TABLE 11 - 4
                   Crop Enterprise Analysis, 2000                      
       North Dakota Farm Business Management Education Program             
                            State Report                                  
                    (Farms Sorted By Net Return)                          
                     Wheat, Spring on Owned Land                           
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                            235          43          51
Number of farms                             131          26          26
Acres                                    142.33      120.93      158.05
Yield per acre (bushel)                   35.00       25.22       43.97
Operators share of yield %               100.00      100.00      100.00
Value per bushel                           3.39        3.15        3.50
Total product return per acre            118.53       79.43      153.86
Miscellaneous income per acre              5.36        6.72        4.46
Gross return per acre                    123.89       86.15      158.32
Direct Expenses
  Seed                                     6.91        7.27        6.88
  Fertilizer                              14.93       13.76       13.83
  Crop chemicals                          11.77       12.38       12.21
  Crop insurance                           5.68        6.09        5.33
  Fuel & oil                               7.19        7.07        7.98
  Repairs                                  9.95       11.48       10.24
  Custom hire                              3.15        3.94        1.87
  Operating interest                       2.74        4.80        1.80
  Miscellaneous                            0.40        0.26        0.20
Total direct expenses per acre            62.72       67.05       60.36
Return over direct exp per acre           61.17       19.10       97.96
Overhead Expenses
  Hired labor                              3.27        4.47        2.95
  Machinery & bldg leases                  0.79        0.45        0.79
  RE & pers. property taxes                3.79        4.05        3.64
  Farm insurance                           1.55        1.95        1.22
  Utilities                                1.21        1.36        1.40
  Dues & professional fees                 0.39        0.74        0.18
  Interest                                13.76       19.83        9.91
  Mach & bldg depreciation                 8.18        7.19        7.93
  Miscellaneous                            2.00        2.33        2.20
Total overhead expenses per acre          34.94       42.38       30.23
Total dir & ovhd expenses per acre        97.66      109.43       90.59
Net return per acre                       26.23      -23.27       67.73
Lbr & mgt charge per acre                 12.54       14.25       12.45
Net return over lbr & mgt                 13.69      -37.52       55.28
Government payments                       19.56       21.85       18.71
Net return with govt payments             33.25      -15.67       73.98
Cost of Production
Total direct expense per bushel            1.79        2.66        1.37
Total dir & ovhd exp per bushel            2.79        4.34        2.06
With labor & management                    3.15        4.90        2.34
Total exp less govt & oth income           2.44        3.77        1.82