TABLE 4. Wheat, sprinkler-irrigated, budgeted per acre costs and returns for a 320 acre farm with above average
         management, Portales Valley, Roosevelt County, 2001.
              Planting Dates: August 20 - September 15
              Harvest Dates: June 1 - June 25
---------------------------------------------------------------------------------------------------------------------
         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                  $40.00              1.00  ACRE                                                   $40.00
                                                                                                             _______
         TOTAL                                                                                               $247.60
---------------------------------------------------------------------------------------------------------------------
                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    SEED                      $0.11                60  LBS        $6.60                                        $6.60
    NITROGEN (N)              $0.42               120  LBS       $50.40                                       $50.40
    PHOSPHATE (P205)          $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             $0.61                               $0.61                                        $0.61
         SUBTOTAL                                                $92.28                                       $92.28
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    DISC (2X)              185 HP                0.28  HR                  $2.11    $4.07    $1.54    $7.23   $14.95
    FERT SPREADER          126 HP                0.05  HR                  $0.38    $0.45    $0.09    $0.33    $1.25
    DRILL                  126 HP                0.18  HR                  $1.36    $1.62    $0.73    $6.63   $10.34
    IRRIGATE (6X)                                0.60  HR                  $4.05   $54.43   $22.50   $37.63  $118.62
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                1.11  HR                  $7.90   $60.57   $24.86   $51.83  $145.15
 
HARVEST OPERATIONS
------- ----------
    COMBINE (CUSTOM)                                             $22.30                                       $22.30
    HAUL  (CUSTOM)                                                $9.60                                        $9.60
                                                                 ______                                       ______
         SUBTOTAL                                                $31.90                                       $31.90
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.13  HR                  $0.96                               $0.96
    EMPLOYEE BENEFITS                                                      $1.42                               $1.42
    INSURANCE                                                     $0.16                                        $0.16
    LAND TAXES                                                                                        $0.63    $0.63
    SUPERVISION AND MANAGEMENT                                            $17.89                              $17.89
    OTHER EXPENSES                                               $79.30                                       $79.30
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.13  HR        $79.46   $20.27                      $0.63  $100.37
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         1.24  HR       $203.64   $28.17   $60.57   $24.86   $52.46  $369.70
 
NET OPERATING PROFIT                                                                                        ($122.10)
 
    INTEREST ON OPERATING CAPITAL           (  $70.16     @        9.00%)                                      $6.31
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $15.46
 
RETURN TO LAND AND RISK                                                                                     ($143.88)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $247.60
  VARIABLE OPERATING EXPENSES        $289.07
RETURN OVER VARIABLE EXPENSES                 ($41.47)    (GROSS MARGIN)
  FIXED EXPENSES                      $52.46
NET FARM INCOME                               ($93.93)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $28.17
NET OPERATING PROFIT                         ($122.10)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $21.78
RETURN TO LAND AND RISK                      ($143.88)
===================================================================================================