TABLE 13 - 22
                              Crop Enterprise Analysis                             
              Minnesota and North Dakota Farm Business Mgmt. Education             
                              Red River Valley, 2004                               
                           (Farms Sorted By Net Return)                           
                            Wheat, Spring on Cash Rent                             
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                         259          52          57          58
Number of farms                          171          34          34          35
Acres                                 324.26      372.09      295.66      237.74
Yield per acre (bu.)                   63.64       60.68       65.29       68.59
Operators share of yield %            100.00      100.00      100.00      100.00
Value per bu.                           3.43        3.12        3.46        3.63
Total product return per acre         218.02      189.47      226.08      248.83
Miscellaneous income per acre           4.40        4.52        2.00        6.22
Gross return per acre                 222.42      193.99      228.08      255.04
Direct Expenses
  Seed                                 12.07       12.28       13.65       11.24
  Fertilizer                           35.06       37.86       36.59       33.92
  Crop chemicals                       22.88       33.10       17.73       15.35
  Crop insurance                       10.40       10.86       10.91        9.57
  Drying fuel                           0.81        1.73        0.27        0.25
  Fuel & oil                            8.27        9.10        8.35        7.29
  Repairs                              12.91       14.39       13.42       10.94
  Custom hire                           3.57        2.27        3.03        2.86
  Land rent                            61.27       56.03       65.25       63.55
  Operating interest                    2.45        2.50        1.94        1.70
  Miscellaneous                         0.74        0.98        0.16        0.64
Total direct expenses per acre        170.42      181.12      171.30      157.33
Return over direct exp per acre        52.00       12.87       56.79       97.72
Overhead Expenses
  Custom hire                           1.94        3.54        1.37        2.47
  Hired labor                           5.99        7.13        6.15        4.60
  Machinery & bldg leases               1.95        2.55        2.06        2.18
  Farm insurance                        4.72        5.75        3.95        3.47
  Utilities                             1.93        2.26        1.60        1.52
  Dues & professional fees              1.65        1.97        1.92        1.50
  Interest                              2.69        2.78        2.31        2.92
  Mach & bldg depreciation             11.04       12.47       10.32        9.79
  Miscellaneous                         2.20        2.75        2.00        1.79
Total overhead expenses per acre       34.11       41.21       31.69       30.24
Total dir & ovhd expenses per acre    204.53      222.33      202.99      187.57
Net return per acre                    17.89      -28.34       25.09       67.48
Lbr & mgt charge per acre              16.19       16.05       16.87       15.31
Net return over lbr & mgt               1.71      -44.39        8.23       52.16
Government payments                    15.44       16.76       15.52       14.06
Net return with govt payments          17.15      -27.63       23.75       66.23
Cost of Production
Total direct expense per bu.            2.68        2.98        2.62        2.29
Total dir & ovhd exp per bu.            3.21        3.66        3.11        2.73
With labor & management                 3.47        3.93        3.37        2.96
Total exp less govt & oth income        3.16        3.58        3.10        2.66
Est. labor hours per acre               1.19        1.20        1.19        0.97