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Abstract
The cost-returns structure of processors was studied based on the agricultural zones. The study dealt with cash (paid) cost and non-cash (estimated) cost items such as family labour, fuel (wood) etc. in Garri and Fufu processing and the returns in monetary terms to the processors. Fufu had the highest margin and returns in terms of product and; the Fresh-Water Salt-Water Transition Zone had the highest profit prospect, highest revenue expectation, and mark-up. In quantitative terms, monetary returns was low because of very low investment and may be inadequate for expansion of the industry. The result presents the picture of subsistence. Family labour and processed cassava tubers were not valued by the processors because the tubers were sourced from their farms, however, the market price was inputted in estimates.