TABLE 6. Wheat, 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: August 15 - September 15
              Harvesting dates: July 15 - July 15
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             35.00  CWT                                                   $105.00
    ASCS DEFICIENCY           $0.77             35.00  CWT                                                    $26.95
    ASCS DIVERSION            $0.00                                                                            $0.00
    GRAZING                  $25.00              1.00  ACRE                                                   $25.00
                                                                                                             _______
         TOTAL                                                                                               $156.95
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                                                               PURCHASED                               FIXED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                 COST    TOTAL
--------- ------              -----             -----------      ------                               -----   ------
    SEED                      $0.11               150  LBS       $16.50                                       $16.50
    ANHYDROUS (NH3)         $0.2000               125  LBS       $25.00                                       $25.00
    LIVESTOCK FAC & EQUIP                                                                             $5.00    $5.00
    PUMP WATER*                                    25  AC. IN.                                                 $0.00
    CROP INSURANCE            $0.29                                                                  ______    $0.29
         SUBTOTAL                                                $41.50                               $5.00   $46.79
 
                               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
    ANHYDROUS APPL         155 HP                0.20  HR         $7.00    $1.50    $2.65    $0.94    $3.66   $15.75
    DISC                   155 HP                0.14  HR                  $1.05    $1.86    $0.89    $3.02    $6.82
    DRILL                  93 HP                 0.12  HR                  $0.90    $1.13    $0.78    $3.38    $6.18
    IRRIGATE (5X)                                2.50  HR                 $16.88   $49.07    $1.00   $12.97   $79.92
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                3.10  HR         $7.00   $21.38   $56.56    $4.51   $26.04  $115.48
 
HARVEST OPERATIONS
------- ----------
    COMBINE (CUSTOM)                                             $26.00                                       $26.00
                                                                 ______   ______   ______   ______   ______   ______
         SUBTOTAL                                                $26.00    $0.00    $0.00    $0.00    $0.00   $26.00
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.15  HR                  $1.13                               $1.13
    EMPLOYEE BENEFITS                                                      $3.85                               $3.85
    INSURANCE                                                     $0.43                                        $0.43
    LAND TAXES                                                                                        $2.97    $2.97
    SUPERVISION AND MANAGEMENT                                            $13.79                              $13.79
    OTHER EXPENSES                                               $54.45                                       $54.45
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.15  HR        $54.88   $18.76                      $2.97   $76.61
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         3.25  HR       $129.38   $40.13   $56.56    $4.51   $34.01  $264.88
 
NET OPERATING PROFIT                                                                                        ($107.93)
 
    INTEREST ON OPERATING CAPITAL           (  $36.16     @        9.00%)                                      $3.25
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $9.59
 
RETURN TO LAND AND RISK                                                                                     ($120.78)
=====================================================================================================================
     *Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $156.95
  VARIABLE OPERATING EXPENSES        $190.44
RETURN OVER VARIABLE EXPENSES                 ($33.49)    (GROSS MARGIN)
  FIXED EXPENSES                      $34.01
NET FARM INCOME                               ($67.50)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $40.13
NET OPERATING PROFIT                         ($107.64)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $12.85
RETURN TO LAND AND RISK                      ($120.48)
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