TABLE 8. Upland cotton (stripper), flood-irrigated, budgeted per acre costs and returns for a 640
         acre farm with above average management, Dell City area, Otero County, 2001.
              Planting dates: April 15 - May 15
              Harvesting dates: November 1 - January 15
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    COTTON LINT              $0.650             1,000  LBS                                                   $650.00
    COTTON SEED               $0.05             1,600  LBS                                                    $78.00
    ASCS DEFICIENCY         $0.0560             1,000  LBS                                                    $56.00
    FARM LOAN DEFICIENCY      $0.04             1,000  LBS                                                    $40.00
                                                                                                             _______
         TOTAL                                                                                               $824.00
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------             ------             -----------      ------                                       ------
    SEED                      $0.56                25  LBS       $14.00                                       $14.00
    NITROGEN (N)              $0.42                72  LBS       $30.24                                       $30.24
    PHOSPHATE (P2O5)          $0.39               184  LBS       $71.76                                       $71.76
    HERBICIDE (CUSTOM)       $19.00                 1  X/ACRE    $19.00                                       $19.00
    INSECTICIDE (CUSTOM)     $18.02                 1  X/ACRE    $18.02                                       $18.02
    CROP INSURANCE            $0.59                    FCIC       $0.59                                        $0.59
    PUMP WATER*                                    30  AC. IN.
                                                                _______                                      _______
         SUBTOTAL                                               $153.61                                      $153.61
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    DISC                   155 HP                0.14  HR                  $1.06    $1.92    $0.89    $3.03    $6.90
    PLOW                   155 HP                0.48  HR                  $3.62    $6.60    $3.45   $12.92   $26.59
    DISC (2X)              155 HP                0.28  HR                  $2.11    $3.85    $1.79    $6.06   $13.81
    FLOAT (2X)             93 HP                 0.32  HR                  $2.42    $3.00    $0.47    $0.85    $6.74
    LISTER                 155 HP                0.12  HR                  $0.91    $1.65    $0.71    $3.64    $6.91
    PLANTER                155 HP                0.17  HR                  $1.28    $2.34    $1.83    $8.70   $14.14
    ROLLING CULT. (4X)     93 HP                 0.52  HR                  $3.93    $4.88    $1.67    $3.18   $13.66
    HAND HOE (CUSTOM)                                            $25.00                                       $25.00
    IRRIGATE (6X)                                3.00  HR                 $20.25   $58.88    $1.20   $15.57   $95.91
                                                _________        ______   ______   ______   ______   ______  _______
         SUBTOTAL                                5.03  HR        $25.00   $35.58   $83.12   $12.02   $53.94  $209.66
 
HARVEST OPERATIONS
------- ----------
    COTTON STRIPPER        93 HP                 0.62  HR                  $4.68    $5.82    $3.36    $9.91   $23.77
    HAUL                   93 HP                 1.00  HR                  $7.55    $9.39    $1.75    $4.33   $23.02
    GIN COTTON (CUSTOM)                                         $164.20                                      $164.20
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                1.62  HR       $164.20   $12.23   $15.20    $5.10   $14.25  $210.98
 
POST HARVEST OPERATIONS
----------- ----------
    SHREDDER               93 HP                 0.29  HR                  $2.19    $2.72    $0.59    $2.20    $7.70
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.91  HR                  $6.83                               $6.83
    EMPLOYEE BENEFITS                                                      $8.61                               $8.61
    INSURANCE                                                     $0.96                                        $0.96
    LAND TAXES                                                                                        $2.97    $2.97
    SUPERVISION AND MANAGEMENT                                            $63.77                              $63.77
    OTHER EXPENSES                                               $53.75                                       $53.75
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.91  HR        $54.71   $79.20                      $2.97  $136.88
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         7.85  HR       $397.51  $129.20  $101.05   $17.71   $73.36  $718.83
 
NET OPERATING PROFIT                                                                                         $105.17
 
    INTEREST ON OPERATING CAPITAL           ( $102.28     @        9.00%)                                      $9.21
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $34.17
 
RETURN TO LAND AND RISK                                                                                       $61.80
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    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $824.00
  VARIABLE OPERATING EXPENSES        $516.27
RETURN OVER VARIABLE EXPENSES                 $307.73     (GROSS MARGIN)
  FIXED EXPENSES                      $73.36
NET FARM INCOME                               $234.37     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST          $129.20
NET OPERATING PROFIT                          $105.17     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $43.37
RETURN TO LAND AND RISK                        $61.80
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