You have to figure 4.5 litres to the gallon and only 5 mpg for most hay haulers.
I have an "efficient" 350 hp cat 3176 in my Freightliner and only get 5 mpg hauling hay.
The wind drag is worse than the weight.
Diesel at $1 a litre is $4.50 a gallon and 104 miles rounder is almost 21 gallons used. Cost $91.50 divided by 30 is $3.15/bale
Using those numbers, truckers need $0.88 a straight mile just for fuel. I use 10 cents for tires, 10 cents for insurance, 10 cents for repairs/maintanance and 10 cents for replacement costs. (those numbers might be low with rising costs).
With no wages, just to move the truck it costs $1.28 per straight mile, or $2.56 per loaded mile, or $1.54 per loaded KM
The trucking industry is paying $19 an hour for day runs, hauling hay might be 3 loads in a 12 hr day for that 52 mile haul. Add $1.56 a loaded mile for wages.
I would charge $200 a load for that haul. other guys here wouldn't touch it for less than $300, but can haul 34 bales.