TABLE 5. Alfalfa hay, sprinkler-irrigated, budgeted per acre costs and returns for a 480 acre farm with above
         average management, Lea County, 2001.
              Harvest dates: May 20 - October 15
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    ALFALFA HAY             $120.00              6.00  TONS (STACKED)                                        $720.00
                                                                                                             _______
         TOTAL                                                                                               $720.00
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                                                               PURCHASED                               FIXED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                 COST    TOTAL
--------- ------              -----             -----------      ------                              ------   ------
    PHOSPHATE (P2O5)          $0.39                90  LBS       $35.10                                       $35.10
    INSECTICIDE (CUSTOM)     $13.42                 1  ACRE      $13.42                                       $13.42
    HERBICIDE                $12.20                 1  ACRE      $12.20                                       $12.20
    WIRE                      $0.36                51  LBS       $18.51                                       $18.51
    ESTABLISHMENT: Principal                        6  YEARS                                         $43.74   $43.74
                 : Interest                                                                          $13.25   $13.25
    PUMP WATER*                                    42  AC. IN.
                                                                 ______                              ______  _______
         SUBTOTAL                                                $79.23                              $56.99  $136.22
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------  ------   ------   -------  ------  -------
    FERT SPREADER          126 HP                0.05  HR                  $0.38    $0.47    $0.23    $0.14    $1.22
    IRRIGATE                                     1.40  HR                  $9.45   $59.94    $9.12   $54.46  $132.97
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                1.45  HR                  $9.83   $60.40    $9.35   $54.60  $134.18
 
HARVEST OPERATIONS
------- ----------
    SWATHER (5X)           16 FT SP              0.55  HR                  $4.15    $2.88    $3.93   $23.67   $34.63
    BALER                  155 HP                1.25  HR                  $9.44   $14.32   $17.03   $14.31   $55.10
    FRONT END LOADER (5X)  126 HP                1.25  HR                  $9.44   $11.65    $5.74    $5.77   $32.59
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                3.05  HR                 $23.03   $28.85   $26.70   $43.75  $122.33
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.78  HR                  $5.85                               $5.85
    EMPLOYEE BENEFITS                                                      $5.91                               $5.91
    INSURANCE                                                     $0.66                                        $0.66
    LAND TAXES                                                                                        $0.68    $0.68
    SUPERVISION AND MANAGEMENT                                            $53.35                              $53.35
    OTHER EXPENSES                                               $48.03                                       $48.03
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.78  HR        $48.69   $65.12                      $0.68  $114.48
                                                ---------        ------   ------   ------   ------  -------  -------
TOTAL OPERATING EXPENSES                         5.28  HR       $127.92   $97.97   $89.25   $36.05  $156.02  $507.21
 
NET OPERATING PROFIT                                                                                         $212.79
 
    INTEREST ON OPERATING CAPITAL           (  $61.68     @        9.00%)                                      $5.55
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $20.63
 
RETURN TO LAND AND RISK                                                                                      $186.60
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    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $720.00
  VARIABLE OPERATING EXPENSES        $253.23
RETURN OVER VARIABLE EXPENSES                 $466.77     (GROSS MARGIN)
  FIXED EXPENSES                     $156.02
NET FARM INCOME                               $310.76     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $97.97
NET OPERATING PROFIT                          $212.79     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $26.18
RETURN TO LAND AND RISK                       $186.60
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