TABLE 4. 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                  $37.50              1.00  ACRE                                                   $37.50
                                                                                                             _______
         TOTAL                                                                                               $314.30
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         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.
   CROP INSURANCE             $0.08                              ______                              ______    $0.08
         SUBTOTAL                                                $32.60                               $5.00   $37.68
 
                               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    $0.47    $1.82    $3.83
    CHISEL                 185 HP                0.09  HR                  $0.68    $1.31    $0.69    $1.79    $4.46
    DISC                   185 HP                0.07  HR                  $0.53    $1.02    $0.47    $1.82    $3.83
    DRILL                  126 HP                0.12  HR                  $0.91    $1.19    $1.76    $1.68    $5.53
    IRRIGATE (7X)                                0.70  HR                  $4.66   $32.21    $8.20   $13.04   $58.11
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                1.05  HR                  $7.30   $36.74   $11.59   $20.14   $75.77
 
HARVEST OPERATIONS
------- ----------
    COMBINE                GRAIN TABLE           0.14  HR                  $1.06    $1.74    $0.18    $7.82   $10.80
    GRAIN CART             93 HP                 0.14  HR                  $1.06    $1.31    $0.13    $0.59    $3.09
    HAUL                   SEMI                  0.14  HR                  $1.06    $2.34    $2.17    $3.90    $9.47
                                                _________        ______   ______   ______   ______   ______   ______
         SUBTOTAL                                0.42  HR         $0.00    $3.17    $5.39    $2.48   $12.31   $23.36
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.19  HR                  $1.45                               $1.45
    EMPLOYEE BENEFITS                                                      $1.88                               $1.88
    INSURANCE                                                     $0.21                                        $0.21
    LAND TAXES                                                                                        $0.25    $0.25
    SUPERVISION AND MANAGEMENT                                            $23.09                              $23.09
    OTHER EXPENSES                                               $25.83                                       $25.83
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.19  HR        $26.04   $26.42                      $0.25   $52.71
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         1.66  HR        $58.64   $36.89   $42.14   $14.07   $37.70  $189.52
 
NET OPERATING PROFIT                                                                                         $124.78
 
    INTEREST ON OPERATING CAPITAL           (  $29.08     @        9.00%)                                      $2.62
    INTEREST ON EQUIPMENT INVESTMENT                                                                          $13.95
 
RETURN TO LAND AND RISK                                                                                      $108.21
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    * Pump water costs are shown under irrigation in the preharvest operations sections.
                                         BUDGET SUMMARY
 
GROSS RETURN                                  $314.30
  VARIABLE OPERATING EXPENSES        $114.85
RETURN OVER VARIABLE EXPENSES                 $199.45     (GROSS MARGIN)
  FIXED EXPENSES                      $37.70
NET FARM INCOME                               $161.75     (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST           $36.89
NET OPERATING PROFIT                          $124.86     (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                       $16.57
RETURN TO LAND AND RISK                       $108.29
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