TABLE 11 - 5
                     Crop Enterprise Analysis, 2000                      
          North Dakota Farm Business Management Education Program             
                             State Report                                  
                     (Farms Sorted By Net Return)                          
                      Wheat, Spring on Cash Rent                           
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                            394          71          88
Number of farms                             167          33          34
Acres                                    156.82      129.92      160.46
Yield per acre (bushel)                   33.49       23.91       40.34
Operators share of yield %               100.00      100.00      100.00
Value per bushel                           3.39        3.13        3.58
Other product return per acre              0.00        0.03          - 
Total product return per acre            113.58       74.90      144.58
Miscellaneous income per acre              9.42        6.39       12.92
Gross return per acre                    123.00       81.30      157.49
Direct Expenses
  Seed                                     7.29        8.13        6.85
  Fertilizer                              14.95       13.70       14.36
  Crop chemicals                          11.88       15.41       11.35
  Crop insurance                           6.48        8.02        6.46
  Fuel & oil                               6.40        6.77        6.37
  Repairs                                  9.81       10.85        9.38
  Custom hire                              3.28        3.40        3.17
  Land rent                               29.10       27.78       28.22
  Operating interest                       3.12        4.32        2.51
  Miscellaneous                            0.57        0.45        0.60
Total direct expenses per acre            92.86       98.83       89.27
Return over direct exp per acre           30.14      -17.54       68.22
Overhead Expenses
  Hired labor                              3.12        2.39        3.10
  Machinery & bldg leases                  1.54        2.00        1.42
  Farm insurance                           1.43        1.24        1.35
  Utilities                                1.13        1.11        1.21
  Dues & professional fees                 0.44        0.58        0.56
  Interest                                 3.24        3.31        2.77
  Mach & bldg depreciation                 8.03        6.07        7.89
  Miscellaneous                            1.86        1.79        1.76
Total overhead expenses per acre          20.78       18.49       20.07
Total dir & ovhd expenses per acre       113.65      117.32      109.34
Net return per acre                        9.35      -36.03       48.15
Lbr & mgt charge per acre                 12.25       13.37       11.99
Net return over lbr & mgt                 -2.90      -49.39       36.16
Government payments                       20.37       22.01       20.16
Net return with govt payments             17.48      -27.39       56.32
Cost of Production
Total direct expense per bushel            2.77        4.13        2.21
Total dir & ovhd exp per bushel            3.39        4.91        2.71
With labor & management                    3.76        5.47        3.01
Total exp less govt & oth income           2.87        4.28        2.19