TABLE 6. Wheat, dryland, budgeted per acre costs and returns for an 800 acre farm with above
         average management, San Jon-Nara Visa area, Quay County, 2001.
              Planting dates: September 1 - September 15
              Harvesting dates: June 15 - July 15
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             15.00  BUSHELS                                                $45.00
    ASCS DEFICIENCY           $0.46             15.00  BUSHELS                                                 $6.90
    ASCS DIVERSION            $0.00                                                                            $0.00
    GRAZING                   $2.00              1.00  ACRE                                                    $2.00
                                                                                                              ______
         TOTAL                                                                                                $53.90
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------       -----                                        -----
    SEED                      $0.11                25  LBS        $2.75                                        $2.75
   CROP INSURANCE             $0.15                               $0.15                                        $0.15
         SUBTOTAL                                                 $2.90                                        $2.90
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----    -----
    SWEEP (2X)             145 HP                0.26  HR                  $1.96    $3.29    $1.52    $4.77   $11.54
    RODWEED                145 HP                0.16  HR                  $1.21    $2.02    $0.80    $2.66    $6.69
    DRILL                  96 HP                 0.09  HR                  $0.68    $0.68    $0.36    $1.42    $3.14
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                0.51  HR                  $3.85    $5.99    $2.68    $8.85   $21.37
 
HARVEST OPERATIONS
------- ----------
    COMBINE                22 FT                 0.14  HR                  $1.06    $1.64    $3.23   $11.65   $17.58
    HAUL                   2 TON                 0.14  HR                  $1.06    $1.25    $0.61    $3.24    $6.16
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                0.28  HR                  $2.11    $2.88    $3.84   $14.89   $23.73
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.20  HR                  $0.74                               $0.74
    EMPLOYEE BENEFITS                                                      $0.89                               $0.89
    INSURANCE                                                     $0.12                                        $0.12
    LAND TAXES                                                                                        $0.33    $0.33
    SUPERVISION AND MANAGEMENT                                             $2.70                               $2.70
    OTHER EXPENSES                                               $22.16                                       $22.16
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.20  HR        $22.28    $4.33                      $0.33   $26.94
                                                ---------        ------   ------   ------   ------   ------   ------
TOTAL OPERATING EXPENSES                         0.99  HR        $25.03   $10.29    $8.87    $6.52   $24.07   $74.79
 
NET OPERATING PROFIT                                                                                         ($20.89)
 
    INTEREST ON OPERATING CAPITAL           (   $4.18     @        9.00%)                                      $0.38
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $14.21
 
RETURN TO LAND AND RISK                                                                                      ($35.48)
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                   $53.90
  VARIABLE OPERATING EXPENSES         $40.43
RETURN OVER VARIABLE EXPENSES                  $13.47     (GROSS MARGIN)
  FIXED EXPENSES                      $24.07
NET FARM INCOME                               ($10.60)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $10.29
NET OPERATING PROFIT                          ($20.89)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $14.59
RETURN TO LAND AND RISK                       ($35.48)
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