TABLE 13 - 21
                              Crop Enterprise Analysis                             
              Minnesota and North Dakota Farm Business Mgmt. Education             
                              Red River Valley, 2004                               
                           (Farms Sorted By Net Return)                           
                            Wheat, Spring on Owned Land                            
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                         128          27          24          29
Number of farms                          108          21          21          22
Acres                                 189.41      192.93      186.38      150.28
Yield per acre (bu.)                   63.62       59.96       61.65       67.04
Operators share of yield %            100.00      100.00      100.00      100.00
Value per bu.                           3.45        3.25        3.60        3.61
Total product return per acre         219.65      194.85      222.15      241.71
Miscellaneous income per acre           3.88        5.83        2.07        2.54
Gross return per acre                 223.53      200.68      224.21      244.25
Direct Expenses
  Seed                                 12.67       14.35       11.72       11.50
  Fertilizer                           34.73       37.18       36.41       32.49
  Crop chemicals                       21.51       31.86       16.54       15.59
  Crop insurance                        9.65        9.96        8.33        8.24
  Drying fuel                           0.61        1.80        0.22        0.03
  Fuel & oil                            8.22        8.50        7.92        7.51
  Repairs                              12.99       13.96       10.63       10.60
  Custom hire                           3.92        2.20        2.79        5.30
  Operating interest                    2.68        3.22        2.43        1.13
  Miscellaneous                         0.56        0.61        0.23        1.26
Total direct expenses per acre        107.54      123.64       97.21       93.65
Return over direct exp per acre       115.99       77.05      127.00      150.60
Overhead Expenses
  Custom hire                           1.56        2.60        0.64        1.53
  Hired labor                           6.86        7.33        8.30        5.19
  Machinery & bldg leases               1.47        1.30        1.30        2.17
  RE & pers. property taxes            10.14       11.33        8.59        9.28
  Farm insurance                        4.62        5.73        3.65        3.51
  Utilities                             1.88        2.18        1.77        1.50
  Dues & professional fees              1.62        2.45        1.39        1.73
  Interest                             28.84       36.77       38.76       14.47
  Mach & bldg depreciation             11.31       12.35       10.27        8.82
  Miscellaneous                         2.14        2.89        2.25        1.77
Total overhead expenses per acre       70.44       84.92       76.92       49.97
Total dir & ovhd expenses per acre    177.98      208.55      174.13      143.62
Net return per acre                    45.56       -7.87       50.08      100.63
Lbr & mgt charge per acre              16.42       16.89       14.56       17.04
Net return over lbr & mgt              29.14      -24.76       35.53       83.59
Government payments                    14.82       16.23       13.13       14.42
Net return with govt payments          43.95       -8.53       48.66       98.02
Cost of Production
Total direct expense per bu.            1.69        2.06        1.58        1.40
Total dir & ovhd exp per bu.            2.80        3.48        2.82        2.14
With labor & management                 3.06        3.76        3.06        2.40
Total exp less govt & oth income        2.76        3.39        2.81        2.14
Est. labor hours per acre               1.19        1.26        1.16        1.15