TABLE 13 - 6
                             Crop Enterprise Analysis                             
              Minnesota and North Dakota Farm Business Mgmt. Education             
                              Red River Valley, 2004                               
                            (FarmsSorted By Net Return)                           
                                 Corn on Cash Rent                                 
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                          90          17          15          15
Number of farms                           75          15          15          15
Acres                                 248.91      220.72      269.73      427.41
Yield per acre (bu.)                  105.07       75.05      103.08      126.38
Operators share of yield %            100.00      100.00      100.00      100.00
Value per bu.                           2.13        1.74        2.08        2.36
Total product return per acre         224.18      130.92      214.29      298.05
Miscellaneous income per acre          57.46       80.17       53.33       55.50
Gross return per acre                 281.63      211.09      267.62      353.54
Direct Expenses
  Seed                                 40.65       43.10       41.92       40.46
  Fertilizer                           47.75       53.94       46.53       48.59
  Crop chemicals                       20.33       21.54       21.03       19.51
  Crop insurance                       13.97       15.02       15.76       13.78
  Drying fuel                          14.91       25.07       17.93       10.38
  Fuel & oil                           13.01       15.53       10.77       12.88
  Repairs                              21.21       21.10       18.77       21.93
  Custom hire                           2.64        5.64        3.56        1.52
  Land rent                            62.97       60.81       62.79       64.00
  Machinery & bldg leases               0.77          -           -         0.13
  Operating interest                    4.60        6.88        3.53        2.96
  Miscellaneous                         1.01        0.04        0.48        0.15
Total direct expenses per acre        243.82      268.68      243.07      236.28
Return over direct exp per acre        37.81      -57.59       24.55      117.26
Overhead Expenses
  Custom hire                           2.58        1.78        2.45        3.30
  Hired labor                           9.99       12.33       11.20       10.02
  Machinery & bldg leases               3.61        1.79        5.06        2.41
  Farm insurance                        4.46        4.28        4.68        3.82
  Utilities                             2.43        2.65        2.12        2.23
  Dues & professional fees              2.04        2.30        1.58        2.36
  Interest                              4.74        6.31        1.99        4.53
  Mach & bldg depreciation             17.14       16.16       13.84       21.24
  Miscellaneous                         2.44        2.63        2.62        2.02
Total overhead expenses per acre       49.44       50.23       45.55       51.94
Total dir & ovhd expenses per acre    293.26      318.91      288.62      288.22
Net return per acre                   -11.63     -107.82      -21.00       65.32
Lbr & mgt charge per acre              24.91       25.53       20.49       29.52
Net return over lbr & mgt             -36.55     -133.35      -41.49       35.80
Government payments                    13.73       13.87       12.42       13.88
Net return with govt payments         -22.82     -119.48      -29.07       49.68
Cost of Production
Total direct expense per bu.            2.32        3.58        2.36        1.87
Total dir & ovhd exp per bu.            2.79        4.25        2.80        2.28
With labor & management                 3.03        4.59        3.00        2.51
Total exp less govt & oth income        2.35        3.34        2.36        1.97
Est. labor hours per acre               1.63        1.94        1.34        1.51