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                                     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                  $1.05    $1.86    $0.89    $3.02    $6.82
    PLOW                   155 HP                0.48  HR                  $3.60    $6.36    $3.45   $12.85   $26.26
    DISC (2X)              155 HP                0.28  HR                  $2.10    $3.71    $1.79    $6.03   $13.63
    FLOAT (2X)             93 HP                 0.32  HR                  $2.40    $3.00    $0.47    $0.85    $6.72
    LISTER                 155 HP                0.12  HR                  $0.90    $1.59    $0.71    $3.63    $6.83
    PLANTER                155 HP                0.17  HR                  $1.28    $2.25    $1.83    $8.68   $14.04
    ROLLING CULT. (4X)     93 HP                 0.52  HR                  $3.90    $4.88    $1.67    $3.18   $13.64
    HAND HOE (CUSTOM)                                            $25.00                                       $25.00
    IRRIGATE (6X)                                3.00  HR                 $20.25   $58.88    $1.20   $15.57   $95.90
                                                _________        ______   ______   ______   ______   ______  _______
         SUBTOTAL                                5.03  HR        $25.00   $35.48   $82.54   $12.02   $53.81  $208.84
 
HARVEST OPERATIONS
------- ----------
    COTTON STRIPPER        93 HP                 0.62  HR                  $4.65    $5.82    $3.21    $9.91   $23.59
    HAUL                   93 HP                 1.00  HR                  $7.50    $9.39    $1.75    $4.33   $22.97
    GIN COTTON (CUSTOM)                                         $164.20                                      $164.20
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                1.62  HR       $164.20   $12.15   $15.20    $4.96   $14.25  $210.76
 
POST HARVEST OPERATIONS
----------- ----------
    SHREDDER               93 HP                 0.29  HR                  $2.18    $2.72    $0.59    $2.20    $7.68
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.91  HR                  $6.79                               $6.79
    EMPLOYEE BENEFITS                                                      $8.57                               $8.57
    INSURANCE                                                     $0.95                                        $0.95
    LAND TAXES                                                                                        $2.97    $2.97
    SUPERVISION AND MANAGEMENT                                            $63.77                              $63.77
    OTHER EXPENSES                                               $54.45                                       $54.45
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.91  HR        $55.40   $79.13                      $2.97  $137.50
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         7.85  HR       $398.21  $128.93  $100.46   $17.57   $73.23  $718.39
 
NET OPERATING PROFIT                                                                                         $105.61
 
    INTEREST ON OPERATING CAPITAL           ( $102.12     @        9.00%)                                      $9.19
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $34.93
 
RETURN TO LAND AND RISK                                                                                       $61.49
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $824.00
  VARIABLE OPERATING EXPENSES        $516.24
RETURN OVER VARIABLE EXPENSES                 $307.76     (GROSS MARGIN)
  FIXED EXPENSES                      $73.23
NET FARM INCOME                               $234.54     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST          $128.93
NET OPERATING PROFIT                          $105.61     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $44.12
RETURN TO LAND AND RISK                        $61.49
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