TABLE 4. Wheat, dryland, budgeted per acre costs and returns for a 1,000 acre farm with above average
         management, Southern Quay County, 2001.
              Planting dates: August 20 - September 15
              Harvesting dates: June 15 - July 10
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             20.00  BUSHELS                                                $60.00
    ASCS DEFICIENCY           $0.46             20.00  BUSHELS                                                 $9.20
    ASCS DIVERSION            $0.00                                                                            $0.00
    GRAZING                   $5.00              1.00  ACRE                                                    $5.00
                                                                                                             _______
         TOTAL                                                                                                $74.20
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    SEED                      $0.11                25  LBS        $2.75                                        $2.75
    CROP INSURANCE            $0.08                               $0.08                                        $0.08
         SUBTOTAL                                                 $2.83                                        $2.83
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    SWEEP (2X)             185 HP                0.16  HR                  $1.21    $2.32    $1.40    $3.65    $8.58
    STUBBLE MULCHER        185 HP                0.08  HR                  $0.60    $1.16    $0.90    $3.23    $5.89
    RODWEED (2X)           126 HP                0.16  HR                  $1.21    $1.58    $0.63    $0.66    $4.08
    DRILL                  126 HP                0.12  HR                  $0.91    $1.19    $1.89    $2.32    $6.30
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                0.52  HR                  $3.93    $6.26    $4.81    $9.86   $24.85
 
HARVEST OPERATIONS
------- ----------
    COMBINE                22 FT                 0.14  HR                  $1.06    $1.64    $0.00    $8.55   $11.25
    HAUL                   2 TON                 0.14  HR                  $1.06    $1.25    $0.00    $2.37    $4.68
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                0.28  HR                  $2.11    $2.88    $0.00   $10.93   $15.92
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.20  HR                  $1.51                               $1.51
    EMPLOYEE BENEFITS                                                      $1.09                               $1.09
    INSURANCE                                                     $0.12                                        $0.12
    LAND TAXES                                                                                        $0.37    $0.37
    SUPERVISION AND MANAGEMENT                                             $6.19                               $6.19
    OTHER EXPENSES                                               $10.89                                       $10.89
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.20  HR        $11.01    $8.79                      $0.37   $20.18
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         1.00  HR        $13.85   $14.83    $9.14    $4.81   $21.15   $63.79
 
NET OPERATING PROFIT                                                                                          $10.41
 
    INTEREST ON OPERATING CAPITAL           (   $4.42     @        9.00%)                                      $0.40
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $12.59
 
RETURN TO LAND AND RISK                                                                                       ($2.58)
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                   $74.20
  VARIABLE OPERATING EXPENSES         $27.80
RETURN OVER VARIABLE EXPENSES                  $46.40     (GROSS MARGIN)
  FIXED EXPENSES                      $21.15
NET FARM INCOME                                $25.25     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $14.83
NET OPERATING PROFIT                           $10.41     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $12.99
RETURN TO LAND AND RISK                        ($2.58)
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