TABLE 12. Midseason yellow 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: June 1 - July 15
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         ITEM                  PRICE                 YIELD                                                                  TOTAL
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GROSS RETURNS
    MIDSEASON YELLOW ONIONS   $6.25                675.00  SACKS                                                       $4,218.75
                                                                                                                      _______
         TOTAL                                                                                                         $4,218.75
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                                                                   PURCHASED
PURCHASED INPUTS               PRICE              QUANTITY           INPUTS                                                 TOTAL
--------- ------              -----              -------  -----      ------                                            ------
    SEED                     $80.00                     4  LBS       $320.00                                             $320.00
    ANHYDROUS AMMONIA (NH3) $0.2000                   450  LBS        $90.00                                              $90.00
    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                                                    $646.03                                             $646.03
 
                               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                 126 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)                                          $742.50                                             $742.50
    BAG RENTAL                                                        $67.50                                              $67.50
    FIELD LOAD (CUSTOM)                                                $0.00                                               $0.00
    PROCESSING (CUSTOM)                                            $1,282.50                                           $1,282.50
    CONTAINER CHARGE                                                 $270.00                                             $270.00
    BROKERAGE (CUSTOM)                                               $379.69                                             $379.69
                                                 _______  ___        ______    ______    ______    ______    ______    ______
         SUBTOTAL                                    0.27  HR      $2,742.19     $2.04     $2.18     $0.50     $3.62   $2,750.53
 
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                                                 $149.24                                   $149.24
    OTHER EXPENSES                                                    $53.11                                              $53.11
                                                 _______  ___        ______    ______                        _______   _______
         SUBTOTAL                                    0.60  HR         $54.63   $167.46                         $1.71     $223.79
                                                 -------  ---       -------    ------    ------    ------    ------   -------
TOTAL OPERATING EXPENSES                            10.67  HR      $3,636.18   $243.49   $163.87    $23.38    $78.48   $4,145.40
 
NET OPERATING PROFIT                                                                                                      $73.35
 
    INTEREST ON OPERATING CAPITAL           (     $597.90     @         9.00%)                                            $53.81
    INTEREST ON EQUIPMENT INVESTMENT                                                                                      $26.99
 
RETURN TO LAND AND RISK                                                                                                   ($7.45)
=================================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                    $4,218.75
  VARIABLE OPERATING EXPENSES       $3,823.43
RETURN OVER VARIABLE EXPENSES                     $395.32     (GROSS MARGIN)
  FIXED EXPENSES                       $78.48
NET FARM INCOME                                   $316.84     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $243.49
NET OPERATING PROFIT                               $73.35     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                        $80.80
RETURN TO LAND AND RISK                            ($7.45)
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