To find the total cost to harvest 1,325.5 acres of corn at a rate of $43.60 per acre, you can multiply the cost per acre by the number of acres:
\[ \text{Total Cost} = \text{Cost per Acre} \times \text{Number of Acres} \]
\[ \text{Total Cost} = 43.60 \times 1,325.5 \]
Calculating that:
\[ \text{Total Cost} = 57,816.80 \]
Therefore, it would cost $57,816.80 to harvest 1,325.5 acres of corn.