TABLE 13 - 16
                              Crop Enterprise Analysis
              Minnesota and North Dakota Farm Business Mgmt. Education
                              Red River Valley, 2004
                           (Farms Sorted By Net Return)                           
                    Sugar Beets on Owned Land - Joint venture                 
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                          28           6           5           6
Number of farms                           25           5           5           5
Acres                                 115.62       72.75      182.84      124.05
Yield per acre (ton)                   18.98       15.57       17.63       21.37
Operators share of yield %            100.00      100.00      100.00      100.00
Value per ton                          37.77       37.04       39.10       38.03
Total product return per acre         716.95      576.73      689.16      812.74
Miscellaneous income per acre          25.90       18.16       77.25        0.45
Gross return per acre                 742.85      594.90      766.41      813.19
Direct Expenses
  Seed                                 47.55       49.21       46.62       45.88
  Fertilizer                           32.66       33.00       25.74       30.25
  Crop chemicals                      109.68      113.27      106.72      109.59
  Crop insurance                       18.43       15.55       23.58       13.39
  Fuel & oil                           34.86       46.52       27.43       36.39
  Repairs                              65.72       78.61       80.33       67.52
  Custom hire                          14.56        9.59       19.78        1.74
  Hired labor                          25.08       25.03       25.96       18.33
  Stock lease (joint venture)         198.20      213.25      213.80      188.68
  Operating interest                   13.84       14.24       24.94        7.27
  Miscellaneous                         2.68        6.82        4.01        2.73
Total direct expenses per acre        563.26      605.10      598.90      521.76
Return over direct exp per acre       179.60      -10.20      167.51      291.43
Overhead Expenses
  Custom hire                           5.81       18.67          -         8.53
  Hired labor                          23.69       28.16       25.21       23.65
  Machinery & bldg leases              14.07        0.86       13.11        3.62
  RE & pers. property taxes             9.18       10.46        9.29        7.63
  Farm insurance                        5.20        7.16        8.46        2.61
  Utilities                             5.48        8.42        5.52        5.62
  Dues & professional fees              5.66       11.06        3.51        7.42
  Interest                             42.07       32.38       47.50       29.72
  Mach & bldg depreciation             48.62       66.06       51.65       44.45
  Miscellaneous                         6.13       10.80        1.86        6.79
Total overhead expenses per acre      165.92      194.02      166.12      140.04
Total dir & ovhd expenses per acre    729.18      799.12      765.02      661.80
Net return per acre                    13.67     -204.22        1.40      151.39
Lbr & mgt charge per acre              65.47       74.50       53.10       66.42
Net return over lbr & mgt             -51.80     -278.72      -51.71       84.98
Government payments                    12.68       16.45       12.76       12.77
Net return with govt payments         -39.12     -262.27      -38.95       97.75
Cost of Production
Total direct expense per ton           29.67       38.86       33.98       24.41
Total dir & ovhd exp per ton           38.41       51.32       43.40       30.97
With labor & management                41.86       56.11       46.41       34.07
Total exp less govt & oth income       39.83       53.89       41.31       33.46
Est. labor hours per acre               5.17        6.16        5.25        4.78