TABLE 1. Basic cost information for Lincoln County, 2001.
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         Item
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Labor Wage Rate:
    Equipment operators             $/hour               $6.25
    General & Irrigators            $/hour               $5.95
 
Purchased Inputs:
    Fertilizer:
         Nitrogen (N)               $/pound              $0.42
         Phosphorus (P205)          $/pound              $0.39
 
    Seed:
         Alfalfa                    $/pound              $2.65
         Pasture                    $/pound              $3.00
 
    Natural Gas                     $/MCF                $3.46
    Diesel fuel                     $/gallon             $1.05
    Gasoline                        $/gallon             $1.00
    Electricity                     cents/kwhr            8.12
 
Employee Liability Insurance        $/$1,000 wages      $12.00
 
Employee Benefits                   percent/wages        12.00%
 
Labor Downtime                      percent              25.00%
 
Financial Rates:
  Operating Capital Interest Rate   percent               9.00%
  Land Interest Rate                percent               7.50%
  Equipment Interest Rate           percent               9.00%
  Expected Inflation Rate           percent               4.00%
 
Land Taxes                  $175.00 /acre (full value)   $1.59
 
Personal Property Tax Rate - NR     $/$1,000 (Assessed  $27.31
                           - R               Value)     $21.31
 
Supervision Factors
    Field Crop-Irrigation           $/acre               $1.00
    Field Crop-Equipment & General  $/acre               $0.50
 
Management Rate                     percent               4.00%
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TABLE 1a.  Overhead cost information for Lincoln County, 2001.
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         ITEM
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  Electricity (Domestic & Shop)                $45.00 per month    $540
  Telephone                                    $35.00 per month    $420
  Accounting & Legal                                               $115
  Misc. Supplies & Hand Tools                                      $215
  Pickup and Auto
         miles        4120     @      $0.325 per mile            $1,339
  Insurance
    - general liability (non-employee)                             $150
    - fire/theft                                                   $125
  Property Taxes
    - non-planted land                                              $14
    - other than land & machinery                                  $125
  Building repairs and maintenance                                 $180
  Dues, fees, publications                                          $95
  Farmstead Equipment                                              $150
                                                               ---------
                                                      Total      $3,468
                                                               =========
                                    Total per planted acre      $115.61
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