TABLE 7. Upland cotton (stripper), flood-irrigated, budgeted per acre costs and returns for a 320 acre farm
         with above average management, Portales Valley, Roosevelt County, 2001.
              Planting Dates: May 1 - May 15
              Harvest Dates: November 15 - December 30
-----------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE              YIELD                                                           TOTAL
-----------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    LINT                     $0.650                500  LBS                                                    $325.00
    SEED                      $0.05                800  LBS                                                     $39.00
    ASCS DEFICIENCY         $0.0560                500  LBS                                                     $28.00
    FARM LOAN DEFICIENCY      $0.04                500  LBS                                                     $20.00
         TOTAL                                                                                                 $412.00
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                                                                PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY         INPUTS                                          TOTAL
--------- ------             ------             ------------      ------                                        ------
    SEED                      $0.56                 25  LB         $14.00                                       $14.00
    NITROGEN (N)              $0.42                 80  LB         $33.60                                       $33.60
    PHOSPHATE (P205)          $0.39                 60  LB         $23.40                                       $23.40
    HERBICIDE                $15.14                  1  X/ACRE     $15.14                                       $15.14
    INSECTICIDE               $9.80                  1  X/ACRE      $9.80                                        $9.80
    INSECTICIDE (CUSTOM)     $19.07                  1  X/ACRE     $19.07                                       $19.07
    PUMP WATER*                                     15  AC. IN.
   CROP INSURANCE             $0.71                                 $0.71                                        $0.71
         SUBTOTAL                                                 $115.72                                      $115.72
 
                               POWER         ACCOMPLISHMENT     PURCHASED              FUEL,             FIXED
PREHARVEST OPERATIONS           UNIT               RATE             INPUTS    LABOR     LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      ------------     ----------   -----    -----   -------   -----   ------
    DISC                   185 HP                 0.14  HR                   $1.06    $2.03    $2.13    $2.69    $7.91
    PLOW                   185 HP                 0.48  HR                   $3.62    $6.97    $7.55    $9.31   $27.46
    DISC                   185 HP                 0.14  HR                   $1.06    $2.03    $2.13    $2.69    $7.91
    FERT SPREADER          126 HP                 0.05  HR                   $0.38    $0.45    $0.23    $0.14    $1.20
    DISC & SPRAY           185 HP                 0.17  HR                   $1.28    $2.47    $2.99    $4.11   $10.86
    LISTER                 126 HP                 0.12  HR                   $0.91    $1.08    $0.74    $1.37    $4.09
    TRACK                  126 HP                 0.40  HR                   $3.02    $3.59    $1.84    $1.13    $9.58
    PRE-IRRIGATE                                  0.75  HR                   $5.06    $7.83    $1.13    $4.81   $18.83
    ROD WEED               126 HP                 0.08  HR                   $0.60    $0.72    $0.40    $0.52    $2.25
    PLANTER                185 HP                 0.17  HR                   $1.28    $2.47    $3.45    $6.43   $13.63
    CULTIVATOR (2X)        126 HP                 0.26  HR                   $1.96    $2.34    $1.60    $2.25    $8.15
    HAND HOE (CUSTOM)                                              $10.00                                       $10.00
    IRRIGATE (2X)                                 1.00  HR                   $6.75   $15.66    $2.26    $9.62   $34.29
                                                __________        ______    ______   ______   ______   ______  _______
         SUBTOTAL                                 3.76  HR         $10.00   $26.99   $47.64   $26.44   $45.09  $156.16
 
HARVEST OPERATIONS
------- ----------
    COTTON STRIPPER MTD    126 HP                 0.62  HR                   $4.68    $9.01   $10.57   $21.15   $45.41
    HAUL                   126 HP                 0.75  HR                   $5.66    $6.74    $3.62    $6.94   $22.96
    GIN COTTON (CUSTOM)                                            $82.70                                       $82.70
                                                __________        ______    ______   ______   ______   ______   ______
         SUBTOTAL                                 1.37  HR         $82.70   $10.34   $15.75   $14.20   $28.09  $151.08
 
POSTHARVEST OPERATIONS
----------- ----------
    SHREDDER               126 HP                 0.14  HR                   $1.06    $1.26    $0.74    $5.41    $8.47
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                      0.92  HR                   $6.93                               $6.93
    EMPLOYEE BENEFITS                                                        $6.91                               $6.91
    INSURANCE                                                       $0.77                                        $0.77
    LAND TAXES                                                                                          $0.63    $0.63
    SUPERVISION AND MANAGEMENT                                              $31.74                              $31.74
    OTHER EXPENSES                                                 $64.84                                       $64.84
                                                __________        ______    ______                     ______   ______
         SUBTOTAL                                 0.92  HR         $65.61   $45.57                      $0.63  $111.82
                                                ----------       -------    ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                          6.19  HR        $274.03   $83.96   $64.65   $41.38   $79.22  $543.24
 
NET OPERATING PROFIT                                                                                          ($131.24)
 
    INTEREST ON OPERATING CAPITAL           (   $86.27     @         9.00%)                                      $7.76
    INTEREST ON EQUIPMENT INVESTMENT                                                                            $42.38
 
RETURN TO LAND AND RISK                                                                                       ($181.38)
=======================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                   $412.00
  VARIABLE OPERATING EXPENSES        $380.06
RETURN OVER VARIABLE EXPENSES                   $31.94     (GROSS MARGIN)
  FIXED EXPENSES                      $79.22
NET FARM INCOME                                ($47.28)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $83.96
NET OPERATING PROFIT                          ($131.24)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $50.14
RETURN TO LAND AND RISK                       ($181.38)
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