TABLE 13 - 13
                              Crop Enterprise Analysis                             
              Minnesota and North Dakota Farm Business Mgmt. Education             
                              Red River Valley, 2004                               
                           (Farms Sorted By Net Return)                           
                              Soybeans on Share Rent                               
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                          49          10           7          10
Number of farms                           33           6           6           7
Acres                                 153.47      106.88      312.00      113.59
Yield per acre (bu.)                   30.55       28.72       34.16       29.76
Operators share of yield %             67.76       66.70       68.16       67.36
Value per bu.                           5.75        5.60        5.59        6.26
Total product return per acre         119.00      107.22      130.16      125.41
Miscellaneous income per acre          13.76       14.45       15.10       23.69
Gross return per acre                 132.75      121.67      145.26      149.10
Direct Expenses
  Seed                                 32.37       33.38       31.89       31.89
  Fertilizer                            2.92        1.37        2.54        3.37
  Crop chemicals                       12.18       15.12       11.83        9.53
  Crop insurance                       10.45       12.49       11.65       12.17
  Fuel & oil                            9.25        9.23       11.06        4.87
  Repairs                              15.12       22.40       15.37        9.40
  Custom hire                           2.73        3.52        2.76        5.88
  Operating interest                    2.55        4.53        1.40        4.10
  Miscellaneous                         0.41        0.19        1.27        0.07
Total direct expenses per acre         87.98      102.23       89.75       81.27
Return over direct exp per acre        44.77       19.44       55.51       67.83
Overhead Expenses
  Custom hire                           1.47        8.23        0.32       -0.48
  Hired labor                           8.70       11.38       15.16        1.35
  Machinery & bldg leases               4.29       10.25        7.37        2.80
  Farm insurance                        4.41        5.65        6.63        1.11
  Utilities                             2.37        2.71        3.27        0.74
  Hauling and trucking                  0.08          -           -         0.56
  Dues & professional fees              1.96        2.74        3.19        1.34
  Interest                              2.37        4.25        2.02        2.36
  Mach & bldg depreciation             13.05       10.94       16.99       10.49
  Miscellaneous                         2.82        4.74        2.82        2.13
Total overhead expenses per acre       41.53       60.90       57.76       22.39
Total dir & ovhd expenses per acre    129.51      163.13      147.51      103.66
Net return per acre                     3.24      -41.45       -2.25       45.44
Lbr & mgt charge per acre              20.28       17.30       23.76       16.82
Net return over lbr & mgt             -17.04      -58.75      -26.01       28.62
Government payments                    10.06        9.66       10.18       11.15
Net return with govt payments          -6.98      -49.09      -15.82       39.77
Cost of Production
Total direct expense per bu.            4.25        5.34        3.85        4.06
Total dir & ovhd exp per bu.            6.26        8.52        6.34        5.17
With labor & management                 7.24        9.42        7.36        6.01
Total exp less govt & oth income        6.08        8.16        6.27        4.27
Est. labor hours per acre               1.32        1.19        1.26        1.87