var q = from f in first
join m in model on f.Id equals m.fID
where m.year == 2012
group new { f, m } by 1 into g
select new
{
credit1 = g.Sum(x => x.f.Acres * x.m.credit1),
credit2 = g.Sum(x => x.f.Acres * x.m.credit2),
credit3 = g.Sum(x => x.f.Acres * x.m.credit3)
};