TABLE 11 - 27
                     Crop Enterprise Analysis, 2000                      
        North Dakota Farm Business Management Education Program             
                             State Report                                  
                      (Farms Sorted By Net Return)                          
                           Oats on Owned Land                               
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                             55           9           9
Number of farms                              43           8           8
Acres                                     45.80       54.70       41.22
Yield per acre (bushel)                   53.46       32.58       78.64
Operators share of yield %               100.00      100.00      100.00
Value per bushel                           1.16        1.10        1.30
Other product return per acre              1.47          -         9.97
Total product return per acre             63.38       35.99      112.14
Miscellaneous income per acre              4.85        2.78        3.60
Gross return per acre                     68.23       38.76      115.74
Direct Expenses
  Seed                                     5.03        5.25        6.14
  Fertilizer                               8.28        8.46       12.19
  Crop chemicals                           3.30        5.35        3.10
  Crop insurance                           2.53        3.96        1.71
  Fuel & oil                               7.56        9.66        7.52
  Repairs                                 10.84       13.78        8.52
  Custom hire                              2.90        1.21        2.77
  Operating interest                       3.45        4.02        0.80
  Miscellaneous                            0.08          -         0.05
Total direct expenses per acre            44.67       51.69       42.81
Return over direct exp per acre           23.56      -12.92       72.93
Overhead Expenses
  Hired labor                              1.84        2.67        0.83
  RE & pers. property taxes                2.85        3.46        3.56
  Farm insurance                           1.77        2.60        1.78
  Utilities                                1.47        2.12        0.90
  Dues & professional fees                 0.40        0.58        0.76
  Interest                                11.10       10.79       10.30
  Mach & bldg depreciation                 7.87        8.74        7.09
  Miscellaneous                            2.55        2.97        2.02
Total overhead expenses per acre          29.86       33.92       27.25
Total dir & ovhd expenses per acre        74.53       85.61       70.06
Net return per acre                       -6.30      -46.85       45.68
Lbr & mgt charge per acre                 13.75       13.03       14.76
Net return over lbr & mgt                -20.06      -59.88       30.93
Government payments                       16.76       19.62       15.89
Net return with govt payments             -3.29      -40.26       46.81
Cost of Production
Total direct expense per bushel            0.84        1.59        0.54
Total dir & ovhd exp per bushel            1.39        2.63        0.89
With labor & management                    1.65        3.03        1.08
Total exp less govt & oth income           1.22        2.34        0.70