TABLE 4. Wheat, 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 1 - February 10
              Harvest dates: June 15 - July 15
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             50.00  CWT                                                   $150.00
    ASCS DEFICIENCY           $0.77             50.00  CWT                                                    $38.50
    ASCS DIVERSION            $0.00                                                                            $0.00
                                                                                                             _______
         TOTAL                                                                                               $188.50
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    SEED                      $0.23               100  LBS       $23.00                                       $23.00
    ANHYDROUS AMMONIA (NH3) $0.2000               250  LBS       $50.00                                       $50.00
    NITROGEN (N)              $0.42                30  LBS       $12.60                                       $12.60
    PHOSPHATE (P2O5)          $0.39                80  LBS       $31.20                                       $31.20
    PUMP WATER*                                    20  ACRE IN.
   CROP INSURANCE             $0.74                               $0.74                                        $0.74
         SUBTOTAL                                               $117.54                                      $117.54
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    DISC (2X)              185 HP                0.28  HR                  $2.11    $3.92    $3.23    $3.97   $13.24
    LISTER                 140 HP                0.12  HR                  $0.91    $1.27    $1.01    $1.16    $4.35
    FERTILIZE              140 HP                0.05  HR                  $0.38    $0.53    $0.36    $0.30    $1.56
    DRILL                  140 HP                0.18  HR                  $1.36    $1.91    $1.58    $7.63   $12.48
    IRRIGATE (4X)                                2.00  HR                 $15.10   $55.75    $1.47   $18.08   $90.41
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                2.63  HR                 $19.86   $63.38    $7.65   $31.15  $122.03
 
HARVEST OPERATIONS
------- ----------
    COMBINE (CUSTOM)                                             $26.00                                       $26.00
    HAUL (CUSTOM)                                                 $9.50                                        $9.50
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                0.00  HR        $35.50    $0.00    $0.00    $0.00    $0.00   $35.50
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.16  HR                  $1.19                               $1.19
    EMPLOYEE BENEFITS                                                      $3.57                               $3.57
    INSURANCE                                                     $0.40                                        $0.40
    LAND TAXES                                                                                        $1.71    $1.71
    SUPERVISION AND MANAGEMENT                                            $15.51                              $15.51
    OTHER EXPENSES                                               $53.11                                       $53.11
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.16  HR        $53.51   $20.27                      $1.71   $75.49
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         2.79  HR       $206.54   $40.13   $63.38    $7.65   $32.85  $350.56
 
NET OPERATING PROFIT                                                                                        ($162.06)
 
    INTEREST ON OPERATING CAPITAL           (  $79.48     @        9.00%)                                      $7.15
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $9.86
 
RETURN TO LAND AND RISK                                                                                     ($179.07)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $188.50
  VARIABLE OPERATING EXPENSES        $277.58
RETURN OVER VARIABLE EXPENSES                 ($89.08)    (GROSS MARGIN)
  FIXED EXPENSES                      $32.85
NET FARM INCOME                              ($121.93)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $40.13
NET OPERATING PROFIT                         ($162.06)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $17.02
RETURN TO LAND AND RISK                      ($179.07)
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