TABLE 13 - 15
                              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, Excluding Joint venture
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                          53           9          12          13
Number of farms                           47           9          10          10
Acres                                 116.71      177.96       82.58       86.94
Yield per acre (ton)                   19.97       18.48       19.17       22.23
Operators share of yield %            100.00      100.00      100.00      100.00
Value per ton                          36.24       34.09       35.59       37.09
Total product return per acre         723.86      629.91      682.42      824.45
Miscellaneous income per acre          19.67       12.10       72.74        5.18
Gross return per acre                 743.52      642.01      755.17      829.63
Direct Expenses
  Seed                                 50.34       47.90       56.20       48.94
  Fertilizer                           37.64       34.86       50.19       36.59
  Crop chemicals                      113.53      112.82      131.34      108.68
  Crop insurance                       19.26       22.52       19.70       14.73
  Fuel & oil                           42.19       45.17       37.97       36.93
  Repairs                              66.21       90.36       60.48       42.98
  Custom hire                          17.38        6.07        4.11       15.77
  Hired labor                          27.51       28.21       32.04       20.94
  Operating interest                    9.52       12.11       13.45        4.41
  Miscellaneous                         3.53        5.88        1.00        6.42
Total direct expenses per acre        387.12      405.89      406.48      336.39
Return over direct exp per acre       356.41      236.12      348.68      493.23
Overhead Expenses
  Custom hire                           7.61       16.68       16.70        1.46
  Hired labor                          34.45       33.41       33.38       30.08
  Machinery & bldg leases               8.28        6.58        2.14        8.42
  RE & pers. property taxes            11.19       12.56       12.24       10.84
  Farm insurance                        5.70        7.34        4.59        6.74
  Utilities                             6.58        7.51        5.95        7.25
  Dues & professional fees              6.11        8.33        6.89        7.98
  Interest                             38.93       48.19       40.27       22.68
  Mach & bldg depreciation             63.37       66.54       60.75       51.64
  Miscellaneous                         7.47        9.53        7.49        6.23
Total overhead expenses per acre      189.68      216.67      190.40      153.32
Total dir & ovhd expenses per acre    576.80      622.56      596.88      489.71
Net return per acre                   166.73       19.45      158.28      339.91
Lbr & mgt charge per acre              78.22       72.18       86.35       98.07
Net return over lbr & mgt              88.50      -52.72       71.93      241.84
Government payments                    15.24       16.61       14.70       14.78
Net return with govt payments         103.75      -36.11       86.63      256.62
Cost of Production
Total direct expense per ton           19.38       21.97       21.20       15.13
Total dir & ovhd exp per ton           28.88       33.70       31.13       22.03
With labor & management                32.79       37.60       35.63       26.44
Total exp less govt & oth income       31.05       36.05       31.07       25.55
Est. labor hours per acre               5.47        5.99        5.36        6.05