TABLE 11 - 26
                     Crop Enterprise Analysis, 2000                      
          North Dakota Farm Business Management Education Program             
                              State Report                                  
                      (Farms Sorted By Net Return)                          
                           Flax on Share Rent                               
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                             70           9          27
Number of farms                              37           7           7
Acres                                     82.73      115.84       65.22
Yield per acre (bushel)                   19.23       14.04       22.84
Operators share of yield %                68.42       65.44       67.32
Value per bushel                           5.52        5.50        5.66
Total product return per acre             72.16       49.89       87.02
Miscellaneous income per acre              5.56        0.15       14.05
Gross return per acre                     77.72       50.03      101.06
Direct Expenses
  Seed                                     4.82        5.80        4.84
  Fertilizer                              11.72       17.91       10.80
  Crop chemicals                          14.63       18.36       14.57
  Crop insurance                           3.22        4.06        2.90
  Fuel & oil                               6.82        8.64        6.22
  Repairs                                 11.22       15.94        7.51
  Custom hire                              2.20        3.91        1.83
  Operating interest                       2.22        1.93        2.67
  Miscellaneous                            0.99          -         0.17
Total direct expenses per acre            57.85       76.55       51.51
Return over direct exp per acre           19.87      -26.51       49.55
Overhead Expenses
  Hired labor                              1.82        2.44        2.43
  Machinery & bldg leases                  1.55        2.01        3.54
  Farm insurance                           1.17        1.77        0.78
  Utilities                                1.75        2.18        1.42
  Dues & professional fees                 0.50        0.40        0.38
  Interest                                 3.85        6.23        3.16
  Mach & bldg depreciation                 8.38       14.85        7.54
  Miscellaneous                            1.86        3.42        0.76
Total overhead expenses per acre          20.89       33.30       20.02
Total dir & ovhd expenses per acre        78.74      109.85       71.54
Net return per acre                       -1.02      -59.81       29.53
Lbr & mgt charge per acre                 13.72       16.55       12.25
Net return over lbr & mgt                -14.74      -76.37       17.28
Government payments                       14.21       15.59       15.08
Net return with govt payments             -0.53      -60.78       32.36
Cost of Production
Total direct expense per bushel            4.40        8.33        3.35
Total dir & ovhd exp per bushel            5.98       11.96        4.65
With labor & management                    7.03       13.76        5.45
Total exp less govt & oth income           5.53       12.05        3.56