TABLE 4. Wheat, dryland, budgeted per acre costs and returns for a 1,280 acre farm with above average
         management, Rogers-Dora area, Roosevelt County, 2001.
              Planting dates: August 15 - September 15
              Harvesting dates:  June 1 - June 25
---------------------------------------------------------------------------------------------------------------------
         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             $0.09                               $0.09                                        $0.09
                                                                  $3.39                                        $3.39
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR     &OIL  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----    -----
    STUBBLE MULCH          165 HP                0.10  HR                  $0.76    $1.37    $0.84    $2.87    $5.84
    DISC                   165 HP                0.11  HR                  $0.83    $1.51    $0.99    $3.21    $6.54
    RODWEED                165 HP                0.05  HR                  $0.38    $0.69    $0.27    $1.14    $2.48
    DRILL                  93 HP                 0.05  HR                  $0.38    $0.47    $0.59    $2.86    $4.30
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                0.31  HR                  $2.34    $4.04    $2.69   $10.09   $19.16
 
HARVEST OPERATIONS
------- ----------
    COMBINE                                      0.14  HR                  $1.06    $1.64    $4.51    $8.48   $15.68
    HAUL          2 TON                          0.14  HR                  $1.06    $1.25    $1.63    $2.38    $6.31
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                0.28  HR                  $2.11    $2.88    $6.13   $10.86   $21.99
 
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                                               $21.41                                       $21.41
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.10  HR        $21.50    $6.77                      $0.12   $28.39
                                                ---------       -------  -------  -------  -------  -------  -------
TOTAL OPERATING EXPENSES                         0.69  HR        $24.80   $11.23    $6.92    $8.83   $21.07   $72.85
 
NET OPERATING PROFIT                                                                                          ($0.57)
 
    INTEREST ON OPERATING CAPITAL           (   $4.09     @        9.00%)                                      $0.37
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $12.63
 
RETURN TO LAND AND RISK                                                                                      ($13.56)
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                   $72.28
  VARIABLE OPERATING EXPENSES         $40.55
RETURN OVER VARIABLE EXPENSES                  $31.73     (GROSS MARGIN)
  FIXED EXPENSES                      $21.07
NET FARM INCOME                                $10.66     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $11.23
NET OPERATING PROFIT                           ($0.57)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $13.00
RETURN TO LAND AND RISK                       ($13.56)
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