Mr Fruean planted 7.5 ha of crops in 1994-1995. This consisted of 3.0 ha rice and 1.5 ha each of kava, beans and cotton. During this season, he sold 64 bags of rice at S35 a bag and consumed nine bags. The stocks of rice in hand at the start and end of the year did not change. During the year, Mr Fruean sold 1100 kg of kava at $4/kg and 1450 kg beans at $2.20/kg. He had 350 kg beans in store on 1 September 1994, and 275 kg on 1 September 1995. He used 90 kg beans on the farm during the year. Cotton sales amounted to $2400. Planting material costs were as follows: rice-$90; beans-S150; and cotton and kava-free. Each enterprise received the following fertiliser: rice-700 kg sulphate of ammonia and 700 kg 20:20:0 compound fertiliser; kava550 kg 20:20:0; and cotton350 kg 20:20:0. Sulphate of ammonia cost $40 per 50 kg bag. and 20:20:0 cost $55 per 50 kg bag. Other costs were $28 for insecticides to control stemborer in rice and $350 for cotton spraying chemicals. The cotton sprayer cost $210 and had an expected life of four scasons. Implements for ox-draught cost $475 and should last for six years. Calculate: enterprise gross margins, the common costs of the farm as a whole, and . o Mr Fruean's net farm income