TABLE 13.  Midseason yellow onions, flood-irrigated, budgeted per acre costs and returns for a farm with above
          average management , Dona Ana and Sierra Counties, 2001.
              Planting Dates: January 1 - January 31
              Harvest Dates: July 1 - July 31
-----------------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE                   YIELD                                                            TOTAL
-----------------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    MIDSEASON YELLOWS         $6.25                  675.00  SACKS                                                 $4,218.75
                                                                                                                   _______
         TOTAL                                                                                                     $4,218.75
-----------------------------------------------------------------------------------------------------------------------------
                                                                     PURCHASED
PURCHASED INPUTS               PRICE                QUANTITY           INPUTS                                           TOTAL
--------- ------              -----                -------  -----      ------                                       ------
    SEED                     $85.00                       4  LBS      $340.00                                        $340.00
    NITROGEN (N)              $0.42                     450  LBS      $189.00                                        $189.00
    PHOSPHATE (P205)          $0.39                     180  LBS       $70.20                                         $70.20
    HERBICIDE                $61.68                       1  X/ACRE    $61.68                                         $61.68
    INSECTICIDE              $72.31                       1  X/ACRE    $72.31                                         $72.31
    PUMP WATER*                                           6  AC. IN.
    CANAL WATER                                          42  AC. IN.   $69.00                                         $69.00
                                                                       ______                                       ______
         SUBTOTAL                                                     $802.19                                        $802.19
 
                               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)                                               $73.33                                         $73.33
    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    $0.44    $0.01    $2.17      $7.08
    ROD WEEDER             40 HP                       0.08  HR                  $0.48    $0.32    $0.10    $1.52      $2.42
    ROLLING CULT           40 HP                       0.21  HR                  $1.25    $0.85    $0.11    $0.06      $2.27
    VEG PLANT-SHAPER       140 HP                      0.26  HR                  $1.55    $2.76    $1.98    $5.62     $11.90
    CULT & SIDEDRESS (3X)  140 HP                      0.99  HR                  $5.89   $10.50    $5.92   $15.81     $38.12
    ROLLING CULT (2X)      40 HP                       0.42  HR                  $2.50    $1.70    $0.21    $0.43      $4.84
    HOE (CUSTOM)                                                      $120.00                                        $120.00
    ROTO BUCK (9X)         40 HP                       0.14  HR                  $0.80    $0.55    $0.09    $0.84      $2.28
    IRRIGATE (11X)                                     5.50  HR                 $32.73    $4.81    $0.15   $23.85     $61.53
                                                   _______  ___        ______   ______   ______   ______   ______  _______
         SUBTOTAL                                      9.75  HR       $193.33   $57.98   $36.76   $17.38   $73.69    $379.14
 
HARVEST OPERATIONS
------- ----------
    ONION KNIVES           140 HP                      0.27  HR                  $1.61    $2.86    $1.53    $5.45     $11.45
    HARVEST & HAUL (CUSTOM)                                           $742.50                                        $742.50
    BAG RENTAL                                                         $67.50                                         $67.50
    FIELD LOAD                                                          $0.00                                          $0.00
    PROCESSING                                                         $1,283                                         $1,283
    CONTAINER CHARGE                                                  $270.00                                        $270.00
    BROKERAGE (CUSTOM)                                                $379.69                                        $379.69
                                                   _______  ___        ______   ______   ______   ______   ______   _______
         SUBTOTAL                                      0.27  HR      *********   $1.61    $2.86    $1.53    $5.45  $2,753.64
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                           0.40  HR                  $2.37                                 $2.37
    EMPLOYEE BENEFITS                                                           $10.73                                $10.73
    INSURANCE                                                           $1.19                                          $1.19
    LAND TAXES                                                                                              $9.38      $9.38
    SUPERVISION AND MANAGEMENT                                                 $150.15                               $150.15
    OTHER EXPENSES                                                     $66.11                                         $66.11
                                                   _______  ___        ______   ______                     ______   ______
         SUBTOTAL                                      0.40  HR        $67.30  $163.24                      $9.38    $239.92
                                                   -------  ---       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                              10.41  HR      ********* $222.83   $39.62   $18.91   $88.51  $4,174.89
 
NET OPERATING PROFIT                                                                                                  $43.86
 
    INTEREST ON OPERATING CAPITAL           (       $691.48     @        9.00%)                                       $62.23
    INTEREST ON EQUIPMENT INVESTMENT                                                                                  $34.16
 
RETURN TO LAND AND RISK                                                                                              ($52.53)
=============================================================================================================================
   *Pump water costs are shown under irrigation in the preharvest operation section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                      $4,218.75
  VARIABLE OPERATING EXPENSES         $3,863.55
RETURN OVER VARIABLE EXPENSES                       $355.20     (GROSS MARGIN)
  FIXED EXPENSES                         $88.51
NET FARM INCOME                                     $266.69     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST             $222.83
NET OPERATING PROFIT                                 $43.86     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                          $96.39
RETURN TO LAND AND RISK                             ($52.53)
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