TABLE 11 - 47
                   Crop Enterprise Analysis, 2000                      
       North Dakota Farm Business Management Education Program             
                            State Report                                  
                    (Farms Sorted By Net Return)                          
                       Hay, Grass on Cash Rent                             
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                            106          27          14
Number of farms                              63          12          12
Acres                                     92.17       75.78       93.79
Yield per acre (ton)                       1.32        0.84        2.00
Operators share of yield %               100.00      100.00      100.00
Value per ton                             26.61       27.36       30.32
Total product return per acre             35.13       22.97       60.63
Miscellaneous income per acre              0.10          -           - 
Gross return per acre                     35.23       22.97       60.63
Direct Expenses
  Fertilizer                               0.16        0.74          - 
  Fuel & oil                               4.94        5.55        4.47
  Repairs                                  6.75        8.26        6.26
  Land rent                                8.41        9.74        5.24
  Operating interest                       2.01        2.08        2.62
  Miscellaneous                            0.48        0.78        0.48
Total direct expenses per acre            22.70       27.16       19.07
Return over direct exp per acre           12.53       -4.20       41.57
Overhead Expenses
  Hired labor                              1.09        1.73        1.16
  Machinery & bldg leases                  0.44        0.50        1.46
  Farm insurance                           0.74        0.92        0.35
  Utilities                                0.71        1.06        0.29
  Interest                                 2.10        2.34        3.02
  Mach & bldg depreciation                 3.13        3.66        2.07
  Miscellaneous                            1.24        1.32        1.23
Total overhead expenses per acre           9.44       11.53        9.59
Total dir & ovhd expenses per acre        32.15       38.69       28.66
Net return per acre                        3.08      -15.73       31.97
Lbr & mgt charge per acre                  8.88        7.90       11.37
Net return over lbr & mgt                 -5.80      -23.63       20.61
Government payments                        0.39        0.55        0.27
Net return with govt payments             -5.41      -23.08       20.88
Cost of Production
Total direct expense per ton              17.20       32.36        9.54
Total dir & ovhd exp per ton              24.35       46.10       14.33
With labor & management                   31.08       55.52       20.02
Total exp less govt & oth income          30.71       54.87       19.88