TABLE 4. Grain sorghum, dryland, budgeted per acre costs and returns for a 640 acre farm with above
         average management, Union County, 2001.
              Planting dates: May 15 - June 15
              Harvesting dates: October 15 - November 15
---------------------------------------------------------------------------------------------------------------------
         ITEM                  PRICE             YIELD                                                          TOTAL
---------------------------------------------------------------------------------------------------------------------
GROSS RETURNS
    GRAIN SORGHUM             $3.00             15.00  CWT                                                    $45.00
    ASCS DIVERSION            $0.00              0.00  CWT                                                     $0.00
    ASCS DEFICIENCY           $0.55             15.00  CWT                                                     $8.25
                                                                                                             _______
         TOTAL                                                                                                $53.25
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                                                               PURCHASED
PURCHASED INPUTS               PRICE             QUANTITY        INPUTS                                         TOTAL
--------- ------              -----             -----------      ------                                       ------
    SEED                      $1.04                 3  LBS        $3.12                                        $3.12
    MANURE                    $2.75                 5  TON       $13.75                                       $13.75
    HERBICIDE                $15.25                 1  X/ACRE    $15.25                                       $15.25
                                                                 ______                                       ______
         SUBTOTAL                                                $32.12                                       $32.12
 
                               POWER         ACCOMPLISHMENT    PURCHASED              FUEL             FIXED
PREHARVEST OPERATIONS           UNIT              RATE            INPUTS    LABOR   & LUBE  REPAIRS     COST    TOTAL
---------- ----------      --------------      -----------     ---------   -----    -----   -------   -----   ------
    SWEEPS                 145 HP                0.10  HR                  $0.76    $1.26    $0.58    $1.46    $4.06
    PLANTER                145 HP                0.17  HR                  $1.28    $2.15    $2.11    $3.77    $9.31
    CULTIVATOR (2X)        145 HP                0.26  HR                  $1.96    $3.29    $1.23    $3.22    $9.70
                                                _________                 ______   ______   ______   ______   ______
         SUBTOTAL                                0.53  HR                  $4.00    $6.70    $3.92    $8.44   $23.06
 
HARVEST OPERATIONS
------- ----------
    COMBINE (CUSTOM)                                             $20.50                                       $20.50
    HAUL (CUSTOM)                                                 $2.85                                        $2.85
                                                _________        ______                                       ______
         SUBTOTAL                                0.00  HR        $23.35                                       $23.35
 
OVERHEAD EXPENSES
-------- --------
    DOWNTIME                                     0.13  HR                  $1.00                               $1.00
    EMPLOYEE BENEFITS                                                      $0.72                               $0.72
    INSURANCE                                                     $0.08                                        $0.08
    LAND TAXES                                                                                        $0.08    $0.08
    SUPERVISION AND MANAGEMENT                                             $3.99                               $3.99
    OTHER EXPENSES                                               $23.92                                       $23.92
                                                _________        ______   ______                     ______   ______
         SUBTOTAL                                0.13  HR        $24.00    $5.71                      $0.08   $29.80
                                                ---------       -------   ------   ------   ------   ------  -------
TOTAL OPERATING EXPENSES                         0.66  HR        $79.47    $9.71    $6.70    $3.92    $8.53  $108.33
 
NET OPERATING PROFIT                                                                                         ($55.08)
 
    INTEREST ON OPERATING CAPITAL           (  $20.66     @        9.00%)                                      $1.86
    INTEREST ON EQUIPMENT INVESTMENT                                                                           $4.95
 
RETURN TO LAND AND RISK                                                                                      ($61.89)
 
=====================================================================================================================
                                         BUDGET SUMMARY
 
GROSS RETURN                                   $53.25
  VARIABLE OPERATING EXPENSES         $90.09
RETURN OVER VARIABLE EXPENSES                 ($36.84)    (GROSS MARGIN)
  FIXED EXPENSES                       $8.53
NET FARM INCOME                               ($45.37)    (RETURN TO CAPITAL, LABOR, LAND & RISK)
  LABOR AND MANAGEMENT COST            $9.71
NET OPERATING PROFIT                          ($55.08)    (RETURN TO CAPITAL, LAND & RISK)
  CAPITAL COSTS                        $6.81
RETURN TO LAND AND RISK                       ($61.89)
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