TABLE 11 - 25
                     Crop Enterprise Analysis, 2000                      
          North Dakota Farm Business Management Education Program             
                              State Report                                  
                      (Farms Sorted By Net Return)                          
                            Flax on Cash Rent                               
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                             82          11          17
Number of farms                              49           9          10
Acres                                     95.19      117.60       97.64
Yield per acre (bushel)                   18.31       11.40       24.89
Operators share of yield %               100.00      100.00      100.00
Value per bushel                           5.59        4.66        5.64
Total product return per acre            102.35       53.14      140.32
Miscellaneous income per acre              5.85        1.34        6.82
Gross return per acre                    108.20       54.48      147.14
Direct Expenses
  Seed                                     5.90        6.27        7.25
  Fertilizer                              12.72       15.84        9.33
  Crop chemicals                          12.17       14.65        9.62
  Crop insurance                           4.17        3.10        4.26
  Fuel & oil                               6.59        7.03        6.08
  Repairs                                 10.98       12.49        9.89
  Custom hire                              2.53        1.34        2.84
  Land rent                               29.10       26.12       26.40
  Operating interest                       3.37        6.94        1.78
  Miscellaneous                            0.10        0.07        0.15
Total direct expenses per acre            87.61       93.84       77.60
Return over direct exp per acre           20.59      -39.37       69.54
Overhead Expenses
  Hired labor                              2.28        2.95        1.42
  Machinery & bldg leases                  1.48        2.72        2.61
  Farm insurance                           1.38        1.44        0.90
  Utilities                                1.16        1.47        0.88
  Dues & professional fees                 0.46        0.59        0.24
  Interest                                 3.29        3.25        2.90
  Mach & bldg depreciation                 8.65        7.12        7.07
  Miscellaneous                            1.64        1.41        1.43
Total overhead expenses per acre          20.33       20.94       17.46
Total dir & ovhd expenses per acre       107.94      114.79       95.06
Net return per acre                        0.26      -60.31       52.08
Lbr & mgt charge per acre                 13.62       11.85       13.00
Net return over lbr & mgt                -13.36      -72.16       39.08
Government payments                       20.67       19.25       17.52
Net return with govt payments              7.31      -52.91       56.60
Cost of Production
Total direct expense per bushel            4.79        8.23        3.12
Total dir & ovhd exp per bushel            5.90       10.07        3.82
With labor & management                    6.64       11.11        4.34
Total exp less govt & oth income           5.19        9.30        3.36