TABLE 13. Late season onions, flood-irrigated, budgeted per acre costs and returns for a 640 acre farm with
          above average management, Deming area, Luna County, 2001.
              Planting dates: January 15 - February 15
              Harvesting dates: August 1 - August 15
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         ITEM                  PRICE                 YIELD                                                                  TOTAL
---------------------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    LATE SEASON ONIONS        $7.38                825.00  SACKS                                                       $6,088.50
                                                                                                                      _______
         TOTAL                                                                                                         $6,088.50
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                                                                   PURCHASED
PURCHASED INPUTS               PRICE              QUANTITY           INPUTS                                                 TOTAL
--------- ------              -----              -------  -----      ------                                            ------
    SEED                     $85.00                     4  LBS       $340.00                                             $340.00
    ANHYDROUS AMMONIA (NH3) $0.2000                   400  LBS        $80.00                                              $80.00
    NITROGEN (N)              $0.42                    75  LBS        $31.50                                              $31.50
    PHOSPHATE (P2O5)          $0.39                   180  LBS        $70.20                                              $70.20
    HERBICIDE                $61.68                     1  X/ACRE     $61.68                                              $61.68
    INSECTICIDE              $72.65                     1  X/ACRE     $72.65                                              $72.65
    PUMP WATER*                                        48  AC. IN.
                                                                    _______                                           _______
         SUBTOTAL                                                    $656.03                                             $656.03
 
                               POWER          ACCOMPLISHMENT       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     $9.56     $0.25     $3.10      $18.57
    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)                                              $120.00                                             $120.00
    ROTO BUCK (9X)         140 HP                    0.27  HR                    $2.04     $2.86     $2.06     $1.99       $8.95
    IRRIGATE (13X)                                   6.50  HR                   $49.08   $124.24     $3.28    $40.30     $216.90
                                                 _______  ___        ______    ______    ______    ______    ______   _______
         SUBTOTAL                                    9.80  HR        $193.33    $73.99   $161.69    $22.88    $73.16     $525.04
 
HARVEST OPERATIONS
------- ----------
    ONION KNIVES           80 HP                     0.27  HR                    $2.04     $2.18     $0.50     $3.62       $8.34
    HARVEST & HAUL (CUSTOM)                                          $907.50                                             $907.50
    BAG RENTAL                                                        $82.50                                              $82.50
    FIELD LOAD (CUSTOM)                                                $0.00                                               $0.00
    PROCESSING (CUSTOM)                                            $1,567.50                                           $1,567.50
    CONTAINER CHARGE                                                 $330.00                                             $330.00
    BROKERAGE (CUSTOM)                                               $547.97                                             $547.97
                                                 _______  ___        ______    ______    ______    ______    ______    ______
         SUBTOTAL                                    0.27  HR      $3,435.47     $2.04     $2.18     $0.50     $3.62   $3,443.81
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                         0.60  HR                    $4.53                                     $4.53
    EMPLOYEE BENEFITS                                                           $13.69                                    $13.69
    INSURANCE                                                          $1.52                                               $1.52
    LAND TAXES                                                                                                 $1.71       $1.71
    SUPERVISION AND MANAGEMENT                                                 $150.24                                   $150.24
    OTHER EXPENSES                                                    $53.11                                              $53.11
                                                 _______  ___        ______    ______                        _______   _______
         SUBTOTAL                                    0.60  HR         $54.63   $168.46                         $1.71     $224.79
                                                 -------  ---       -------    ------    ------    ------    ------   -------
TOTAL OPERATING EXPENSES                            10.67  HR      $4,339.46   $244.49   $163.87    $23.38    $78.48   $4,849.68
 
NET OPERATING PROFIT                                                                                                   $1,238.82
 
    INTEREST ON OPERATING CAPITAL           (     $660.67     @         9.00%)                                            $59.46
    INTEREST ON EQUIPMENT INVESTMENT                                                                                      $26.99
 
RETURN TO LAND AND RISK                                                                                                $1,152.37
=================================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                    $6,088.50
  VARIABLE OPERATING EXPENSES       $4,526.71
RETURN OVER VARIABLE EXPENSES                   $1,561.79     (GROSS MARGIN)
  FIXED EXPENSES                       $78.48
NET FARM INCOME                                 $1,483.31     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $244.49
NET OPERATING PROFIT                            $1,238.82     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                        $86.45
RETURN TO LAND AND RISK                         $1,152.37
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