TABLE 7. Grain sorghum, flood irrigated, budgeted per acre costs and returns for a farm with above
         average management, Arch Hurley Conservancy District, Quay County, 2001.
              Planting dates: May 15 - July 1
              Harvesting dates: October 15 - December 15       Grazing dates: November 1 - March 30
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    GRAIN SORGHUM             $3.00             45.00  CWT                                                   $135.00
    ASCS DEFICIENCY           $0.55             45.00  CWT                                                    $24.75
    ASCS DIVERSION            $0.00              0.00  CWT                                                     $0.00
    GRAZING                   $8.00              4.00  AUM                                                    $32.00
                                                                                                              _______
         TOTAL                                                                                               $191.75
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              ------            -----------      ------                                       -------
    SEED                      $1.04                 7  LBS        $7.28                                        $7.28
    NITROGEN (N)              $0.42                80  LBS       $33.60                                       $33.60
    PHOSPHATE (P205)          $0.39                20  LBS        $7.80                                        $7.80
    HERBICIDE                $15.23                 1 ACRE       $15.23                                       $15.23
    CANAL WATER: Assessment   $7.00                 1 ACRE        $7.00                                        $7.00
                 Water        $7.00                16 AC. IN.     $9.33                                        $9.33
    MANURE CREDIT             $1.00                 4 AUM         $4.00                                        $4.00
   CROP INSURANCE             $0.30                               $0.30                                        $0.30
         SUBTOTAL                                                $84.54                                       $84.54
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----    -----
    CHISEL                 145 HP                0.15  HR                  $1.13    $1.90    $0.71    $1.79    $5.53
    DISC                   145 HP                0.14  HR                  $1.06    $1.77    $0.79    $1.77    $5.39
    FLOAT                  145 HP                0.19  HR                  $1.43    $2.40    $0.76    $1.71    $6.31
    DISC & SPRAY           145 HP                0.17  HR                  $1.28    $2.15    $1.30    $3.35    $8.09
    FERT SPREADER          70 HP                 0.05  HR                  $0.38    $0.26    $0.22    $0.57    $1.42
    LISTER                 145 HP                0.12  HR                  $0.91    $1.52    $0.64    $1.89    $4.96
    PRE-IRRIGATE                                 0.75  HR                  $5.06                               $5.06
    ROD WEED               70 HP                 0.08  HR                  $0.60    $0.41    $0.16    $0.63    $1.80
    PLANTER                145 HP                0.17  HR                  $1.28    $2.15    $1.68    $6.74   $11.86
    ROLLING CULT           70 HP                 0.13  HR                  $0.98    $0.67    $0.49    $2.72    $4.86
    DITCHER                70 HP                 0.05  HR                  $0.38    $0.26    $0.08    $0.34    $1.06
    IRRIGATE (2X)                                1.00  HR                  $6.75                               $6.75
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                3.00  HR          0.00    21.25    13.49     6.84    21.52    63.09
 
HARVEST OPERATIONS
------- ----------
    COMBINE                18 FT                 0.19  HR                  $1.43    $1.53    $0.47    $2.96    $6.39
    HAUL                   2 TON                 0.19  HR                  $1.43    $1.77    $1.53    $8.18   $12.92
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                0.38  HR         $0.00    $2.87    $3.30    $2.00   $11.14   $19.31
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.40  HR                  $2.98                               $2.98
    EMPLOYEE BENEFITS                                                      $4.34                               $4.34
    INSURANCE                                                     $0.48                                        $0.48
    LAND TAXES                                                                                        $0.81    $0.81
    SUPERVISION AND MANAGEMENT                                            $15.96                              $15.96
    OTHER EXPENSES                                               $31.57                                       $31.57
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.40  HR        $32.05   $23.29                      $0.81   $56.14
                                                ---------        ------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         3.78  HR       $116.59   $47.41   $16.79    $8.84   $33.47  $223.09
 
NET OPERATING PROFIT                                                                                         ($31.34)
 
    INTEREST ON OPERATING CAPITAL           (  $47.79     @        9.00%)                                      $4.30
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $19.39
    ASCS ACR (SET-ASIDE)                    (   $0.10     @      $41.33 )                                      $4.13
 
RETURN TO LAND AND RISK                                                                                      ($59.16)
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $191.75
  VARIABLE OPERATING EXPENSES        $142.22
RETURN OVER VARIABLE EXPENSES                  $49.53     (GROSS MARGIN)
  FIXED EXPENSES                      $33.47
NET FARM INCOME                                $16.07     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $47.41
NET OPERATING PROFIT                          ($31.34)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $27.82
RETURN TO LAND AND RISK                       ($59.16)
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