TABLE 13 - 2
                Crop Enterprise Analysis                            
Minnesota and North Dakota Farm Business Mgmt. Education            
                 Red River Valley, 2004                             
              (Farms Sorted By Net Return)                          

                  Barley on Cash Rent                               

                                         Avg. Of 
                                        All Farms

     Number of fields                          12
     Number of farms                           12

     Acres                                 227.82
     Yield per acre (bu.)                   82.93
     Operators share of yield %            100.00
     Value per bu.                           2.71
     Total product return per acre         224.79
     Miscellaneous income per acre           3.28
     Gross return per acre                 228.06

     Direct Expenses
       Seed                                  8.13
       Fertilizer                           26.65
       Crop chemicals                       22.39
       Crop insurance                       10.11
       Fuel & oil                            8.53
       Repairs                              15.09
       Custom hire                           1.09
       Hired labor                           1.24
       Land rent                            58.17
       Operating interest                    2.70
       Miscellaneous                         0.32
     Total direct expenses per acre        154.41
     Return over direct exp per acre        73.65

     Overhead Expenses
       Custom hire                           2.13
       Hired labor                           4.23
       Machinery & bldg leases               0.86
       Farm insurance                        4.74
       Utilities                             2.13
       Dues & professional fees              1.45
       Interest                              3.23
       Mach & bldg depreciation             13.68
       Miscellaneous                         1.78
     Total overhead expenses per acre       34.23
     Total dir & ovhd expenses per acre    188.64
     Net return per acre                    39.42

     Lbr & mgt charge per acre              14.53
     Net return over lbr & mgt              24.89
     Government payments                    14.71
     Net return with govt payments          39.60

     Cost of Production
     Total direct expense per bu.            1.86
     Total dir & ovhd exp per bu.            2.27
     With labor & management                 2.45
     Total exp less govt & oth income        2.23

     Est. labor hours per acre               1.23