TABLE 8.  Summary of per acre costs and returns for a 100 acre farm with above average
average management 2001.
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                                                                             SMALL              CORN
                                                 ALFALFA       ALFALFA       GRAIN  SORGHUM      FOR
                                         ESTABLISHMENT             HAY         HAY      HAY   SILAGE
                                               --------------------FLOOD---------------------
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                                                                  TONS        TONS     TONS     TONS
 
PRIMARY YIELD                                                    5.00        2.50     2.00    20.00
PRIMARY PRICE                                                  125.00      110.00   110.00    16.00
  GOVERNMENT PAYMENTS                                            0.00        0.00     0.00     0.00
  SECOND INCOME                                                 10.00        0.00     5.00     0.00
 
GROSS RETURN                                                  $635.00     $275.00  $225.00  $320.00
 
 
CASH OPERATING EXPENSES
     SEED                                          $59.00                  $18.40   $36.40   $29.44
     FERTILIZER                                    $49.80      $35.10                        $25.00
     CHEMICALS                                                 $20.69                        $39.16
     CROP INSURANCE
     OTHER PURCHASED INPUTS                                    $15.39       $9.31    $6.09
     CANAL WATER                                               $30.00      $30.00   $30.00   $30.00
     FUEL, OIL & LUBRICANTS-EQUIPMENT              $11.45       $8.87      $15.92    $7.67   $16.93
     FUEL-IRRIGATION
     REPAIRS                                        $3.86       $4.64       $5.16    $3.57    $5.06
     CUSTOM CHARGES                                $70.71      $23.40
     LAND TAXES                                                 $4.88       $2.44    $2.44    $4.88
     OTHER EXPENSES                                 $0.24     $108.12      $54.18   $54.11  $108.17
                                                  ________    ________    ________ ________ ________
         TOTAL CASH EXPENSES                      $195.06     $251.10     $135.40  $140.27  $258.64
 
RETURN OVER CASH EXPENSES                        ($195.06)    $383.90     $139.60   $84.73   $61.36
 
FIXED EXPENSES                                     $54.67      $99.12      $84.54   $40.91  $136.54
 
         TOTAL EXPENSES                           $249.73     $350.22     $219.94  $181.18  $395.18
 
NET FARM INCOME                                  ($249.73)    $284.78      $55.06   $43.82  ($75.18)
 
LABOR AND MANAGEMENT COSTS                         $35.68      $84.40      $48.50   $39.03   $65.89
 
NET OPERATING PROFIT                             ($285.40)    $200.38       $6.55    $4.79 ($141.06)
 
CAPITAL COSTS
     INTEREST ON OPERATING CAPITAL                              $4.83       $3.02    $3.41    $6.06
     INTEREST ON EQUIPMENT INVESTMENT                          $31.53      $28.59   $28.59   $84.29
                                                  ________    ________    ________ ________ ________
         TOTAL CAPITAL COSTS                        $0.00      $36.36      $31.61   $32.00   $90.35
 
RETURN TO LAND AND RISK                          ($285.40)    $164.02     ($25.06) ($27.21)($231.41)
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