25 kg (approximately one bushel) of corn yields in the wet milling process about 0.75 kg of corn oil, 6.3 kg corn gluten feed, 1.2 kg corn gluten meal and 14 kg HFCS 55 (on a dry basis). Based upon values given in BIOTOL (1991) and in the mass balance shown in Table 2.11 the production costs have been calculated for HFCS 55 (70-86% dry solids) as shown in Table 2.12. These data vary depending on parameters related to the actual production plant, country and production year, but they can be used as an illustration of the various costs of the different operation steps involved. A more detailed description of the development of glucose syrups, their science and technology and progression as the basis of a highly complex, biotechnological based industry is described by Dziedzic and Kearsley (1984).
| Products and fractions | Mass (kg) |
| Corn (90% dry solids) | 100 |
| Corn oil | 3.0 |
| Corn gluten feed | 25.2 |
| Corn gluten meal | 4.8 |
| HFCS (78% dry solids) | 73.0 |
| Process step | Values in US$ per 100 kg of HFCS (70-86% dry solids; average = 78%) |
| Sales values | |
| Value of byproducts | 11 |
| Value of HFCS 55 | 28–40 (1989) |
| Costs of HFCS production | |
| Raw material | |
| – Corn (137 kg) | (10.70)a |
| – Net starch costs | 8.80 |
| Capital depreciation | 2.30 |
| Labour (2.5 men) | 2.00 |
| Milling and feed preparation | 7.00 |
| Refinery utilities | 1.00 |
| Liquefaction enzymes | 0.17 |
| Saccharification enzymes | 0.35 |
| Clarification filter aid | 0.12 |
| Carbon treatment | |
| – dextrose | 0.30 |
| – HFCS | 0.20 |
| Ion exchange | |
| – resins | 0.38 |
| – chemicals | 0.03 |
| Fractionation | |
| – resin | 0.12 |
| – evaporation | 0.16 |
| Final evaporation | 0.32 |
| Total production cost | 23.85 |
a Not used for calculation