TABLE 13 - 12
                              Crop Enterprise Analysis                             
              Minnesota and North Dakota Farm Business Mgmt. Education             
                              Red River Valley, 2004                               
                          (Farms Sorted By RoundUp Ready)                          
                    Soybeans on Cash Rent, Sorted by RoundUp Ready     
                                    Avg. Of         100%          No        No  
                                   All Farms         RR           RR      Answer
Number of fields                         284         180          15          89
Number of farms                          177         122          13          54
Acres                                 358.37      377.08      300.25      330.32
Yield per acre (bu.)                   21.39       21.20       19.15       22.18
Operators share of yield %            100.00      100.00      100.00      100.00
Value per bu.                           5.97        5.98        6.03        5.94
Total product return per acre         127.70      126.78      115.43      131.71
Miscellaneous income per acre          61.03       58.11       89.80       63.37
Gross return per acre                 188.73      184.89      205.23      195.08
Direct Expenses
  Seed                                 30.54       32.64       16.07       27.93
  Fertilizer                            5.89        6.30        4.76        5.10
  Crop chemicals                       14.15       13.28       25.66       14.40
  Crop insurance                       12.91       12.54       12.13       13.89
  Fuel & oil                            8.89        8.36       10.05        9.94
  Repairs                              13.62       12.65       16.74       15.36
  Custom hire                           1.90        2.36        1.91        0.84
  Hired labor                           0.21        0.06          -         0.60
  Land rent                            61.24       62.54       56.86       58.92
  Operating interest                    2.89        2.88        3.23        2.87
  Miscellaneous                         0.69        0.53          -         1.17
Total direct expenses per acre        152.94      154.14      147.40      151.02
Return over direct exp per acre        35.80       30.76       57.82       44.06
Overhead Expenses
  Custom hire                           1.63        1.31        0.68        2.50
  Hired labor                           6.43        6.46        4.33        6.69
  Machinery & bldg leases               2.41        2.23        1.48        2.94
  Farm insurance                        4.42        4.47        3.60        4.46
  Utilities                             2.07        2.09        2.49        1.96
  Dues & professional fees              1.74        1.80        1.57        1.65
  Interest                              2.96        2.81        2.85        3.33
  Mach & bldg depreciation             12.01       10.83       14.01       14.41
  Miscellaneous                         2.22        2.27        2.66        2.05
Total overhead expenses per acre       35.89       34.27       33.67       39.99
Total dir & ovhd expenses per acre    188.83      188.40      181.07      191.01
Net return per acre                    -0.10       -3.51       24.16        4.07
Lbr & mgt charge per acre              17.87       15.98       20.61       21.81
Net return over lbr & mgt             -17.96      -19.49        3.55      -17.74
Government payments                    14.70       14.57       15.50       14.88
Net return with govt payments          -3.26       -4.92       19.05       -2.86
Cost of Production
Total direct expense per bu.            7.15        7.27        7.70        6.81
Total dir & ovhd exp per bu.            8.83        8.89        9.45        8.61
With labor & management                 9.66        9.64       10.53        9.59
Total exp less govt & oth income        6.12        6.21        5.03        6.07
Est. labor hours per acre               1.26        1.21        1.28        1.38