TABLE 7. Wheat, sprinkler-irrigated, budgeted per acre costs and returns for a 600 acre farm with above
         average management, Arch Hurley Conservancy District, Quay County, 2001.
              Planting dates: August 15 - September 15
              Harvesting dates: June 15 - July 10
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             40.00  BUSHELS                                               $120.00
    ASCS DEFICIENCY           $0.46             40.00  BUSHELS                                                $18.40
    ASCS DIVERSION            $0.00                                                                            $0.00
    GRAZING                  $48.00              1.00  ACRE                                                   $48.00
                                                                                                              ______
         TOTAL                                                                                               $186.40
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------       -----                                        -----
    SEED                      $0.11                60  LBS        $6.60                                        $6.60
    NITROGEN (N)              $0.42                80  LBS       $33.60                                       $33.60
    PHOSPHATE (P205)          $0.39                20  LBS        $7.80                                        $7.80
    HERBICIDE                $14.36                 1  ACRE      $14.36                                       $14.36
    CANAL WATER: Assessment   $7.00                 1  ACRE       $7.00                                        $7.00
                 Water        $7.00                12  AC. IN.    $7.00                                        $7.00
    CROP INSURANCE            $0.29                               $0.29                                        $0.29
         SUBTOTAL                                                $76.65                                       $76.65
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----    -----
    CHISEL                 145 HP                0.08  HR                  $0.60    $1.01    $0.64    $1.99    $4.25
    DISC (2X)              145 HP                0.28  HR                  $2.11    $3.54    $1.85    $2.86   $10.36
    FLOAT                  145 HP                0.24  HR                  $1.81    $3.03    $1.23    $1.77    $7.84
    FERT SPREADER          70 HP                 0.05  HR                  $0.38    $0.26    $0.22    $0.57    $1.43
    DRILL                  70 HP                 0.18  HR                  $1.36    $0.93    $0.89    $2.47    $5.65
    IRRIGATE (8X)                                0.80  HR                  $5.40   $15.02    $2.69    $3.02   $26.14
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                1.63  HR                 $11.67   $23.80    $7.53   $12.67   $55.67
 
HARVEST OPERATIONS
------- ----------
    COMBINE                18 FT                 0.19  HR                  $1.43    $1.53   $26.02   $21.38   $50.37
    HAUL                   2T                    0.19  HR                  $1.43    $1.69    $4.68    $5.99   $13.79
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                0.38  HR                  $2.87    $3.22   $30.70   $27.38   $64.16
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.50  HR                  $1.88                               $1.88
    EMPLOYEE BENEFITS                                                      $2.18                               $2.18
    INSURANCE                                                     $0.05                                        $0.05
    LAND TAXES                                                                                        $0.81    $0.81
    SUPERVISION AND MANAGEMENT                                             $9.32                               $9.32
    OTHER EXPENSES                                               $32.45                                       $32.45
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.50  HR        $32.50   $13.38                      $0.81   $46.69
                                                ---------        ------   ------   ------   ------   ------   ------
TOTAL OPERATING EXPENSES                         2.51  HR       $109.15   $27.92   $27.02   $38.22   $40.86  $243.17
 
NET OPERATING PROFIT                                                                                         ($56.77)
 
    INTEREST ON OPERATING CAPITAL           (  $48.98     @        9.00%)                                      $4.41
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $23.86
 
RETURN TO LAND AND RISK                                                                                      ($85.04)
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $186.40
  VARIABLE OPERATING EXPENSES        $174.40
RETURN OVER VARIABLE EXPENSES                  $12.00     (GROSS MARGIN)
  FIXED EXPENSES                      $40.86
NET FARM INCOME                               ($28.86)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $27.92
NET OPERATING PROFIT                          ($56.77)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $28.27
RETURN TO LAND AND RISK                       ($85.04)
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