TABLE 10.  Fall lettuce, flood-irrigated, budgeted per acre costs and returns for a farm with above average
           management, Dona Ana and Sierra Counties, 2001.
              Planting Dates: August 1 - August 15
              Harvest Dates: October 15 - November 10
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         ITEM                     PRICE                       YIELD                                                               TOTAL
---------------------------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    FALL LETTUCE                 $6.96                      500.00  CARTONS                                                  $3,480.00
                                                                                                                           _______
         TOTAL                                                                                                               $3,480.00
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                                                                            PURCHASED
PURCHASED INPUTS                  PRICE                 QUANTITY              INPUTS                                              TOTAL
--------- ------                -----                  -------     -----      ------                                        ------
    SEED                        $59.00                        4.00  LBS       $236.00                                          $236.00
    NITROGEN (N)                 $0.42                         250  LBS       $105.00                                          $105.00
    PHOSPHATE (P205)             $0.39                         150  LBS        $58.50                                           $58.50
    HERBICIDE                   $17.68                           1  X/ACRE     $17.68                                           $17.68
    INSECTICIDE                $220.87                           1  X/ACRE    $220.87                                          $220.87
    PUMP WATER*                                                  0  AC. IN.
    CANAL WATER                                                 40  AC. IN.    $46.67                                           $46.67
                                                                              ______                                        ______
         SUBTOTAL                                                             $684.71                                          $684.71
 
                                  POWER             ACCOMPLISHMENT          PURCHASED               FUEL             FIXED
PREHARVEST OPERATIONS              UNIT                  RATE                   INPUTS    LABOR     &OIL  REPAIRS     COST        TOTAL
---------- ------- ---       ---------------        ------------------      ----------   -----    -----   -------   -----   ------
    DISC                     140 HP                           0.14  HR                   $0.83    $1.48    $0.70    $2.20        $5.22
    CHISEL                   140 HP                           0.20  HR                   $1.19    $2.12    $1.15    $3.15        $7.61
    PLOW                     140 HP                           0.38  HR                   $2.26    $4.03    $2.76    $6.75       $15.81
    DISC (2X)                140 HP                           0.28  HR                   $1.67    $2.97    $1.41    $4.40       $10.44
    LASER PLANE (CUSTOM)                                                       $72.50                                           $72.50
    FERTILIZE                140 HP                           0.05  HR                   $0.30    $0.53    $0.25    $0.68        $1.76
    DISC & SPRAY             140 HP                           0.17  HR                   $1.01    $1.80    $1.44    $3.08        $7.34
    LISTER                   140 HP                           0.18  HR                   $1.07    $1.91    $1.08    $3.13        $7.19
    PRE-IRRIGATE                                              0.75  HR                   $4.46    $0.00    $0.00    $0.00        $4.46
    ROLLING CULT             40 HP                            0.21  HR                   $1.25    $0.85    $0.11    $0.21        $2.42
    VEG-PLANT SHAPER         140 HP                           0.26  HR                   $1.55    $2.76    $1.98    $5.62       $11.90
    CULT & SIDEDRESS (2X)    140 HP                           0.66  HR                   $3.93    $7.00    $3.94   $10.54       $25.41
    ROLLING CULT (3X)        40 HP                            0.63  HR                   $3.75    $2.54    $0.32    $0.64        $7.26
    THIN & HOE (CUSTOM)                                                       $160.00                                          $160.00
    DUSTER (CUSTOM)                                                            $15.00                                           $15.00
    ROTO BUCK (8X)           40 HP                            0.12  HR                   $0.71    $0.48    $0.08    $0.75        $2.03
    IRRIGATE (8X)                                             4.00  HR                  $23.80    $0.00    $0.00    $0.00       $23.80
                                                       ______      ___       _______    ______   ______   ______   ______   ______
         SUBTOTAL                                             8.03  HR        $247.50   $47.78   $28.48   $15.24   $41.15      $380.15
 
HARVEST OPERATIONS
------- -----------
    HARVEST (CUSTOM)                                                          $925.00                                          $925.00
    CARTONS (CUSTOM)                                                          $425.00                                          $425.00
    HAUL (CUSTOM)                                                             $150.00                                          $150.00
    BROKERAGE (CUSTOM)                                                        $321.90                                          $321.90
                                                                             _______                                       _______
         SUBTOTAL                                                           $1,821.90                                        $1,821.90
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                                  0.82  HR                   $4.88                                   $4.88
    EMPLOYEE BENEFITS                                                                    $8.60                                   $8.60
    INSURANCE                                                                   $0.96                                            $0.96
    LAND TAXES                                                                                                      $9.38        $9.38
    SUPERVISION AND MANAGEMENT                                                          $64.06                                  $64.06
    OTHER EXPENSES                                                             $66.11                                           $66.11
                                                       ______      ___        ______    ______                     ______   ______
         SUBTOTAL                                             0.82  HR         $67.07   $77.54                      $9.38      $153.99
                                                       ------      ---       -------    ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                                      8.85  HR      $2,821.18  $125.32   $28.48   $15.24   $50.53    $3,040.75
 
NET OPERATING PROFIT                                                                                                           $439.25
 
    INTEREST ON OPERATING CAPITAL              (              $567     @         9.00%)                                         $51.03
    INTEREST ON EQUIPMENT INVESTMENT                                                                                            $21.16
 
RETURN TO LAND AND RISK                                                                                                        $367.07
=======================================================================================================================================
   *Pump water costs are shown under irrigation in the preharvest operation section.
                                            BUDGET SUMMARY
 
GROSS RETURN                                             $3,480.00
  VARIABLE OPERATING EXPENSES             $2,864.90
RETURN OVER VARIABLE EXPENSES                              $615.10     (GROSS MARGIN)
  FIXED EXPENSES                             $50.53
NET FARM INCOME                                            $564.57     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST                 $125.32
NET OPERATING PROFIT                                       $439.25     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                              $72.18
RETURN TO LAND AND RISK                                    $367.07
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