TABLE 13 - 9
                              Crop Enterprise Analysis                             
              Minnesota and North Dakota Farm Business Mgmt. Education             
                              Red River Valley, 2004                               
                           (Farms Sorted By Net Return)                           
                              Soybeans on Owned Land                               
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                         149          23          29          43
Number of farms                          110          22          22          22
Acres                                 169.91      177.19      180.17      126.49
Yield per acre (bu.)                   20.83       19.01       20.33       20.26
Operators share of yield %            100.00      100.00      100.00      100.00
Value per bu.                           5.86        5.78        5.63        6.39
Total product return per acre         122.08      109.85      114.47      129.40
Miscellaneous income per acre          61.91       41.37       61.96       84.10
Gross return per acre                 183.99      151.22      176.44      213.50
Direct Expenses
  Seed                                 30.11       30.80       27.88       28.79
  Fertilizer                            5.70        7.56        5.69        3.81
  Crop chemicals                       15.87       17.31       18.56       12.86
  Crop insurance                       11.85       11.94       11.00       12.61
  Fuel & oil                            9.12        8.64        9.71        8.36
  Repairs                              14.34       16.24       14.66       11.48
  Custom hire                           2.26        2.33        2.36        1.77
  Hired labor                           0.32        1.62        0.05        0.24
  Operating interest                    2.63        3.85        3.30        1.29
  Miscellaneous                         0.36        0.23        0.75        0.13
Total direct expenses per acre         92.56      100.50       93.97       81.34
Return over direct exp per acre        91.43       50.72       82.47      132.16
Overhead Expenses
  Custom hire                           2.17        4.58        1.84        1.51
  Hired labor                           6.15        5.62        6.27        5.19
  Machinery & bldg leases               1.79        1.34        3.52        0.94
  RE & pers. property taxes             9.75        9.14        9.87        9.58
  Farm insurance                        4.39        4.78        3.38        4.07
  Utilities                             2.14        2.98        2.14        1.59
  Dues & professional fees              1.81        2.08        1.82        1.52
  Interest                             29.24       43.63       21.72       21.21
  Mach & bldg depreciation             12.54       10.49       11.24       14.27
  Miscellaneous                         2.51        4.62        2.37        2.57
Total overhead expenses per acre       72.48       89.27       64.17       62.45
Total dir & ovhd expenses per acre    165.04      189.77      158.14      143.79
Net return per acre                    18.95      -38.56       18.30       69.70
Lbr & mgt charge per acre              19.00       18.82       19.18       20.51
Net return over lbr & mgt              -0.06      -57.37       -0.88       49.20
Government payments                    14.95       14.93       14.72       15.26
Net return with govt payments          14.90      -42.45       13.84       64.45
Cost of Production
Total direct expense per bu.            4.44        5.29        4.62        4.01
Total dir & ovhd exp per bu.            7.92        9.98        7.78        7.10
With labor & management                 8.84       10.97        8.72        8.11
Total exp less govt & oth income        5.15        8.01        4.95        3.21
Est. labor hours per acre               1.29        1.46        1.35        1.41