TABLE 13 - 23
                              Crop Enterprise Analysis                             
              Minnesota and North Dakota Farm Business Mgmt. Education             
                              Red River Valley, 2004                               
                           (Farms Sorted By Net Return)                           
                            Wheat, Spring on Share Rent                            
                                    Avg. Of                                     
                                   All Farms     Low 20%    40 - 60%    High 20%
Number of fields                          51          10           7           9
Number of farms                           34           6           7           7
Acres                                 129.10      132.60      122.46      164.30
Yield per acre (bu.)                   64.70       61.83       64.64       66.83
Operators share of yield %             66.77       64.41       64.46       66.12
Value per bu.                           3.42        3.10        3.46        3.50
Total product return per acre         147.75      123.64      144.38      154.63
Miscellaneous income per acre           3.51          -        12.11        4.27
Gross return per acre                 151.27      123.64      156.49      158.89
Direct Expenses
  Seed                                 12.57       12.02       11.98       12.68
  Fertilizer                           31.71       30.93       33.14       35.57
  Crop chemicals                       17.19       28.94       18.05       12.89
  Crop insurance                        6.46        7.97        7.39        3.52
  Drying fuel                           0.41        1.60          -           - 
  Fuel & oil                            7.61        7.69        6.13        5.83
  Repairs                              12.29       10.16       11.51        8.52
  Custom hire                           2.63        1.34        7.42        2.07
  Operating interest                    2.27        3.00        2.68        1.71
  Miscellaneous                         0.17          -           -         0.40
Total direct expenses per acre         93.29      103.65       98.29       83.19
Return over direct exp per acre        57.98       19.99       58.20       75.70
Overhead Expenses
  Custom hire                           1.27        1.76        0.63        0.01
  Hired labor                           5.12        5.54        3.54        2.67
  Machinery & bldg leases               2.10        2.21        3.42        0.65
  Farm insurance                        4.95        5.72        3.49        4.46
  Utilities                             1.90        2.11        1.85        1.47
  Dues & professional fees              1.44        2.43        1.57        0.23
  Interest                              2.48        4.29        2.25        1.21
  Mach & bldg depreciation             10.63       11.93        9.89        8.44
  Miscellaneous                         2.10        2.44        3.04        0.90
Total overhead expenses per acre       31.99       38.44       29.69       20.03
Total dir & ovhd expenses per acre    125.27      142.09      127.99      103.22
Net return per acre                    25.99      -18.45       28.51       55.67
Lbr & mgt charge per acre              16.75       19.11       16.31       15.07
Net return over lbr & mgt               9.24      -37.56       12.20       40.60
Government payments                    10.01       10.07        9.43       11.55
Net return with govt payments          19.25      -27.49       21.62       52.15
Cost of Production
Total direct expense per bu.            2.16        2.60        2.36        1.88
Total dir & ovhd exp per bu.            2.90        3.57        3.07        2.34
With labor & management                 3.29        4.05        3.46        2.68
Total exp less govt & oth income        2.97        3.79        2.95        2.32
Est. labor hours per acre               1.05        1.32        0.90        0.96