TABLE 8. Bermudagrass, flood irrigated, budgeted per acre costs and returns for a farm with above
         average management, Arch Hurley Conservancy District, Quay County, 2001.
              Harvesting dates: June 1 - October 1
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    BERMUDAGRASS             $14.00             10.00  AUM                                                   $140.00
                                                                                                             _______
         TOTAL                                                                                               $140.00
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------             ------             -----------      ------                                      -------
    FERTILIZER
      (16-4-12-12)            $0.12               235  LBS       $27.26                                       $27.26
    CANAL WATER: Assessment   $7.00                 1  ACRE       $7.00                                        $7.00
                 Water        $7.00                18  AC. IN.   $10.50                                       $10.50
    MANURE CREDIT             $1.00                10  AUM       $10.00                                       $10.00
                                                                _______                                      _______
         SUBTOTAL                                                $54.76                                       $54.76
 
                               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 (3X)                                1.50  HR                 $10.13                              $10.13
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                1.70  HR                 $11.64    $1.03    $0.45    $1.16   $14.28
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.05  HR                  $0.38                               $0.38
    EMPLOYEE BENEFITS                                                      $2.09                               $2.09
    INSURANCE                                                     $0.23                                        $0.23
    LAND TAXES                                                                                        $0.81    $0.81
    SUPERVISION AND MANAGEMENT                                            $11.38                              $11.38
    OTHER EXPENSES                                               $31.57                                       $31.57
                                                _________        ______   ______                     ______  _______
         SUBTOTAL                                0.05  HR        $31.80   $13.85                      $0.81   $46.46
                                                ---------       -------  -------  -------  -------  -------  -------
TOTAL OPERATING EXPENSES                         1.75  HR        $86.56   $25.48    $1.03    $0.45    $1.97  $115.49
 
NET OPERATING PROFIT                                                                                          $24.51
 
    INTEREST ON OPERATING CAPITAL           (  $27.75     @        9.00%)                                      $2.50
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $0.86
 
RETURN TO LAND AND RISK                                                                                       $21.15
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $140.00
  VARIABLE OPERATING EXPENSES         $88.04
RETURN OVER VARIABLE EXPENSES                  $51.96     (GROSS MARGIN)
  FIXED EXPENSES                       $1.97
NET FARM INCOME                                $49.99     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $25.48
NET OPERATING PROFIT                           $24.51     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                        $3.36
RETURN TO LAND AND RISK                        $21.15
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