TABLE 7. Upland cotton (picker), flood-irrigated, budgeted per acre costs and returns for a 200 acre farm with
         average management, Virden area, Hidalgo County, 2001.
              Planting dates: April 10 - April 30
              Harvest dates: October 15 - December 15
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    LINT                     $0.690               600  LBS                                                   $414.00
    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                             FIXED
PURCHASED INPUTS               PRICE             QUANTITY          INPUTS                               COST    TOTAL
--------- ------               -----            -----------       --------                            -----    -----
    SEED                      $0.56                17  LBS        $9.52                                        $9.52
    NITROGEN (N)              $0.42                80  LBS       $33.60                                       $33.60
    PHOSPHATE (P205)          $0.39                60  LBS       $23.40                                       $23.40
    HERBICIDE                $13.42                 1  ACRE      $13.42                                       $13.42
    CANAL WATER                                    24  AC. IN.    $0.00                              $20.00   $20.00
    PUMP WATER*                                    12  AC. IN.
   CROP INSURANCE             $0.74                               $0.74                              ______    $0.74
         SUBTOTAL                                                $80.68                              $20.00  $100.68
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------    -----    -----  -------   -----     -----
    FERTILIZE              65 HP                 0.05  HR                  $0.38    $0.33    $0.11    $1.38    $2.20
    DISC                   145 HP                0.17  HR                  $1.28    $2.15    $0.72    $2.70    $6.86
    PLOW                   145 HP                0.67  HR                  $5.06    $8.47    $3.28   $12.48   $29.30
    DISC & SPRAY           145 HP                0.15  HR                  $1.13    $1.90    $0.93    $3.61    $7.57
    FLOAT                  65 HP                 0.24  HR                  $1.81    $1.58    $0.27    $0.50    $4.16
    LISTER                 145 HP                0.18  HR                  $1.36    $2.28    $0.70    $2.78    $7.12
    PRE-IRRIGATE                                 0.75  HR                  $4.84    $1.39    $0.04    $0.64    $6.90
    MULCHER                145 HP                0.14  HR                  $1.06    $1.77    $0.78    $4.14    $7.75
    PLANTER                145 HP                0.26  HR                  $1.96    $3.29    $2.15    $7.56   $14.96
    CULTIVATOR (4X)        65 HP                 0.84  HR                  $6.34    $5.51    $1.59    $2.55   $16.00
    HOEING (CUSTOM)                                              $24.00                                       $24.00
    ROTOBUCK (3X)          145 HP                0.03  HR                  $0.23    $0.38    $0.09    $0.60    $1.29
    IRRIGATE (8X)                                4.00  HR                 $25.80   $11.09    $0.29    $5.12   $42.30
                                                _________        _______  _______  _______  _______  _______  _______
         SUBTOTAL                                7.48  HR        $24.00   $51.25   $40.12   $10.96   $44.08  $170.40
 
HARVEST OPERATIONS
------- ----------
    COTTON PICKER (2X)     2 ROW                 1.24  HR                  $9.36   $10.50   $22.45   $46.62   $88.93
    COTTON TRAILER (2X)    HALF TON              2.50  HR                 $18.88   $21.26    $1.08   $14.51   $55.73
    GIN COTTON (CUSTOM)                                          $68.52                                       $68.52
                                                _________        _______  _______  _______  _______  _______  _______
         SUBTOTAL                                3.74  HR        $68.52   $28.24   $31.76   $23.53   $61.13  $213.18
 
POSTHARVEST OPERATIONS
----------- ----------
    SHREDDER               65 HP                 0.29  HR                  $2.19    $1.90    $0.47    $2.84    $7.40
                                                _________                 _______  _______  _______  _______  _______
         SUBTOTAL                                0.29  HR                  $2.19    $1.90    $0.47    $2.84    $7.40
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     1.56  HR                 $11.76                              $11.76
    EMPLOYEE BENEFITS                                                     $14.70                              $14.70
    INSURANCE                                                     $1.63                                        $1.63
    LAND TAXES                                                                                        $2.96    $2.96
    SUPERVISION AND MANAGEMENT                                            $43.40                              $43.40
    OTHER EXPENSES                                               $74.16                                       $74.16
                                                _________        _______  _______                    _______  _______
         SUBTOTAL                                1.56  HR        $75.79   $69.86                      $2.96  $148.62
                                                ---------        -------  -------  -------  -------  -------  -------
TOTAL OPERATING EXPENSES                        13.07  HR       $248.99  $151.54   $73.79   $34.95  $131.01  $640.28
 
NET OPERATING PROFIT                                                                                        ($121.88)
 
    INTEREST ON OPERATING CAPITAL           (   64.02     @        9.00%)                                      $5.76
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $74.02
 
RETURN TO LAND AND RISK                                                                                     ($201.66)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operation section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $518.40
  VARIABLE OPERATING EXPENSES        $357.73
RETURN OVER VARIABLE EXPENSES                 $160.67     (GROSS MARGIN)
  FIXED EXPENSES                     $131.01
NET FARM INCOME                                $29.66     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST          $151.54
NET OPERATING PROFIT                         ($121.88)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $79.78
RETURN TO LAND AND RISK                      ($201.66)
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