TABLE 5. Alfalfa hay, flood-irrigated, budgeted per acre costs and returns for a farm with above average
         management, Dona Ana and Sierra Counties, 2001.
              Harvest Dates: June 1 - October 1
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    ALFALFA HAY             $120.00              8.00  TONS (STACKED)                                        $960.00
                                                                                                             _______
         TOTAL                                                                                               $960.00
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                                                               PURCHASED                               FIXED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                 COST    TOTAL
--------- ------              -----             -----------      ------                              ------   ------
    NITROGEN (N)              $0.42                35  LBS       $14.70                                       $14.70
    PHOSPHATE (P2O5)          $0.39                90  LBS       $35.10                                       $35.10
    INSECTICIDE (CUSTOM)     $13.73                 1  X/ACRE    $13.73                                       $13.73
    WIRE                      $0.36                69  LBS       $24.68                                       $24.68
    ESTABLISHMENT: Principal                        4  YEARS                                         $88.17   $88.17
                 : Interest                                                                          $17.20   $17.20
    PUMP WATER*                                     0  AC. IN.
    CANAL WATER                                    60  AC. IN.   $93.00                                       $93.00
                                                                 ______                              ______  _______
         SUBTOTAL                                               $181.21                             $105.37  $286.58
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------    ------------      ---------  ------   ------   -------  ------  -------
    SPRAYER                140 HP                0.11  HR                  $0.65    $1.17    $0.93    $1.75    $4.51
    FERTILIZE              140 HP                0.05  HR                  $0.30    $0.53    $0.25    $0.68    $1.76
    IRRIGATE (10X)                               5.00  HR                 $29.75    $0.00    $0.00    $0.00   $29.75
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                5.16  HR                 $30.70    $1.70    $1.19    $2.43   $36.01
 
HARVEST OPERATIONS
------- ----------
    SWATHER (5X)           14 FT                 0.55  HR                  $3.27    $2.88    $3.93   $18.98   $29.07
    BALER, PTO (5X)        140 HP                1.05  HR                  $6.25   $11.13    $6.82   $19.51   $43.71
    BALELOADER (CUSTOM)           0                              $60.80                                       $60.80
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                1.60  HR        $60.80    $9.52   $14.02   $10.75   $38.49  $133.58
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.43  HR                  $2.54                               $2.54
    EMPLOYEE BENEFITS                                                      $7.24                               $7.24
    INSURANCE                                                     $0.80                                        $0.80
    LAND TAXES                                                                                        $9.38    $9.38
    SUPERVISION AND MANAGEMENT                                            $73.08                              $73.08
    OTHER EXPENSES                                               $66.11                                       $66.11
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.43  HR        $66.92   $82.86                      $9.38  $159.16
                                                ---------        ------   ------   ------   ------  -------  -------
TOTAL OPERATING EXPENSES                         7.03  HR       $308.93  $123.09   $15.71   $11.94  $155.67  $615.33
 
NET OPERATING PROFIT                                                                                         $344.67
 
    INTEREST ON OPERATING CAPITAL           (  $93.39     @        9.00%)                                      $8.41
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $22.92
 
RETURN TO LAND AND RISK                                                                                      $313.34
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   *Pump water costs are shown under irrigation in the preharvest operation section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $960.00
  VARIABLE OPERATING EXPENSES        $336.58
RETURN OVER VARIABLE EXPENSES                 $623.42     (GROSS MARGIN)
  FIXED EXPENSES                     $155.67
NET FARM INCOME                               $467.75     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST          $123.09
NET OPERATING PROFIT                          $344.67     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $31.33
RETURN TO LAND AND RISK                       $313.34
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