TABLE 11 - 35
                   Crop Enterprise Analysis, 2000                      
       North Dakota Farm Business Management Education Program             
                           State Report                                  
                    (Farms Sorted By Net Return)                          
                       Soybeans on Cash Rent                             
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                             48           7           7
Number of farms                              32           6           6
Acres                                    120.28       54.74      175.96
Yield per acre (bushel)                   30.01       22.53       32.98
Operators share of yield %               100.00      100.00      100.00
Value per bushel                           5.16        4.91        5.50
Total product return per acre            154.81      110.73      181.25
Miscellaneous income per acre              4.28        4.48          - 
Gross return per acre                    159.09      115.21      181.25
Direct Expenses
  Seed                                    17.65       26.46       16.75
  Fertilizer                               6.31       15.02        2.64
  Crop chemicals                          19.47       20.68       19.47
  Crop insurance                           8.02        4.09        7.06
  Fuel & oil                               9.29        8.10        9.04
  Repairs                                 13.73       10.17       12.68
  Custom hire                              3.59       15.16        0.47
  Land rent                               35.02       32.63       32.18
  Operating interest                       3.06        1.95        1.97
  Miscellaneous                            0.51        0.26          - 
Total direct expenses per acre           116.66      134.53      102.26
Return over direct exp per acre           42.43      -19.31       78.98
Overhead Expenses
  Hired labor                              5.26        5.24        2.68
  Machinery & bldg leases                  3.06        1.10        2.68
  Farm insurance                           2.13        1.47        2.68
  Utilities                                1.46        1.51        1.59
  Dues & professional fees                 0.56        0.17        0.12
  Interest                                 4.43        3.44        3.69
  Mach & bldg depreciation                 8.94        8.47        7.77
  Miscellaneous                            1.88        1.23        3.22
Total overhead expenses per acre          27.73       22.63       24.45
Total dir & ovhd expenses per acre       144.39      157.15      126.71
Net return per acre                       14.70      -41.94       54.54
Lbr & mgt charge per acre                 15.18       14.16       14.60
Net return over lbr & mgt                 -0.48      -56.10       39.93
Government payments                       24.19       23.59       25.49
Net return with govt payments             23.71      -32.50       65.42
Cost of Production
Total direct expense per bushel            3.89        5.97        3.10
Total dir & ovhd exp per bushel            4.81        6.97        3.84
With labor & management                    5.32        7.60        4.28
Total exp less govt & oth income           4.37        6.36        3.51