"So why would we buy 85% revenue @$60 bucks an acre ( I think thats what it cost this year) to ensure 81 bushels/acre"

I don't think it is going to cost you $60/acre to insure 81 bu/acre.  That number just does not sound right to me.

If you are going to be spending $60/acre, it is going to be insuring income, not bushels.     Right???