TABLE 13 - 20
                Crop Enterprise Analysis
Minnesota and North Dakota Farm Business Mgmt. Education
                 Red River Valley, 2004 
              (Farms Sorted By Net Return)

         Sunflowers, Confectionary on Cash Rent

                                         Avg. Of 
                                        All Farms

     Number of fields                          10
     Number of farms                            9

     Acres                                 287.24
     Yield per acre (cwt.)                   7.93
     Operators share of yield %            100.00
     Value per cwt.                         17.62
     Total product return per acre         139.68
     Miscellaneous income per acre          67.98
     Gross return per acre                 207.66

     Direct Expenses
       Seed                                 22.66
       Fertilizer                           27.41
       Crop chemicals                       23.96
       Crop insurance                       10.84
       Drying fuel                           2.49
       Fuel & oil                           11.33
       Repairs                              20.29
       Custom hire                           3.85
       Land rent                            65.59
       Machinery & bldg leases               0.55
       Operating interest                    3.45
       Miscellaneous                         0.08
     Total direct expenses per acre        192.49
     Return over direct exp per acre        15.17

     Overhead Expenses
       Custom hire                           3.23
       Hired labor                           8.01
       Machinery & bldg leases               2.59
       Farm insurance                        4.52
       Utilities                             2.50
       Dues & professional fees              2.32
       Interest                              3.59
       Mach & bldg depreciation             13.96
       Miscellaneous                         1.50
     Total overhead expenses per acre       42.22
     Total dir & ovhd expenses per acre    234.71
     Net return per acre                   -27.05

     Lbr & mgt charge per acre              20.05
     Net return over lbr & mgt             -47.10
     Government payments                    15.13
     Net return with govt payments         -31.97

     Cost of Production
     Total direct expense per cwt.          24.28
     Total dir & ovhd exp per cwt.          29.61
     With labor & management                32.14
     Total exp less govt & oth income       21.65

     Est. labor hours per acre               1.50