The objective of this document is to help users understand and navigate the sample blueberry budget created by the University of Tennessee. This sample budget was created to guide blueberry producers and those interested in producing blueberries on the factors to consider when estimating their production and marketing costs. Additionally, this sample budget helps users evaluate changes in costs associated with two integrated pest management (IPM) strategies (i.e., low and moderate) and three marketing strategies (i.e., 100 percent ready-picked retail; 50 percent U-Pick, 50 percent ready-picked retail; and 75 percent U-Pick, 25 percent ready-picked retail).