TABLE 6. Wheat, sprinkler-irrigated, budgeted per acre costs and returns for a 480 acre farm with above average
         management, Lea County, 2001.
              Planting dates: August 15 - October 30
              Harvest dates: June 20 - July 5
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             48.00  BUSHELS                                               $144.00
    ASCS DEFICIENCY           $0.46             48.00  BUSHELS                                                $22.08
    ASCS DIVERSION            $0.00                                                                            $0.00
    GRAZING                  $50.00              1.00  ACRE                                                   $50.00
                                                                                                             _______
         TOTAL                                                                                               $216.08
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    SEED                      $0.11                90  LBS        $9.90                                        $9.90
    PHOSPHATE (P205)          $0.39                70  LBS       $27.30                                       $27.30
    ANHYDROUS AMMONIA (NH3) $0.1250               200  LBS       $25.00                                       $25.00
    PUMP WATER*                                    20  ACRE IN.
   CROP INSURANCE             $0.47                               $0.47                                        $0.47
         SUBTOTAL                                                $62.67                                       $62.67
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    CHISEL                 155 HP                0.15  HR                  $1.13    $1.72    $1.78    $2.94    $7.57
    DISC                   155 HP                0.14  HR                  $1.06    $1.60    $1.76    $1.85    $6.27
    ANNHYDROUS APPL        155 HP                0.17  HR                  $1.28    $1.95    $2.14    $3.29    $8.66
    FERT SPREADER          126 HP                0.05  HR                  $0.38    $0.47    $0.23    $0.14    $1.22
    DISC                   155 HP                0.14  HR                  $1.06    $1.60    $1.76    $1.85    $6.27
    DRILL                  126 HP                0.18  HR                  $1.36    $1.68    $1.31    $4.02    $8.37
    IRRIGATE (12X)                               1.20  HR                  $8.10   $28.54    $4.34   $25.93   $66.92
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                2.03  HR                 $14.37   $37.56   $13.32   $40.03  $105.28
 
HARVEST OPERATIONS
------- ----------
    COMBINE (CUSTOM)                                             $12.67                                       $12.67
    HAUL (CUSTOM)                                                 $7.68                                        $7.68
                                                                 ______                                       ______
         SUBTOTAL                                                $20.35                                       $20.35
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.21  HR                  $1.57                               $1.57
    EMPLOYEE BENEFITS                                                      $2.59                               $2.59
    INSURANCE                                                     $0.29                                        $0.29
    LAND TAXES                                                                                        $0.68    $0.68
    SUPERVISION AND MANAGEMENT                                            $16.74                              $16.74
    OTHER EXPENSES                                               $48.03                                       $48.03
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.21  HR        $48.32   $20.89                      $0.68   $69.89
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         2.24  HR       $131.34   $35.26   $37.56   $13.32   $40.72  $258.19
 
NET OPERATING PROFIT                                                                                         ($42.11)
 
    INTEREST ON OPERATING CAPITAL           (  $45.75     @        9.00%)                                      $4.12
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $6.10
 
RETURN TO LAND AND RISK                                                                                      ($52.33)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $216.08
  VARIABLE OPERATING EXPENSES        $182.22
RETURN OVER VARIABLE EXPENSES                  $33.86     (GROSS MARGIN)
  FIXED EXPENSES                      $40.72
NET FARM INCOME                                ($6.85)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $35.26
NET OPERATING PROFIT                          ($42.11)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $10.22
RETURN TO LAND AND RISK                       ($52.33)
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