TABLE 12 - 8
                  Livestock Enterprise Analysis, 2000                   
        North Dakota Farm Business Management Education Program             
                             State Report                                  
                 (Farms Sorted By Net Return Per Unit)                     
         Dairy Replacement Heifers -- Average per Average Head             
                                                   Avg. Of       
                                                  All Farms     
	Number of farms                               19         
                                             Quantity     Value
        Replacements sold (hd)                   0.30    156.48
        Transferred out (hd)                     0.45    441.35
        Cull sales (hd)                          0.00      0.72
        Butchered (hd)                           0.01      7.30
        Less purchased (hd)                     -0.08   -104.85
        Less transferred in (hd)                -0.69    -90.38
        Inventory change (hd)                    0.03     19.23
        Total production (hd)                    0.00    429.85
        Other income                                         - 
        Gross return                                     429.85
        Direct Expenses
 	  Barley (bu.)                           7.12     10.18
          Corn (bu.)                            14.12     26.15
          Corn Silage (lb.)                  2,806.09     29.20
          Corn, Ear (lb.)                       13.46      0.67
 	  Hay, Alfalfa (lb.)                 1,251.60     32.33
          Hay, Grass & Other (lb.)           2,038.62     36.15
          Haylage, Alfalfa (lb.)               296.47      2.30
          Haylage, Grass & Other (lb.)         319.71      2.47
          Oats (bu.)                             9.06     10.50
          Pasture (aum)                          1.72     22.18
          Straw (lb.)                          322.12      1.80
          Complete Ration (lb.)                259.62     16.00
          Milk (lb.)                            55.68      5.50
          Milk Replacer (lb.)                    3.21      2.20
          Protein Vit Minerals (lb.)           165.98     24.79
          Other feed stuffs                    136.22      1.23
          Breeding fees                                    2.02
          Veterinary                                      13.58
          Livestock supplies                               6.44
          Fuel & oil                                       7.86
          Repairs                                         14.44
          Custom hire                                      6.58
          Operating interest                               4.22
        Total direct expenses                            278.79
        Return over direct expense                       151.06
        Overhead Expenses
          Hired labor                                     21.14
          Machinery & bldg leases                          4.15
          Farm insurance                                   4.35
          Utilities                                        8.12
          Interest                                         8.37
          Mach & bldg depreciation                        12.95
          Miscellaneous                                    5.28
        Total overhead expenses                           64.36
        Total dir & ovhd expenses                        343.15
        Net return                                        86.70
        Other Information
        No. purchased or trans in                            51
        Number sold or trans out                             49
        Average number of head                               66
        Percentage death loss                               5.4
        Feed cost per average head                       223.66