TABLE 6. Wheat, sprinkler-irrigated, budgeted per acre costs and returns for a 960 acre farm with above average
         management, Blackwater Draw area, Roosevelt County, 2001.
              Planting Dates: August 20 - September 15
              Harvest Dates: June 1 - June 25
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             60.00  BUSHELS                                               $180.00
    ASCS DEFICIENCY           $0.46             60.00  BUSHELS                                                $27.60
    ASCS DIVERSION            $0.00                                                                            $0.00
    GRAZING                   $0.00              1.00  ACRE                                                    $0.00
                                                                                                             _______
         TOTAL                                                                                               $207.60
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    SEED                      $0.11               120  LBS       $13.20                                       $13.20
    NITROGEN (N)              $0.42               120  LBS       $50.40                                       $50.40
    PHOSPHATE (P2O5)          $0.39                40  LBS       $15.60                                       $15.60
    INSECTICIDE (CUSTOM)     $19.07                 1  X/ACRE    $19.07                                       $19.07
    PUMP WATER*                                    18  AC. IN.
   CROP INSURANCE             $0.24                               $0.24                                        $0.24
         SUBTOTAL                                                $98.50                                       $98.50
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    BROADCAST (CUSTOM)                                            $4.00                                        $4.00
    IRRIGATE (17X)                               0.85  HR                  $5.74   $63.34    $9.54   $24.63  $103.24
                                                _________        ______   ______   ______   ______   ______  _______
         SUBTOTAL                                0.85  HR         $4.00    $5.74   $63.34    $9.54   $24.63  $107.24
 
HARVEST OPERATIONS
------- ----------
    COMBINE (CUSTOM)                                              $5.97                                        $5.97
    HAUL (CUSTOM)                                                 $9.60                                        $9.60
                                                                 ______                                       ______
         SUBTOTAL                                                $15.57                                       $15.57
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.00  HR                  $0.00                               $0.00
    EMPLOYEE BENEFITS                                                      $1.03                               $1.03
    INSURANCE                                                     $0.11                                        $0.11
    LAND TAXES                                                                                        $0.63    $0.63
    SUPERVISION AND MANAGEMENT                                            $15.38                              $15.38
    OTHER EXPENSES                                               $34.51                                       $34.51
                                                _________        ______   ______                     _______  _______
         SUBTOTAL                                0.00  HR        $34.63   $16.41                      $0.63   $51.68
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         0.85  HR       $152.70   $22.15   $63.34    $9.54   $25.26  $272.99
 
NET OPERATING PROFIT                                                                                         ($65.39)
 
    INTEREST ON OPERATING CAPITAL           (  $68.77     @        9.00%)                                      $6.19
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $4.93
 
RETURN TO LAND AND RISK                                                                                      ($76.51)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $207.60
  VARIABLE OPERATING EXPENSES        $225.58
RETURN OVER VARIABLE EXPENSES                 ($17.98)    (GROSS MARGIN)
  FIXED EXPENSES                      $25.26
NET FARM INCOME                               ($43.24)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $22.15
NET OPERATING PROFIT                          ($65.39)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $11.12
RETURN TO LAND AND RISK                       ($76.51)
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