TABLE 10. Fall lettuce, flood-irrigated, budgeted per acre costs and returns for a 640 acre farm with
          above average management, Deming area, Luna County, 2001.
              Planting dates: July 20 - August 10
              Harvesting dates: October 1 - October 15
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         ITEM                  PRICE                 YIELD                                                                  TOTAL
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GROSS RETURNS
    FALL LETTUCE              $6.96                500.00  CARTONS                                                     $3,480.00
                                                                                                                      _______
         TOTAL                                                                                                         $3,480.00
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                                                                   PURCHASED
PURCHASED INPUTS               PRICE              QUANTITY           INPUTS                                                 TOTAL
--------- ------              -----              -------  -----      ------                                            ------
    SEED                     $59.00                     4  LBS       $236.00                                             $236.00
    ANHYDROUS AMMONIA (NH3) $0.2000                   250  LBS        $50.00                                              $50.00
    NITROGEN (N)              $0.42                    50  LBS        $21.00                                              $21.00
    PHOSPHATE (P2O5)          $0.39                   150  LBS        $58.50                                              $58.50
    HERBICIDE                $17.69                     1  X/ACRE     $17.69                                              $17.69
    INSECTICIDE              $88.24                     1  X/ACRE     $88.24                                              $88.24
    PUMP WATER*                                        40  AC. IN.
                                                                    _______                                           _______
         SUBTOTAL                                                    $471.43                                             $471.43
 
                               POWER          ACCOMPLISHMEHMENT    PURCHASED                 FUEL               FIXED
PREHARVEST OPERATIONS           UNIT                  RATE             INPUTS     LABOR    & LUBE  REPAIRS       COST       TOTAL
---------- ----------      --------------       --------  ----     ----------   -----     -----    -------    -----    ------
    DISC                   185 HP                    0.14  HR                    $1.06     $1.96     $1.62     $1.99       $6.62
    PLOW                   185 HP                    0.48  HR                    $3.62     $6.73     $5.83     $6.94      $23.12
    DISC                   185 HP                    0.14  HR                    $1.06     $1.96     $1.62     $1.99       $6.62
    LASER PLANE (CUSTOM)                                              $73.33     $0.00     $0.00     $0.00     $0.00      $73.33
    FERTILIZE              140 HP                    0.05  HR                    $0.38     $0.53     $0.36     $0.30       $1.56
    DISC & SPRAY           185 HP                    0.17  HR                    $1.28     $2.38     $2.50     $2.87       $9.04
    LISTER                 140 HP                    0.12  HR                    $0.91     $1.27     $1.01     $1.16       $4.35
    PRE-IRRIGATE                                     0.75  HR                    $5.66    $13.94     $0.37     $4.52      $24.49
    ROLLING CULT           80 HP                     0.13  HR                    $0.98     $1.05     $0.38     $0.73       $3.14
    VEG-PLANT SHAPER       140 HP                    0.26  HR                    $1.96     $2.76     $2.25     $7.77      $14.74
    CULT & SIDEDRESS (2X)  80 HP                     0.66  HR                    $4.98     $5.33     $1.35     $3.30      $14.97
    ROLLING CULT           80 HP                     0.13  HR                    $0.98     $1.05     $0.38     $0.73       $3.14
    THIN & HOE (CUSTOM)                                              $180.00                                             $180.00
    SPRAY                  80 HP                     0.11  HR                    $0.83     $0.89     $0.47     $0.34       $2.53
    DUSTER (CUSTOM)                                                   $15.00                                              $15.00
    ROTO BUCK (7X)         140 HP                    0.21  HR                    $1.59     $2.23     $1.60     $1.55       $6.96
    IRRIGATE (7X)                                    3.50  HR                   $26.43    $97.56     $2.57    $31.65     $158.21
                                                 _______  ___        ______    ______    ______    ______    ______   _______
         SUBTOTAL                                    6.85  HR        $268.33    $51.72   $139.64    $22.30    $65.82     $547.80
 
HARVEST OPERATIONS
------- ----------
    HARVEST (CUSTOM)                                                 $925.00                                             $925.00
    CARTONS (CUSTOM)                                                 $425.00                                             $425.00
    HAUL (CUSTOM)                                                    $150.00                                             $150.00
    BROKERAGE (CUSTOM)                                               $321.90                                             $321.90
                                                 _______  ___        ______    ______    ______    ______    ______    ______
         SUBTOTAL                                    0.00  HR      $1,821.90     $0.00     $0.00     $0.00     $0.00   $1,821.90
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                         0.52  HR                    $3.91                                     $3.91
    EMPLOYEE BENEFITS                                                            $9.31                                     $9.31
    INSURANCE                                                          $1.03                                               $1.03
    LAND TAXES                                                                                                 $1.71       $1.71
    SUPERVISION AND MANAGEMENT                                                 $123.76                                   $123.76
    OTHER EXPENSES                                                    $53.11                                              $53.11
                                                 _______  ___        ______    ______                        _______   _______
         SUBTOTAL                                    0.52  HR         $54.15   $136.97                         $1.71     $192.82
                                                 -------  ---       -------    ------    ------    ------    ------   -------
TOTAL OPERATING EXPENSES                             7.37  HR      $2,615.81   $188.69   $139.64    $22.30    $67.52   $3,033.96
 
NET OPERATING PROFIT                                                                                                     $446.04
 
    INTEREST ON OPERATING CAPITAL           (     $428.03     @         9.00%)                                            $38.52
    INTEREST ON EQUIPMENT INVESTMENT                                                                                      $23.59
 
RETURN TO LAND AND RISK                                                                                                  $383.92
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    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                    $3,480.00
  VARIABLE OPERATING EXPENSES       $2,777.75
RETURN OVER VARIABLE EXPENSES                     $702.25     (GROSS MARGIN)
  FIXED EXPENSES                       $67.52
NET FARM INCOME                                   $634.73     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $188.69
NET OPERATING PROFIT                              $446.04     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                        $62.12
RETURN TO LAND AND RISK                           $383.92
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