TABLE 11 - 61
                      Crop Enterprise Analysis, 2000                      
         North Dakota Farm Business Management Education Program             
                             State Report                                  
                       (Farms Sorted By Net Return)                          
                            CRP on Owned Land                               
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                             92          14          15
Number of farms                              64          12          13
Acres                                    174.09      196.39      222.70
Yield per acre (unit)                     32.99       29.27       37.95
Operators share of yield %               100.00      100.00      100.00
Value per unit                             1.00        1.00        1.00
Total product return per acre             32.99       29.27       37.95
Miscellaneous income per acre              0.13        0.34        0.36
Gross return per acre                     33.13       29.60       38.31
Direct Expenses
  Seed                                     0.42        2.03          - 
  Fuel & oil                               0.49        0.95        0.22
  Repairs                                  0.65        1.53        0.28
  Miscellaneous                            0.42        0.47        0.07
Total direct expenses per acre             1.98        4.98        0.57
Return over direct exp per acre           31.15       24.62       37.75
Overhead Expenses
  RE & pers. property taxes                3.76        3.99        3.78
  Farm insurance                           0.28        0.24        0.82
  Interest                                 9.00       18.73        1.65
  Mach & bldg depreciation                 0.35        0.57        0.15
  Miscellaneous                            0.55        0.48        1.12
Total overhead expenses per acre          13.94       24.02        7.53
Total dir & ovhd expenses per acre        15.92       29.00        8.10
Net return per acre                       17.21        0.60       30.22