TABLE 11 - 38
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                   Hay, Alfalfa on Owned Land                           
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                            100          15          34
            Number of farms                              77          15          15
            Acres                                     66.79       44.12       41.25
            Yield per acre (ton)                       2.36        1.43        3.21
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             42.63       40.46       47.64
            Other product return per acre              0.70        6.35          - 
            Total product return per acre            101.29       64.07      153.00
            Miscellaneous income per acre                -           -           - 
            Gross return per acre                    101.29       64.07      153.00
            Direct Expenses
              Seed                                     0.99        3.17          - 
              Fuel & oil                               8.51       15.12        5.88
              Repairs                                 10.63       17.31        9.60
              Custom hire                              2.18        0.46        2.21
              Operating interest                       2.25        1.95        0.89
              Miscellaneous                            1.17        0.84        1.06
            Total direct expenses per acre            25.72       38.85       19.62
            Return over direct exp per acre           75.57       25.22      133.37
            Overhead Expenses
              Hired labor                              3.22        3.01        3.39
              Machinery & bldg leases                  0.69        2.12        0.18
              RE & pers. property taxes                2.68        2.80        2.75
              Farm insurance                           2.04        2.15        1.94
              Utilities                                1.85        2.43        1.30
              Interest                                11.82       16.41       10.19
              Mach & bldg depreciation                 8.02       12.07        7.25
              Miscellaneous                            2.55        5.40        1.92
            Total overhead expenses per acre          32.86       46.39       28.93
            Total dir & ovhd expenses per acre        58.58       85.24       48.55
            Net return per acre                       42.71      -21.17      104.44
            Lbr & mgt charge per acre                 13.13       16.30       15.87
            Net return over lbr & mgt                 29.58      -37.46       88.57
            Government payments                        9.35       12.58        4.56
            Net return with govt payments             38.93      -24.88       93.13
            Cost of Production
            Total direct expense per ton              10.90       27.23        6.11
            Total dir & ovhd exp per ton              24.83       59.74       15.12
            With labor & management                   30.39       71.16       20.06
            Total exp less govt & oth income          26.13       57.89       18.64