TABLE 5. Alfalfa hay, flood-irrigated, budgeted per acre costs and returns for a 200 acre farm with above average
         management, Eastern Slope, 2001.
              Harvest dates: June 10 - October 15
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    ALFALFA HAY             $120.00              4.00  TONS (STACKED)                                        $480.00
    GRAZING                  $10.00              1.00  AUM                                                    $10.00
                                                                                                             _______
         TOTAL                                                                                               $490.00
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                                                               PURCHASED                               FIXED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                 COST    TOTAL
--------- ------              -----             -----------      ------                              ------   ------
    NITROGEN (N)              $0.42                40  LBS       $16.80                                       $16.80
    PHOSPHATE (P2O5)          $0.39                30  LBS       $11.70                                       $11.70
    INSECTICIDE (CUSTOM)      $0.00                 0  ACRE       $0.00                                        $0.00
    WIRE                      $0.36                34  LBS       $12.34                                       $12.34
    ESTABLISHMENT: Principal                        6  YEARS                                         $38.17   $38.17
                 : Interest                                                                           $9.89    $9.89
    CANAL WATER                                    36  AC. IN.                                        $5.00    $5.00
                                                                 ______                              ______  _______
         SUBTOTAL                                                $40.84                              $53.07   $93.91
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
    CLEAN DITCHES          CUSTOM                                $10.00
    IRRIGATE (6X)                                2.25  HR                 $11.59                              $11.59
    FERTILIZE              40HP                  0.05 ___                  $0.26    $0.20    $0.02    $0.11    $0.59
         SUBTOTAL                                2.30  HR        $10.00   $11.85    $0.20    $0.02    $0.11   $22.17
 
HARVEST OPERATIONS
------- ----------
    MOWER                  CUSTOM                                $30.00                                       $30.00
    BALER                  CUSTOM                                  4.15                                        $4.15
    RAKE                   CUSTOM                               $104.00                                      $104.00
    LOAD AND STACK         CUSTOM                                $78.40                                       $78.40
         SUBTOTAL                                               $216.55                                      $216.55
 
OVERHEAD EXPENSES
--------
    DOWNTIME                                                               $0.00                               $0.00
    EMPLOYEE BENEFITS                                                      $1.42                               $1.42
    INSURANCE                                                     $0.24                                        $0.24
    LAND TAXES                                                                                        $2.43    $2.43
    SUPERVISION AND MANAGEMENT                                            $36.55                              $36.55
    OTHER EXPENSES                                               $19.35                                       $19.35
                                                                 ______   ______                     ______   ______
         SUBTOTAL                                                $19.59   $37.97                      $2.43   $59.99
                                                ---------        ------   ------   ------   ------  -------  -------
TOTAL OPERATING EXPENSES                         2.25  HR       $335.79   $49.82    $0.20    $0.02   $55.60  $392.62
 
NET OPERATING PROFIT                                                                                          $97.38
 
    INTEREST ON OPERATING CAPITAL           (  $20.42     @        9.00%)                                      $1.84
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $2.56
 
RETURN TO LAND AND RISK                                                                                       $92.98
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $490.00
  VARIABLE OPERATING EXPENSES        $336.01
RETURN OVER VARIABLE EXPENSES                 $153.99     (GROSS MARGIN)
  FIXED EXPENSES                      $55.60
NET FARM INCOME                                $98.38     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $49.82
NET OPERATING PROFIT                           $48.57     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                        $4.40
RETURN TO LAND AND RISK                        $44.17
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