TABLE 13 - 17
                              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, Excluding Joint venture
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                         107          17          23          20
Number of farms                           84          16          17          17
Acres                                 149.89      200.99      147.03      112.86
Yield per acre (ton)                   19.70       18.07       19.96       23.20
Operators share of yield %            100.00      100.00      100.00      100.00
Value per ton                          36.10       34.61       37.03       37.29
Total product return per acre         711.14      625.31      739.04      865.10
Miscellaneous income per acre          16.36       17.90       19.82        8.85
Gross return per acre                 727.50      643.22      758.86      873.94
Direct Expenses
  Seed                                 49.78       51.48       47.96       47.28
  Fertilizer                           36.40       34.48       40.01       36.71
  Crop chemicals                      112.02      118.95      119.02      113.59
  Crop insurance                       17.91       23.02       18.02       14.10
  Fuel & oil                           40.59       42.06       39.13       41.70
  Repairs                              71.40       84.67       78.40       60.10
  Custom hire                          12.63       14.30       12.21       15.29
  Hired labor                          25.61       24.33       32.71       26.49
  Land rent                            73.10       67.41       75.79       75.07
  Operating interest                    9.18       12.05        7.07        7.00
  Miscellaneous                         5.69        7.09        3.45        0.69
Total direct expenses per acre        454.30      479.84      473.77      438.02
Return over direct exp per acre       273.19      163.37      285.09      435.92
Overhead Expenses
  Custom hire                           6.36        8.17        6.04        4.22
  Hired labor                          38.43       37.51       43.40       30.54
  Machinery & bldg leases               8.55        9.41       14.83        1.91
  Farm insurance                        6.29        8.11        7.58        4.22
  Utilities                             8.00       10.68        7.74        6.28
  Dues & professional fees              7.28        7.97        5.59        5.31
  Interest                             17.11       22.65        7.46        9.81
  Mach & bldg depreciation             55.39       66.19       57.36       48.71
  Miscellaneous                         8.76       10.42        7.15        6.28
Total overhead expenses per acre      156.17      181.11      157.15      117.28
Total dir & ovhd expenses per acre    610.47      660.95      630.93      555.31
Net return per acre                   117.02      -17.74      127.93      318.64
Lbr & mgt charge per acre              87.89       76.70      104.82       74.73
Net return over lbr & mgt              29.14      -94.44       23.11      243.91
Government payments                    15.69       18.46       14.94       14.58
Net return with govt payments          44.83      -75.97       38.05      258.49
Cost of Production
Total direct expense per ton           23.06       26.56       23.74       18.88
Total dir & ovhd exp per ton           30.99       36.58       31.61       23.94
With labor & management                35.45       40.83       36.87       27.16
Total exp less govt & oth income       33.83       38.81       35.12       26.15
Est. labor hours per acre               6.27        5.92        5.92        5.46