TABLE 11. ASCS diverted land, flood irrigated, budgeted per acre costs and returns for a farm with above
          average management, Arch Hurley Conservancy District, Quay County, 1998.
              Planting dates: August 15 - September 15
              Harvesting dates: (with ASCS) November 1 - April 15
              Harvesting dates: (without ASCS) November 1 - May 30
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                  ITEM                  PRICE             YIELD                                                 TOTAL
---------------------------------------------------------------------------------------------------------------------
 
 GROSS RETURNS
     ASCS DIVERTED (WHEAT)            $12.00              8.30 AUM                                            $99.62
                                                                                                             ________
         TOTAL                                                                                                $99.62
---------------------------------------------------------------------------------------------------------------------
                                                               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
    CANAL WATER: Assessment   $7.00                 1  ACRE       $7.00                                        $7.00
                 Water        $7.00                 8  AC. IN.    $4.67                                        $4.67
    MANURE                    $1.00              8.30  AUM        $8.30                                        $8.30
                                                                 ______                                       ______
         SUBTOTAL                                                $67.97                                       $67.97
 
 
 
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    CHISEL                 126 HP                0.15  HR                  $1.13    $1.90    $0.71    $1.79    $5.53
    DISC (2X)              126 HP                0.28  HR                  $2.11    $3.54    $1.59    $3.54   $10.78
    FLOAT                  126 HP                0.19  HR                  $1.43    $2.40    $0.76    $1.71    $6.31
    FERT SPREADER          70 HP                 0.05  HR                  $0.38    $0.26    $0.22    $0.57    $1.42
    PRE-IRRIGATE                                 0.75  HR                  $5.06                               $5.06
    LISTER                 126 HP                0.12  HR                  $0.91    $1.52    $0.64    $1.89    $4.96
    HARROW                 70 HP                 0.10  HR                  $0.76    $0.52    $0.15    $0.25    $1.67
    DRILL                  70 HP                 0.18  HR                  $1.36    $0.93    $0.80    $2.91    $6.00
    DITCHER                70 HP                 0.05  HR                  $0.38    $0.78    $0.25    $1.01    $2.41
    IRRIGATE (1X)                                0.50  HR                  $3.38                               $3.38
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                2.37  HR         $0.00   $16.89   $11.84    $5.12   $13.67   $47.53
 
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.27  HR                  $2.02                               $2.02
    EMPLOYEE BENEFITS                                                      $3.04                               $3.04
    INSURANCE                                                     $0.34                                        $0.34
    LAND TAXES                                                                                        $0.81    $0.81
    SUPERVISION AND MANAGEMENT                                             $9.12                               $9.12
    OTHER EXPENSES                                                                                             $0.00
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.27  HR         $0.34   $14.18                      $0.81   $15.33
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         2.64  HR        $68.31   $31.07   $11.84    $5.12   $14.48  $130.82
 
NET OPERATING PROFIT                                                                                         ($31.21)
 
    INTEREST ON OPERATING CAPITAL           (  $38.22     @        9.00%)                                      $3.44
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $6.68
 
RETURN TO LAND AND RISK                                                                                      ($41.33)
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                   $99.62
  VARIABLE OPERATING EXPENSES         $85.27
RETURN OVER VARIABLE EXPENSES                  $14.35     (GROSS MARGIN)
  FIXED EXPENSES                      $14.48
NET FARM INCOME                                ($0.13)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $31.07
NET OPERATING PROFIT                          ($31.21)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $10.12
RETURN TO LAND AND RISK                       ($41.33)
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