TABLE 13 - 19
                Crop Enterprise Analysis
Minnesota and North Dakota Farm Business Mgmt. Education
                 Red River Valley, 2004 
              (Farms Sorted By Net Return)
                Sunflowers on Cash Rent 
                                         Avg. Of 
                                        All Farms
     Number of fields                          11
     Number of farms                           10
     Acres                                 142.84
     Yield per acre (cwt.)                  11.67
     Operators share of yield %            100.00
     Value per cwt.                         14.03
     Total product return per acre         163.76
     Miscellaneous income per acre          21.56
     Gross return per acre                 185.32
     Direct Expenses
       Seed                                 17.76
       Fertilizer                           24.57
       Crop chemicals                       12.91
       Crop insurance                       12.31
       Drying fuel                           0.87
       Fuel & oil                           11.44
       Repairs                              18.76
       Custom hire                           4.60
       Land rent                            52.49
       Operating interest                    4.52
       Miscellaneous                         0.94
     Total direct expenses per acre        161.16
     Return over direct exp per acre        24.16
     Overhead Expenses
       Custom hire                           1.36
       Hired labor                           4.32
       Machinery & bldg leases               2.68
       Farm insurance                        1.55
       Utilities                             1.73
       Dues & professional fees              1.34
       Interest                              3.71
       Mach & bldg depreciation             11.05
       Miscellaneous                         2.11
     Total overhead expenses per acre       29.85
     Total dir & ovhd expenses per acre    191.02
     Net return per acre                    -5.70
     Lbr & mgt charge per acre              17.91
     Net return over lbr & mgt             -23.61
     Government payments                    15.64
     Net return with govt payments          -7.97
     Cost of Production
     Total direct expense per cwt.          13.81
     Total dir & ovhd exp per cwt.          16.37
     With labor & management                17.90
     Total exp less govt & oth income       14.71
     Est. labor hours per acre               1.42