TABLE 6. Wheat, sprinkler-irrigated, budgeted per acre costs and returns for a 1,280 acre farm
         with above average management, Union County, 2001.
              Planting dates: August 15 - November 15
              Harvesting dates: July 1 - July 15
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         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    WHEAT                     $3.00             80.00  BUSHELS                                               $240.00
    ASCS DEFICIENCY           $0.46             80.00  BUSHELS                                                $36.80
    ASCS DIVERSION            $0.00                                                                            $0.00
    GRAZING                  $40.00              1.00  ACRE                                                   $40.00
                                                                                                             _______
         TOTAL                                                                                               $316.80
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                                                               PURCHASED                               FIXED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                 COST    TOTAL
--------- ------              -----             -----------      ------                               -----   ------
    SEED                      $0.11               100  LBS       $11.00                                       $11.00
    MANURE                    $2.70                 8  TON       $21.60                                       $21.60
    LIVESTOCK FAC & EQUIP                                                                             $5.00    $5.00
    PUMP WATER*                                    11  AC. IN.                                                 $0.00
   CROP INSURANCE             $0.12                              __________                          ______    $0.12
         SUBTOTAL                                                $32.60                               $5.00   $37.72
 
                               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                   185 HP                0.07  HR                  $0.53    $1.02    $0.68    $2.70    $4.92
    DRILL                  126 HP                0.12  HR                  $0.91    $1.12    $1.78    $1.70    $5.50
    IRRIGATE (7X)                                0.70  HR                  $4.73   $30.49    $8.20   $11.06   $54.47
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                1.05  HR                  $7.37   $34.95   $11.75   $20.83   $74.89
 
HARVEST OPERATIONS
------- ----------
    COMBINE                GRAIN TABLE           0.14  HR                  $1.06    $1.74    $3.19   $12.11   $18.09
    GRAIN CART             93 HP                 0.14  HR                  $1.06    $1.31    $0.40    $1.48    $4.24
    TRUCK                  SEMI                  0.14  HR                  $1.06    $2.34    $1.81    $5.56   $10.77
                                                _________        _______  ______   ______   ______   ______   ______
         SUBTOTAL                                0.42  HR         $0.00    $3.17    $5.39    $5.39   $19.14   $33.10
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.19  HR                  $1.45                               $1.45
    EMPLOYEE BENEFITS                                                      $1.90                               $1.90
    INSURANCE                                                     $0.21                                        $0.21
    LAND TAXES                                                                                        $0.25    $0.25
    SUPERVISION AND MANAGEMENT                                            $23.26                              $23.26
    OTHER EXPENSES                                               $29.89                                       $29.89
                                                _________        _______  ______                     ______   ______
         SUBTOTAL                                0.19  HR        $30.10   $26.61                      $0.25   $56.96
                                                ---------       --------  ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         1.66  HR        $62.70   $37.15   $40.34   $17.14   $45.22  $202.67
 
NET OPERATING PROFIT                                                                                         $114.13
 
    INTEREST ON OPERATING CAPITAL           (  $28.93     @        9.00%)                                      $2.60
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $18.41
 
RETURN TO LAND AND RISK                                                                                       $93.11
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    * Pump water costs are shown under irrigation in the preharvest operations section.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $316.80
  VARIABLE OPERATING EXPENSES        $120.19
RETURN OVER VARIABLE EXPENSES                 $196.61     (GROSS MARGIN)
  FIXED EXPENSES                      $45.22
NET FARM INCOME                               $151.40     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $37.15
NET OPERATING PROFIT                          $114.25     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $21.01
RETURN TO LAND AND RISK                        $93.23
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