TABLE 5. Wheat, 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: August 15 - September 15
              Harvesting dates: June 1 - June 25
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             18.00  BUSHELS                                                $54.00
    ASCS DEFICIENCY           $0.46             18.00  BUSHELS                                                 $8.28
    ASCS DIVERSION            $0.00                                                                            $0.00
    GRAZING                  $10.00              1.00  ACRE                                                   $10.00
                                                                                                             _______
         TOTAL                                                                                                $72.28
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------             ------             -----------     -------                                       ------
    SEED                      $0.11                30  LB         $3.30                                        $3.30
    CROP INSURANCE            $0.14                               $0.14                                        $0.14
                                                                  $3.44                                        $3.44
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----    -----
    STUBBLE MULCH          165 HP                0.10  HR                  $0.76    $1.16    $1.20    $2.41    $5.52
    DISC                   165 HP                0.11  HR                  $0.83    $1.27    $1.35    $2.09    $5.54
    RODWEED                165 HP                0.05  HR                  $0.38    $0.58    $0.44    $0.70    $2.10
    DRILL                  93 HP                 0.05  HR                  $0.38    $0.47    $0.46    $4.46    $5.77
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                0.31  HR                  $2.34    $3.47    $3.46    $9.66   $18.93
 
HARVEST OPERATIONS
------- ----------
    COMBINE                                      0.14  HR                  $1.06    $1.52    $2.49   $11.74   $16.81
    HAUL                   2 TON                 0.14  HR                  $1.06    $1.25    $0.00    $0.88    $3.19
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                0.28  HR                  $2.11    $2.76    $2.49   $12.62   $19.99
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.10  HR                  $0.76                               $0.76
    EMPLOYEE BENEFITS                                                      $0.80                               $0.80
    INSURANCE                                                     $0.09                                        $0.09
    LAND TAXES                                                                                        $0.12    $0.12
    SUPERVISION AND MANAGEMENT                                             $5.21                               $5.21
    OTHER EXPENSES                                               $16.61                                       $16.61
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.10  HR        $16.70    $6.77                      $0.12   $23.59
                                                ---------       -------  -------  -------  -------  -------  -------
TOTAL OPERATING EXPENSES                         0.41  HR        $20.00   $11.23    $6.24    $5.95   $22.41   $65.82
 
NET OPERATING PROFIT                                                                                           $6.46
 
    INTEREST ON OPERATING CAPITAL           (   $3.82     @        9.00%)                                      $0.34
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $13.40
 
RETURN TO LAND AND RISK                                                                                       ($7.28)
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                   $72.28
  VARIABLE OPERATING EXPENSES         $32.19
RETURN OVER VARIABLE EXPENSES                  $40.09     (GROSS MARGIN)
  FIXED EXPENSES                      $22.41
NET FARM INCOME                                $17.69     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $11.23
NET OPERATING PROFIT                            $6.46     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $13.74
RETURN TO LAND AND RISK                        ($7.28)
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