TABLE 4. Grain sorghum, flood-irrigated, budgeted per acre costs and returns for a 400 acre farm with above
         average management, Cotton City-Animas area, Hidalgo County, 2001.
              Planting dates: May 1 - May 20
              Harvesting dates: November 1 - November 25
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    GRAIN SORGHUM             $3.00             60.00  CWT                                                   $180.00
    ASCS DIVERSION            $0.00              0.00  CWT                                                     $0.00
    ASCS DEFICIENCY           $0.55             60.00  CWT                                                    $33.00
                                                                                                              _______
         TOTAL                                                                                               $213.00
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              ------            -----------      ------                                       -------
    SEED                      $1.04                 8  LBS        $8.32                                        $8.32
    ANHYDROUS AMMONIA (NH3) $0.2000               180  LBS       $36.00                                       $36.00
    HERBICIDE                 $9.46                 1  ACRE       $9.46                                        $9.46
    INSECTICIDE (CUSTOM)     $10.07                 1  ACRE      $10.07                                       $10.07
    PUMP WATER*                                 30.00  AC. IN.
   CROP INSURANCE             $0.37                               $0.37                                        $0.37
         SUBTOTAL                                                $64.21                                       $64.21
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----    -----
    RIPPER                 185 HP                0.20  HR                  $1.51    $2.91    $0.96    $5.59   $10.97
    DISC                   185 HP                0.14  HR                  $1.06    $2.03    $0.81    $3.95    $7.85
    FERTILIZE              185 HP                0.05  HR                  $0.38    $0.73    $0.20    $1.22    $2.52
    DRAG (2X)              96 HP                 0.20  HR                  $1.51    $1.45    $0.44    $0.40    $3.81
    DISC & SPRAY           185 HP                0.15  HR                  $1.13    $2.18    $1.28    $4.78    $9.38
    LISTER                 185 HP                0.18  HR                  $1.36    $2.62    $0.91    $5.00    $9.88
    PRE-IRRIGATE                                 0.75  HR                  $5.06    $7.78    $0.29    $2.57   $15.71
    ROLLING CULT           96 HP                 0.21  HR                  $1.59    $1.53    $0.70    $1.10    $4.91
    PLANTER                96 HP                 0.26  HR                  $1.96    $1.89    $2.77    $2.48    $9.11
    CULTIVATOR (2X)        96 HP                 0.42  HR                  $3.17    $3.05    $0.88    $1.17    $8.27
    ROTO BUCK (7X)         96 HP                 0.11  HR                  $0.79    $0.76    $0.25    $0.55    $2.35
    IRRIGATE (5X)                                2.50  HR                 $16.88   $38.89    $1.46   $12.86   $70.09
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                5.17  HR                 $36.40   $65.82   $10.96   $41.67  $154.84
 
HARVEST OPERATIONS
------- ----------
    COMBINE (CUSTOM)                                             $22.20                                       $22.20
    HAUL TO STORAGE (CUSTOM)                                     $11.40                                       $11.40
                                                                 ______   ______   ______   ______   ______   ______
         SUBTOTAL                                                $33.60    $0.00    $0.00    $0.00    $0.00   $33.60
 
POST HARVEST OPERATIONS
---- ------- ----------
    SHREDDER               80 HP                 0.14  HR                  $1.06    $1.02    $0.56    $1.05    $3.69
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.51  HR                  $3.88                               $3.88
    EMPLOYEE BENEFITS                                                      $6.74                               $6.74
    INSURANCE                                                     $0.75                                        $0.75
    LAND TAXES                                                                                        $2.96    $2.96
    SUPERVISION AND MANAGEMENT                                            $19.19                              $19.19
    OTHER EXPENSES                                               $49.73                                       $49.73
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.51  HR        $50.48   $29.81                      $2.96   $83.25
                                                ---------        ------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         5.82  HR       $148.29   $67.26   $66.84   $11.52   $45.68  $339.58
 
NET OPERATING PROFIT                                                                                        ($126.58)
 
    INTEREST ON OPERATING CAPITAL           (  $54.49     @        9.00%)                                      $4.90
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $21.03
 
RETURN TO LAND AND RISK                                                                                     ($152.52)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $213.00
  VARIABLE OPERATING EXPENSES        $226.64
RETURN OVER VARIABLE EXPENSES                 ($13.64)    (GROSS MARGIN)
  FIXED EXPENSES                      $45.68
NET FARM INCOME                               ($59.32)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $67.26
NET OPERATING PROFIT                         ($126.58)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $25.94
RETURN TO LAND AND RISK                      ($152.52)
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