TABLE 13 - 1
                Crop Enterprise Analysis                            
Minnesota and North Dakota Farm Business Mgmt. Education            
                 Red River Valley, 2004                             
              (Farms Sorted By Net Return)                          

                  Barley on Owned Land                              

                                         Avg. Of 
                                        All Farms

     Number of fields                           6
     Number of farms                            6

     Acres                                  98.33
     Yield per acre (bu.)                   89.65
     Operators share of yield %            100.00
     Value per bu.                           2.69
     Total product return per acre         241.03
     Miscellaneous income per acre           0.52
     Gross return per acre                 241.55

     Direct Expenses
       Seed                                  9.61
       Fertilizer                           31.52
       Crop chemicals                       22.92
       Crop insurance                        6.60
       Drying fuel                           0.74
       Fuel & oil                            7.83
       Repairs                              14.38
       Custom hire                           4.55
       Hired labor                           1.11
       Operating interest                    2.98
       Miscellaneous                         0.55
     Total direct expenses per acre        102.79
     Return over direct exp per acre       138.76

     Overhead Expenses
       Custom hire                           2.68
       Hired labor                           2.00
       Machinery & bldg leases               1.41
       RE & pers. property taxes             9.19
       Farm insurance                        2.95
       Utilities                             2.18
       Dues & professional fees              1.52
       Interest                             28.67
       Mach & bldg depreciation             10.28
       Miscellaneous                         1.71
     Total overhead expenses per acre       62.58
     Total dir & ovhd expenses per acre    165.37
     Net return per acre                    76.18

     Lbr & mgt charge per acre              15.11
     Net return over lbr & mgt              61.07
     Government payments                    15.18
     Net return with govt payments          76.25

     Cost of Production
     Total direct expense per bu.            1.15
     Total dir & ovhd exp per bu.            1.84
     With labor & management                 2.01
     Total exp less govt & oth income        1.84

     Est. labor hours per acre               1.03