TABLE 13 - 5
                              Crop Enterprise Analysis                             
              Minnesota and North Dakota Farm Business Mgmt. Education             
                              Red River Valley, 2004                               
                            (FarmsSorted By Net Return)                           
                                Corn on Owned Land                                 
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                          48           8          11          10
Number of farms                           44           8           9           9
Acres                                 135.14      169.81      172.84      109.28
Yield per acre (bu.)                  112.34       86.22      112.68      138.48
Operators share of yield %            100.00      100.00      100.00      100.00
Value per bu.                           2.13        1.94        2.15        2.30
Total product return per acre         238.80      167.20      242.50      319.17
Miscellaneous income per acre          39.31       30.72       46.25       27.96
Gross return per acre                 278.11      197.93      288.75      347.13
Direct Expenses
  Seed                                 39.13       41.45       37.61       42.25
  Fertilizer                           49.21       50.88       50.12       51.14
  Crop chemicals                       22.04       17.48       25.77       22.86
  Crop insurance                       12.48       14.37       12.12       12.30
  Drying fuel                          14.56       13.42       13.28       15.15
  Fuel & oil                           14.27       14.70       14.45       12.50
  Repairs                              22.89       23.20       22.97       20.30
  Custom hire                           2.82        3.83        3.52        1.20
  Hired labor                           1.09          -         3.73          - 
  Operating interest                    4.21        5.87        3.49        1.01
  Miscellaneous                         0.31        0.39        0.23        0.25
Total direct expenses per acre        182.99      185.58      187.28      178.96
Return over direct exp per acre        95.12       12.35      101.47      168.17
Overhead Expenses
  Custom hire                           1.66        0.84        1.88        2.98
  Hired labor                          10.36       14.61       13.07        7.00
  Machinery & bldg leases               2.96        0.52        6.25        1.45
  RE & pers. property taxes             9.75       10.72        9.14       10.72
  Farm insurance                        4.49        5.24        4.66        3.33
  Utilities                             2.87        3.27        2.64        1.25
  Dues & professional fees              2.26        2.16        1.65        1.67
  Interest                             31.59       35.43       33.42       20.14
  Mach & bldg depreciation             19.10       18.09       17.62       21.83
  Miscellaneous                         3.31        3.70        3.70        2.11
Total overhead expenses per acre       88.34       94.58       94.01       72.49
Total dir & ovhd expenses per acre    271.33      280.16      281.29      251.44
Net return per acre                     6.78      -82.24        7.46       95.69
Lbr & mgt charge per acre              24.79       21.81       23.26       31.43
Net return over lbr & mgt             -18.00     -104.05      -15.80       64.26
Government payments                    14.11       13.66       15.25       12.09
Net return with govt payments          -3.90      -90.39       -0.55       76.35
Cost of Production
Total direct expense per bu.            1.63        2.15        1.66        1.29
Total dir & ovhd exp per bu.            2.42        3.25        2.50        1.82
With labor & management                 2.64        3.50        2.70        2.04
Total exp less govt & oth income        2.16        2.99        2.16        1.75
Est. labor hours per acre               1.73        2.08        1.82        1.39