TABLE 5. Upland cotton (picker), 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: April 15 - May 15
              Harvesting dates: October 15 - January 1
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    COTTON LINT              $0.690               600  LBS                                                   $414.00
    COTTON SEED               $0.05               960  LBS                                                    $46.80
    ASCS DEFICIENCY         $0.0560               600  LBS                                                    $33.60
    FARM LOAN DEFICIENCY      $0.04               600  LBS                                                    $24.00
                                                                                                             _______
         TOTAL                                                                                               $518.40
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY         INPUTS                                        TOTAL
--------- ------              -----            ------------      ------                                       ------
    SEED                      $0.56                25  LBS       $14.00                                       $14.00
    NITROGEN (N)              $0.42                32  LBS       $13.44                                       $13.44
    PHOSPHATE (P2O5)          $0.39                40  LBS       $15.60                                       $15.60
    HERBICIDE                 $9.46                 1  ACRE       $9.46                                        $9.46
    CROP INSURANCE            $0.00                 1  DOLLARS    $0.00                                        $0.00
    PUMP WATER*                                    28  AC. IN.
                                                                 ______                                       ______
         SUBTOTAL                                                $52.50                                       $52.50
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----    -----
    RIPPER                 185 HP                0.10  HR                  $0.76    $1.45    $0.48    $2.79    $5.48
    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                                 1.00  HR                  $6.75    $8.71    $0.33    $2.88   $18.67
    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
    HAND HOE (CUSTOM)                                            $15.00                                       $15.00
    ROTO BUCK (5X)         96 HP                 0.08  HR                  $0.57    $0.55    $0.18    $0.39    $1.68
    IRRIGATE (4X)                                4.00  HR                 $27.00   $34.85    $1.31   $11.52   $74.68
                                                _________        ______   ______   ______   ______   ______  _______
         SUBTOTAL                                6.79  HR        $15.00   $47.23   $61.04   $10.29   $37.69  $171.24
 
HARVEST OPERATIONS
------- ----------
    COTTON PICKER (2X)     2 ROW                 1.24  HR                  $9.36   $10.50   $57.35   $31.08  $108.29
    COTTON TRAILER (2X)    HALF TON              1.00  HR                  $7.55    $8.51    $2.79    $6.08   $24.92
    GIN COTTON (CUSTOM)                                          $65.52                                       $65.52
                                                _________        ______   ______   ______   ______   ______  _______
         SUBTOTAL                                2.24  HR        $65.52   $16.91   $19.00   $60.14   $37.16  $198.73
 
POSTHARVEST OPERATIONS
----------- ----------
    SHREDDER               80 HP                 0.14  HR                  $1.06    $1.02    $0.56    $1.05    $3.69
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     1.04  HR                  $7.86                               $7.86
    EMPLOYEE BENEFITS                                                     $11.74                              $11.74
    INSURANCE                                                     $1.30                                        $1.30
    LAND TAXES                                                                                        $2.96    $2.96
    SUPERVISION AND MANAGEMENT                                            $43.37                              $43.37
    OTHER EXPENSES                                               $49.73                                       $49.73
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                1.04  HR        $51.03   $62.97                      $2.96  $116.96
                                                ---------       -------  -------  -------  -------  -------  -------
TOTAL OPERATING EXPENSES                        10.21  HR       $184.05  $128.16   $81.06   $70.99   $78.86  $543.12
 
NET OPERATING PROFIT                                                                                         ($24.72)
 
    INTEREST ON OPERATING CAPITAL           (  $56.53     @        9.00%)                                      $5.09
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $41.24
 
RETURN TO LAND AND RISK                                                                                      ($71.05)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $518.40
  VARIABLE OPERATING EXPENSES        $336.10
RETURN OVER VARIABLE EXPENSES                 $182.30     (GROSS MARGIN)
  FIXED EXPENSES                      $78.86
NET FARM INCOME                               $103.44     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST          $128.16
NET OPERATING PROFIT                          ($24.72)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $46.33
RETURN TO LAND AND RISK                       ($71.05)
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