TABLE 11 - 54
                   Crop Enterprise Analysis, 2000                      
        North Dakota Farm Business Management Education Program             
                             State Report                                  
                     (Farms Sorted By Net Return)                          
                    Hay, Native Grass on Owned Land                         
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                             57           7           9
Number of farms                              35           7           7
Acres                                     68.09       57.71       34.18
Yield per acre (ton)                       1.10        0.72        2.58
Operators share of yield %               100.00      100.00      100.00
Value per ton                             28.24       26.26       32.65
Total product return per acre             31.08       18.98       84.28
Miscellaneous income per acre              0.78          -         9.36
Gross return per acre                     31.86       18.98       93.64
Direct Expenses
  Fuel & oil                               4.15        6.25        3.19
  Repairs                                  5.07        6.99        6.54
  Operating interest                       2.31        2.30        0.40
  Miscellaneous                            0.55        0.45        0.14
Total direct expenses per acre            12.08       15.99       10.27
Return over direct exp per acre           19.78        2.98       83.37
Overhead Expenses
  Hired labor                              2.20        1.53        0.87
  Machinery & bldg leases                  0.36        1.02        0.18
  RE & pers. property taxes                2.22        3.18        3.54
  Farm insurance                           0.97        1.26        0.54
  Utilities                                0.59        1.12        0.63
  Interest                                 6.73       15.63        7.82
  Mach & bldg depreciation                 4.87        3.67        6.23
  Miscellaneous                            1.75        2.93        4.24
Total overhead expenses per acre          19.70       30.34       24.05
Total dir & ovhd expenses per acre        31.78       46.33       34.32
Net return per acre                        0.08      -27.35       59.32
Lbr & mgt charge per acre                  9.15       16.29        9.37
Net return over lbr & mgt                 -9.07      -43.64       49.95
Government payments                        0.35          -           - 
Net return with govt payments             -8.72      -43.64       49.95
Cost of Production
Total direct expense per ton              10.98       22.13        3.98
Total dir & ovhd exp per ton              28.88       64.11       13.30
With labor & management                   37.19       86.66       16.93
Total exp less govt & oth income          36.17       86.66       13.30