TABLE 11 - 39
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                    Hay, Alfalfa on Cash Rent                           
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                            106          28          18
            Number of farms                              71          14          14
            Acres                                     74.78      106.71       74.82
            Yield per acre (ton)                       2.03        1.51        3.04
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             41.35       36.75       47.96
            Total product return per acre             83.78       55.35      145.63
            Miscellaneous income per acre                -           -           - 
            Gross return per acre                     83.78       55.35      145.63
            Direct Expenses
              Seed                                     1.39        2.45        0.68
              Fertilizer                               0.89        1.99        0.41
              Crop insurance                           0.40        0.66          - 
              Fuel & oil                               6.98        6.54        7.74
              Repairs                                  9.09        7.95        8.27
              Custom hire                              4.09        8.23        4.61
              Land rent                               18.61       19.41       19.10
              Operating interest                       2.90        3.30        2.29
              Miscellaneous                            1.21        1.72        0.83
            Total direct expenses per acre            45.56       52.24       43.92
            Return over direct exp per acre           38.22        3.11      101.71
            Overhead Expenses
              Hired labor                              2.18        1.81        2.40
              Machinery & bldg leases                  0.40        0.02        1.46
              Farm insurance                           1.81        2.30        1.19
              Utilities                                1.42        1.41        1.20
              Interest                                 4.27        2.82        3.42
              Mach & bldg depreciation                 7.50        6.67        6.51
              Miscellaneous                            2.32        1.33        3.45
            Total overhead expenses per acre          19.92       16.36       19.64
            Total dir & ovhd expenses per acre        65.48       68.60       63.56
            Net return per acre                       18.30      -13.25       82.07
            Lbr & mgt charge per acre                 12.39        9.72       12.49
            Net return over lbr & mgt                  5.91      -22.98       69.59
            Government payments                        9.57        7.77       13.37
            Net return with govt payments             15.48      -15.21       82.96
            Cost of Production
            Total direct expense per ton              22.49       34.69       14.46
            Total dir & ovhd exp per ton              32.31       45.55       20.93
            With labor & management                   38.43       52.01       25.04
            Total exp less govt & oth income          33.71       46.85       20.64