TABLE 5. Alfalfa hay, flood irrigated, budgeted per acre costs and returns for a farm with above
         average management, Arch Hurley Conservancy District, Quay County, 2001.
           Harvesting dates: May 25 - October 15        Grazing dates: October 15 - December 15
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    ALFALFA HAY             $120.00              4.50  TONS (STACKED)                                        $540.00
    GRAZING                   $8.00                 4  AUM                                                    $32.00
         TOTAL                                                                                               $572.00
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                                                               PURCHASED                               FIXED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                 COST    TOTAL
--------- ------               -----            -----------      ------                              ------   ------
    PHOSPHATE (P205)          $0.39                60  LBS       $23.40                                       $23.40
    WIRE                      $0.36                39  LBS       $13.88                                       $13.88
    ESTABLISHMENT: Principal                        6  YEARS                                         $25.25   $25.25
                 : Interest                                                                           $7.90    $7.90
    CANAL WATER: Assessment   $7.00                 1  ACRE       $7.00                                        $7.00
                 Water        $7.00                24  AC. IN.   $14.00                                       $14.00
    MANURE CREDIT             $1.00                 4  AUM        $4.00                                        $4.00
                                                                 ______                              ______  _______
         SUBTOTAL                                                $62.28                              $33.15   $95.43
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------  ------   ------   -------  ------  -------
    HARROW                 70 HP                 0.10  HR                  $0.76    $0.52    $0.15    $0.25    $1.67
    FERT SPREADER          70 HP                 0.05  HR                  $0.38    $0.26    $0.22    $0.57    $1.42
    DITCHER                70 HP                 0.05  HR                  $0.38    $0.26    $0.08    $0.34    $1.06
    IRRIGATE (4X)                                2.00  HR                 $13.50                              $13.50
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                2.20  HR                 $15.01    $1.03    $0.45    $1.16   $17.65
 
HARVEST OPERATIONS
------- ----------
    SWATHER (4X)           14 FT SP              0.64  HR                  $4.83    $3.35    $2.41   $15.72   $26.32
    BALER (4X)             70 HP                 0.84  HR                  $6.34    $4.35    $2.41    $5.10   $18.20
    BALE WAGON, PTO (4X)   145 HP                0.80  HR                  $6.04   $10.11    $8.28   $15.15   $39.58
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                2.28  HR         $0.00   $17.21   $17.82   $13.11   $35.97   $84.11
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.41  HR                  $3.08                               $3.08
    EMPLOYEE BENEFITS                                                      $5.80                               $5.80
    INSURANCE                                                     $0.64                                        $0.64
    LAND TAXES                                                                                        $0.81    $0.81
    SUPERVISION AND MANAGEMENT                                            $42.86                              $42.86
    OTHER EXPENSES                                               $31.57                                       $31.57
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.41  HR        $32.21   $51.73                      $0.81   $84.75
                                                ---------        ------   ------   ------   ------  -------  -------
TOTAL OPERATING EXPENSES                         4.89  HR        $94.49   $83.96   $18.85   $13.56   $71.09  $281.95
 
NET OPERATING PROFIT                                                                                         $290.05
 
    INTEREST ON OPERATING CAPITAL           (  $34.09     @        9.00%)                                      $3.07
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $29.79
 
RETURN TO LAND AND RISK                                                                                      $257.20
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                                         BUDGET SUMMARY
 
GROSS RETURN                                  $572.00
  VARIABLE OPERATING EXPENSES        $126.90
RETURN OVER VARIABLE EXPENSES                 $445.10     (GROSS MARGIN)
  FIXED EXPENSES                      $71.09
NET FARM INCOME                               $374.01     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $83.96
NET OPERATING PROFIT                          $290.05     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $32.86
RETURN TO LAND AND RISK                       $257.20
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