TABLE 5. Alfalfa hay, sprinkler-irrigated, budgeted per acre costs and returns for a 960 acre farm with above average
         management, Blackwater Draw area, Roosevelt County, 2001.
              Harvest Dates: May 20 - October 15
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    HAY                     $120.00              6.00  TONS (STACKED)                                        $720.00
    GRAZING                  $50.00              1.00  ACRE                                                   $50.00
                                                                                                             _______
         TOTAL                                                                                               $770.00
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    PHOSPHATE (P2O5)          $0.39               150  LBS       $58.50                                       $58.50
    PLASTIC TWINE            $19.15             1,020  FT         $4.88                                        $4.88
    INSECTICIDE (CUSTOM)     $19.07                 1  X/ACRE    $19.07                                       $19.07
    HERBICIDE (CUSTOM)       $16.17                 1  X/ACRE    $16.17                                       $16.17
    ESTABLISHMENT: Principal                        5  YEARS                                         $40.50   $40.50
                 : Interest                                                                           $9.98    $9.98
    PUMP WATER*                                    30  AC. IN.
                                                                 ______                              ______   ______
         SUBTOTAL                                                $98.62                              $50.48  $149.10
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    IRRIGATE                                     1.00  HR                  $6.75  $105.56   $15.90   $41.05  $169.26
    FERT SPREADER          140 HP                0.05  HR                  $0.38    $0.55    $0.46    $0.38    $1.77
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                1.05  HR                   7.13   106.11    16.36    41.43   171.02
 
HARVEST OPERATIONS
------- ----------
    SWATHER (5X)           S.P.                  0.80  HR                  $6.04    $4.19    $4.41   $12.42   $27.07
    RAKE (5X)              140 HP                0.40  HR                  $3.02    $4.40    $4.86    $5.94   $18.21
    BALER (5X)             185 HP                0.35  HR                  $2.64    $5.09    $6.14   $51.86   $65.73
    FRONT END LOADER (5X)  140 HP                1.25  HR                  $9.44   $13.74   $11.53   $11.64   $46.35
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                2.80  HR         $0.00   $21.14   $27.42   $26.94   $81.86  $157.36
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.70  HR                  $5.29                               $5.29
    EMPLOYEE BENEFITS                                                      $5.09                               $5.09
    INSURANCE                                                     $0.14                                        $0.14
    LAND TAXES                                                                                        $0.63    $0.63
    SUPERVISION AND MANAGEMENT                                            $56.33                              $56.33
    OTHER EXPENSES                                               $34.51                                       $34.51
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.70  HR        $34.66   $66.70                      $0.63  $101.99
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         4.55  HR       $133.27   $94.97  $133.53   $43.30  $174.39  $579.47
 
NET OPERATING PROFIT                                                                                         $190.53
 
    INTEREST ON OPERATING CAPITAL           (  $84.46     @        9.00%)                                      $7.60
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $60.76
 
RETURN TO LAND AND RISK                                                                                      $122.17
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    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $770.00
  VARIABLE OPERATING EXPENSES        $310.11
RETURN OVER VARIABLE EXPENSES                 $459.89     (GROSS MARGIN)
  FIXED EXPENSES                     $174.39
NET FARM INCOME                               $285.50     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $94.97
NET OPERATING PROFIT                          $190.53     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $68.36
RETURN TO LAND AND RISK                       $122.17
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