TABLE 7. Corn for grain, sprinkler-irrigated, budgeted per acre costs and returns for a 1,280 acre farm
         with above average management, Union County, 2001.
              Planting dates: April 15 - May 15
              Harvesting dates: October 1 - November 15
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    CORN FOR GRAIN            $2.00            200.00  BUSHELS                                               $400.00
    ASCS DEFICIENCY           $0.26            200.00  BUSHELS                                                $52.00
    ASCS DIVERSION            $0.00              0.00  BUSHELS                                                 $0.00
    GRAZING                  $20.00              1.00  ACRE                                                   $20.00
                                                                                                             _______
         TOTAL                                                                                               $472.00
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    SEED                      $0.98                26  000       $25.51                                       $25.51
    NITROGEN (N)              $0.42               220  LBS       $92.40                                       $92.40
    PHOSPHATE (P2O5)          $0.39                70  LBS       $27.30                                       $27.30
    POTASSIUM (K-MAG)         $0.21               300  LBS       $63.00                                       $63.00
    INSECTICIDE              $13.77                 3  ACRE      $41.31                                       $41.31
    HERBICIDE                $20.66                 1  ACRE      $20.66                                       $20.66
    LIVESTOCK FAC & EQUIP                                                                             $5.00    $5.00
    PUMP WATER*                                    34  AC. IN.                                                 $0.00
   CROP INSURANCE             $0.39                             _______                             _______    $0.39
         SUBTOTAL                                               $270.19                               $5.00  $275.58
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    DISC                   185 HP                0.07  HR                  $0.53    $1.02    $0.68    $2.70    $4.92
    CHISEL                 185 HP                0.09  HR                  $0.68    $1.31    $0.43    $2.67    $5.08
    DISC & SPRAY           185 HP                0.10  HR                  $0.76    $1.45    $1.18    $4.70    $8.08
    PLANTER                126 HP                0.12  HR                  $0.91    $1.12    $1.49    $4.79    $8.30
    ROLLING CULT (2X)      126 HP                0.20  HR                  $1.51    $1.86    $1.46    $3.45    $8.28
    SIDEDRESS              185 HP                0.17  HR                  $1.28    $2.47    $0.69    $4.53    $8.97
    IRRIGATE (16X)                               1.60  HR                 $10.80   $94.24   $25.33   $34.19  $164.57
                                                _________                 ______   ______   ______   ______  _______
         SUBTOTAL                                2.35  HR                 $16.46  $103.47   $31.25   $57.02  $208.21
 
HARVEST OPERATIONS
------- ----------
    COMBINE                CORN HEAD             0.20  HR                  $1.51    $2.48    $5.48   $29.87   $39.34
    GRAIN CART             93 HP                 0.20  HR                  $1.51    $1.88    $0.56    $2.11    $6.06
    TRUCK                  SEMI                  0.20  HR                  $1.51    $3.34    $2.59    $7.94   $15.38
                                                _________        _______  ______   ______   ______   ______   _______
         SUBTOTAL                                0.60  HR         $0.00    $4.53    $7.70    $8.64   $39.92   $60.79
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.30  HR                  $2.23                               $2.23
    EMPLOYEE BENEFITS                                                      $3.78                               $3.78
    INSURANCE                                                     $0.42                                        $0.42
    LAND TAXES                                                                                        $0.25    $0.25
    SUPERVISION AND MANAGEMENT                                            $36.28                              $36.28
    OTHER EXPENSES                                               $29.89                                       $29.89
                                                _________        _______  ______                     _______  _______
         SUBTOTAL                                0.30  HR        $30.31   $42.29                      $0.25   $72.84
                                                ---------       --------  ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         3.25  HR       $300.50   $63.28  $111.18   $39.89  $102.19  $617.42
 
NET OPERATING PROFIT                                                                                        ($145.42)
 
    INTEREST ON OPERATING CAPITAL           ( $170.33     @        9.00%)                                     $15.33
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $42.20
 
RETURN TO LAND AND RISK                                                                                     ($202.94)
=====================================================================================================================
    * Pump water costs are shown under irrigation in the preharvest operations section
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $472.00
  VARIABLE OPERATING EXPENSES        $451.56
RETURN OVER VARIABLE EXPENSES                  $20.44     (GROSS MARGIN)
  FIXED EXPENSES                     $102.19
NET FARM INCOME                               ($81.75)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $63.28
NET OPERATING PROFIT                         ($145.02)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $57.53
RETURN TO LAND AND RISK                      ($202.55)
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