Table 8.  Livestock Enterprise, cost and returns for a 200 acre farm with livesto
           as the primary enterprise, with above average management, Eastern Slop
           2001.
 
=================================================================================
 
GROSS RETURNS                                   Sale           GuidelineGuideline
                                                Weight    Total  Value    Value
 NUMBER                                 $/CWT    (CWT)      ($) ($/Cow)  ($/AU)
---------------------------------------------------------------------------------
       0    YEARLING HEIFERS          $85.00     4.85       $0    $0.00    $0.00
       0    YEARLING STEERS            92.00     5.25        0     0.00    $0.00
      36    HEIFER CALVES             104.00     4.20   15,725   157.25  $134.96
      46    STEER CALVES              112.00     4.70   24,214   242.14  $207.82
       1    BULLS                      42.00    14.75      620     6.20    $5.32
       8    CULL COWS                  38.00     8.85    2,690    26.90   $23.09
   1,383    MANURE                      0.13     8.00    1,383    13.83   $11.87
 
 
                    TOTAL                              $44,632  $446.32  $383.06
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                                                               GuidelineGuideline
                                                                 Value    Value
 NUMBER  PURCHASED INPUTS             Unit    $/Unit      Total ($/Cow)  ($/AU)
 ------  --------- ------            ------   ------    ------ ------------------
           FORAGE:
      40 ALFALFA                       AUM     $10.00     $400    $4.00    $3.43
     160 PERMANENT PASTURE             AUM     $10.00   $1,600   $16.00   $13.73
     797 NATIVE RANGELAND              AUM      $1.35   $1,076   $10.76    $9.23
                                                       _______  ________ ________
                      SUBTOTAL                          $3,076      $31      $26
 
 
 
 
         LABOR, FEED, LIVESTOCK:      Unit    $/Unit      Total ($/Cow)  ($/AU)
         -----  ----  ----------     ------   ------    ------ ------------------
       2    PROTEIN SUPPLEMENT         TON        245      490    $4.90    $4.21
       1    SALT & MINERALS            TON        210      168     1.68     1.44
     161    HAY                        TON        120   19,260   192.60   165.30
       0    GRAIN                      TON        200        0     0.00     0.00
       0    GRAIN CUBES                TON        200        0     0.00     0.00
            FUEL AND REPAIRS         ANNUAL                  0     0.00     0.00
            VETERINARY AND MEDICINE  ANNUAL                850     8.50     7.30
       0    BULLS PURCHASED          HEAD        1500        0     0.00     0.00
            LIVESTOCK TAXES          ANNUAL                 19     0.19     0.16
            MAINTENANCE              ANNUAL                  0     0.00     0.00
     110    PREGNANCY TEST           HEAD           2      220     2.00     1.89
     158    LABOR                    HOUR           5      790     7.90     6.78
      91    BEEF CHECKOFF PROGRAM    HEAD           1       91     0.91     0.78
            MISCELLANEOUS            ANNUAL                  0     0.00     0.00
                                                        ______  ________ ________
                      SUBTOTAL                         $21,888  $218.68  $187.85
 
         OVERHEAD EXPENSES
         -------- --------
            EMPLOYEE BENEFITS                                0    $0.00    $0.00
            INSURANCE                                        0    $0.00    $0.00
            DEPRECIATION                                   523    $5.23    $4.48
            SUPERVISION AND MANAGEMENT                   1,624   $16.24   $13.94
            OTHER EXPENSES                                 809    $8.09    $6.94
                                                       ________ ________ ________
                      SUBTOTAL                          $2,956   $29.56   $25.37
 
         TOTAL OPERATING EXPENSES                      $27,919  $279.19  $239.61
                                                       ________ ________ ________
         NET OPERATING PROFIT                          $16,713  $167.13  $143.44
 
         CAPITAL COST
            INTEREST ON OPERATING CAPITAL               $1,065      $11       $9
            INTEREST ON MACHINERY AND IMPROVEMENTS        $821       $8       $7
            INTEREST ON LIVESTOCK                           $0       $0       $0
 
                      TOTAL CAPITAL COST                $1,886      $19      $16
 
         RETURN TO RISK                                $14,827     $148     $127
 
         RATE OF RETURN ON INVESTMENT                  19.5192%
 
         ------------------------------------------------------------------------
                                                      BUDGET SUMMARY
 
         GROSS RETURN                                           $44,632
            VARIABLE OPERATING EXPENSES                $24,963
         RETURN OVER VARIABLE EXPENSES                          $19,669
            FIXED EXPENSES                              $1,331
         NET FARM INCOME                                        $18,338
            LABOR AND MANAGEMENT COST                   $1,624
         NET OPERATING PROFIT                                   $16,713
            CAPITAL COST                                $1,886
         RETURN TO LAND AND RISK                                $14,827
         ---------------------------------------------------------------