TABLE 13 - 18
                              Crop Enterprise Analysis
              Minnesota and North Dakota Farm Business Mgmt. Education 
                              Red River Valley, 2004 
                           (Farms Sorted By Net Return)
                 Sugar Beets on Cash Rent - Including Joint venture 
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                         108          21          24          18
Number of farms                           72          14          15          15
Acres                                 164.42      180.49      183.90      105.38
Yield per acre (ton)                   19.59       18.90       18.71       23.00
Operators share of yield %            100.00      100.00      100.00      100.00
Value per ton                          36.52       35.44       36.58       38.42
Total product return per acre         715.61      669.77      684.57      883.49
Miscellaneous income per acre          22.81       23.74       30.23        9.23
Gross return per acre                 738.41      693.50      714.80      892.72
Direct Expenses
  Seed                                 51.84       50.72       47.82       49.10
  Fertilizer                           35.84       35.17       34.17       31.88
  Crop chemicals                      113.32      126.02      108.13      109.31
  Crop insurance                       17.51       17.75       18.96       13.90
  Fuel & oil                           38.86       46.58       35.53       36.73
  Repairs                              60.19       76.65       46.25       60.48
  Custom hire                          12.29        8.31       11.40        7.00
  Hired labor                          21.85       21.50       28.95       16.79
  Land rent                            68.15       61.12       68.80       64.85
  Stock lease (joint venture)         189.06      201.77      182.34      181.06
  Operating interest                   14.20       14.78       16.83        9.54
  Miscellaneous                         4.04        3.12        4.39        1.03
Total direct expenses per acre        627.13      663.48      603.56      581.66
Return over direct exp per acre       111.28       30.02      111.24      311.06
Overhead Expenses
  Custom hire                           7.88       17.86        3.27        7.84
  Hired labor                          31.39       48.59       25.96       18.10
  Machinery & bldg leases               9.65       15.80       11.30        1.55
  Farm insurance                        4.77        6.75        3.94        3.51
  Utilities                             6.01        9.03        5.91        6.17
  Dues & professional fees              5.67        7.73        5.44        6.85
  Interest                             13.69       15.11       12.57       11.16
  Mach & bldg depreciation             45.87       57.91       46.16       40.00
  Miscellaneous                         9.55       13.52        9.19        6.03
Total overhead expenses per acre      134.48      192.31      123.76      101.21
Total dir & ovhd expenses per acre    761.62      855.79      727.32      682.86
Net return per acre                   -23.21     -162.29      -12.52      209.86
Lbr & mgt charge per acre              63.91       70.53       52.22       71.89
Net return over lbr & mgt             -87.12     -232.81      -64.75      137.97
Government payments                    14.72       16.24       14.32       13.60
Net return with govt payments         -72.40     -216.58      -50.43      151.57
Cost of Production
Total direct expense per ton           32.01       35.11       32.25       25.29
Total dir & ovhd exp per ton           38.87       45.28       38.87       29.69
With labor & management                42.13       49.01       41.66       32.82
Total exp less govt & oth income       40.22       46.90       39.28       31.83
Est. labor hours per acre               5.30        6.36        4.62        4.77