in the study gave access to cost data for a 12-month period January 2006 to December 2006. The 2007 manufacturing cost annual includes data obtained from 7 butter plants, 8 NFDM plants, 3 skim whey powder plants, 7 Cheddar cheese plants, and 7 condensed skim plants and 7 cream plants. This years’ annual report accounts for 95 percent of the butter, 95 percent of the NFDM, 73 percent of the skim whey powder, and 98 percent of the total Cheddar and Monterey Jack cheese produced in California. Since about half the plants process and sell bulk cream and /or condensed skim, data was also accumulated for these products.