TABLE 5. Corn for grain, sprinkler-irrigated, budgeted per acre costs and returns for a 320 acre farm with above
         average management, Portales Valley, Roosevelt County, 2001.
              Planting Dates: April 25 - May 30
              Harvest Dates: November 1 - November 30
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    CORN FOR GRAIN            $3.57             70.00  CWT                                                   $249.90
    ASCS DEFICIENCY           $0.46             70.00  CWT                                                    $32.20
    ASCS DIVERSION            $0.00              0.00  CWT                                                     $0.00
    GRAZING                  $15.00              1.00  ACRE                                                   $15.00
                                                                                                             _______
         TOTAL                                                                                               $297.10
---------------------------------------------------------------------------------------------------------------------
                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    SEED                      $0.98                28  000       $27.48                                       $27.48
    NITROGEN (N)              $0.42               150  LBS       $63.00                                       $63.00
    PHOSPHATE (P205)          $0.39                60  LBS       $23.40                                       $23.40
    HERBICIDE                $16.17                 1  X/ACRE    $16.17                                       $16.17
    INSECTICIDE (CUSTOM)     $19.07                 2  X/ACRE    $38.14                                       $38.14
    PUMP WATER*                                    30  AC. IN.
   CROP INSURANCE             $0.95                               $0.95                                        $0.95
         SUBTOTAL                                               $169.13                                      $169.13
 
                               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    $0.77    $3.62    $7.48
    PLOW                   185 HP                0.48  HR                  $3.62    $6.97    $2.99   $13.68   $27.27
    DISC                   185 HP                0.14  HR                  $1.06    $2.03    $0.77    $3.62    $7.48
    FERT SPREADER          126 HP                0.05  HR                  $0.38    $0.45    $0.09    $0.33    $1.25
    SPRAY & DISC           185 HP                0.17  HR                  $1.28    $2.47    $1.27    $5.56   $10.58
    PRE-IRRIGATE                                 0.10  HR                  $0.68    $6.98    $2.89    $4.82   $15.36
    LISTER                 126 HP                0.12  HR                  $0.91    $1.08    $0.42    $2.58    $4.98
    ROD WEED               126 HP                0.08  HR                  $0.60    $0.72    $0.20    $1.36    $2.88
    PLANTER                185 HP                0.17  HR                  $1.28    $2.47    $1.67    $8.89   $14.31
    CULTIVATOR (2X)        126 HP                0.26  HR                  $1.96    $2.34    $0.92    $3.78    $9.00
    IRRIGATE (12X)                               1.20  HR                  $8.10   $83.74   $34.62   $57.90  $184.36
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                2.91  HR                 $20.93  $111.29   $46.60  $106.13  $284.95
 
HARVEST OPERATIONS
------- ----------
    COMBINE (CUSTOM)                                             $24.50                                       $24.50
    HAUL (CUSTOM)                                                $12.60                                       $12.60
                                                                 ______                                       ______
         SUBTOTAL                                                $37.10                                       $37.10
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.20  HR                  $1.47                               $1.47
    EMPLOYEE BENEFITS                                                      $3.77                               $3.77
    INSURANCE                                                     $0.42                                        $0.42
    LAND TAXES                                                                                        $0.63    $0.63
    SUPERVISION AND MANAGEMENT                                            $21.92                              $21.92
    OTHER EXPENSES                                               $79.30                                       $79.30
                                                _________        ______   ______                     _______  _______
         SUBTOTAL                                0.20  HR        $79.72   $27.16                      $0.63  $107.51
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         3.11  HR       $285.95   $48.09  $111.29   $46.60  $106.76  $598.69
 
NET OPERATING PROFIT                                                                                        ($301.59)
 
    INTEREST ON OPERATING CAPITAL           ( $127.13     @        9.00%)                                     $11.44
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $39.56
 
RETURN TO LAND AND RISK                                                                                     ($352.59)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $297.10
  VARIABLE OPERATING EXPENSES        $443.84
RETURN OVER VARIABLE EXPENSES                ($146.74)    (GROSS MARGIN)
  FIXED EXPENSES                     $106.76
NET FARM INCOME                              ($253.50)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $48.09
NET OPERATING PROFIT                         ($301.59)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $51.00
RETURN TO LAND AND RISK                      ($352.59)
===================================================================================================