TABLE 4. Upland cotton (stripper), dryland, budgeted per acre costs and returns for a 1,280 acre farm with above
         average management, Causey-Lingo area, Roosevelt County, 2001.
              Planting Dates: May 1 - June 10
              Harvest Dates: October 15 - November 15
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    LINT                     $0.650               250  LBS                                                   $162.50
    SEED                      $0.05               400  LBS                                                    $19.50
    ASCS DEFICIENCY         $0.0560               250  LBS                                                    $14.00
    FARM LOAN DEFICIENCY      $0.04               250  LBS                                                    $10.00
         TOTAL                                                                                               $206.00
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------             ------             -----------      ------                                       ------
    SEED                      $0.56                15  LBS        $8.40                                        $8.40
    INSECTICIDE (CUSTOM)     $19.07                 1  X/ACRE    $19.07                                       $19.07
   CROP INSURANCE             $0.09                               $0.09                                        $0.09
         SUBTOTAL                                                $27.56                                       $27.56
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    CHISEL                 165 HP                0.15  HR                  $1.13    $1.73    $1.33    $2.07    $6.27
    DISC                   165 HP                0.11  HR                  $0.83    $1.27    $1.35    $2.09    $5.54
    LISTER                 165 HP                0.09  HR                  $0.68    $1.04    $0.90    $1.53    $4.15
    ROD WEED               165 HP                0.05  HR                  $0.38    $0.58    $0.44    $0.70    $2.10
    PLANTER                165 HP                0.12  HR                  $0.91    $1.39    $2.60    $2.63    $7.52
    CULTIVATOR (2X)        93 HP                 0.20  HR                  $1.51    $1.88    $0.73    $0.82    $4.94
    HAND HOE (CUSTOM)                                             $6.00                                        $6.00
                                                _________        ______   ______   ______   ______   ______  _______
         SUBTOTAL                                0.72  HR         $6.00    $5.44    $7.88    $7.35    $9.85   $36.52
 
HARVEST OPERATIONS
------- ----------
    COTTON STRIPPER        93 HP                 0.58  HR                  $4.38    $5.44    $0.80    $1.63   $12.26
    HAUL                   2 TON                 0.50  HR                  $3.78    $4.45    $0.00    $3.15   $11.38
    GIN COTTON (CUSTOM)                                          $33.53                                       $33.53
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                1.08  HR        $33.53    $8.15    $9.89    $0.80    $4.79   $57.16
 
POST HARVEST OPERATIONS
---- ------- ----------
     SHREDDER              93 HP                 0.25  HR                  $1.89    $2.35    $0.98    $0.71    $5.92
 
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.47  HR                  $3.57                               $3.57
    EMPLOYEE BENEFITS                                                      $2.79                               $2.79
    INSURANCE                                                     $0.31                                        $0.31
    LAND TAXES                                                                                        $0.12    $0.12
    SUPERVISION AND MANAGEMENT                                            $15.37                              $15.37
    OTHER EXPENSES                                               $16.61                                       $16.61
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.47  HR        $16.92   $21.72                      $0.12   $38.76
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         2.52  HR        $84.01   $37.20   $20.12    $9.13   $15.47  $165.92
 
NET OPERATING PROFIT                                                                                          $40.08
 
    INTEREST ON OPERATING CAPITAL           (  $19.31     @        9.00%)                                      $1.74
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $8.87
 
RETURN TO LAND AND RISK                                                                                       $29.47
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                                         BUDGET SUMMARY
 
GROSS RETURN                                  $206.00
  VARIABLE OPERATING EXPENSES        $113.26
RETURN OVER VARIABLE EXPENSES                  $92.74     (GROSS MARGIN)
  FIXED EXPENSES                      $15.47
NET FARM INCOME                                $77.28     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $37.20
NET OPERATING PROFIT                           $40.08     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $10.61
RETURN TO LAND AND RISK                        $29.47
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