TABLE 12 - 5
                             Livestock Enterprise Analysis, 2001                                 
                   North Dakota Farm Business Management Education Program                    
                                       State Report                                         
                            (Farms Sorted By Net Return Per Unit)                             
                          Beef, Background Beef -- Average Per Head                           
                                     Avg. Of                                               
                                    All Farms           Low 20%             High 20%      
Number of farms                        86                  17                  17         
                              Quantity     Value  Quantity     Value  Quantity     Value
Backgnd Beef sold (lb)          559.27    462.47    488.19    410.86    504.65    427.14
Transferred out (lb)             78.51     60.52     79.72     58.15    131.63     99.85
Butchered (lb)                    1.65      1.17      4.43      2.84      1.97      1.29
Less purchased (lb)             -69.73    -59.30     -0.34     -0.44    -13.15    -14.15
Less transferred in (lb)       -404.38   -359.05   -353.38   -323.09   -498.40   -431.08
Inventory change (lb)            26.66     -4.97    -59.55    -90.46     91.86     56.51
Total production (lb)           191.99    100.84    159.07     57.86    218.55    139.56
Other income                                0.92                3.33                2.39
Gross return                              101.77               61.20              141.94
Direct Expenses
  Barley (bu.)                    3.79      5.70      5.19      7.37      1.51      2.27
  Corn (bu.)                      4.15      7.46      5.18      9.26      2.59      4.85
  Corn Silage (lb.)             897.49      7.79    183.90      1.47    135.72      1.05
  Hay, Alfalfa (lb.)             79.39      1.80    194.13      4.25     90.64      2.28
  Hay, Grass & Other (lb.)      686.82     11.79    843.98     14.33    940.48     16.06
  Oats (bu.)                      2.87      3.25      7.19      7.32      2.50      2.56
  Pasture (aum)                   0.16      2.17      0.51      6.94      0.25      3.41
  Peas, Field (lb.)               0.06      0.17        -         -       0.38      1.11
  Wheat, Spring (bu.)             0.22      0.36      0.01      0.55      0.93      1.07
  Complete Ration (lb.)         197.58      7.99     95.74      4.00    164.51      7.04
  Creep / Starter (lb.)          21.86      1.16      4.23      0.28    136.43      7.19
  Protein Vit Minerals (lb.      72.27      9.97     25.31      4.32     19.03      4.05
  Other feed stuffs              85.93      0.75    170.34      1.14     54.72      0.72
  Veterinary                                4.45                3.87                1.44
  Livestock supplies                        1.64                2.10                2.16
  Fuel & oil                                1.34                2.02                0.74
  Repairs                                   2.72                4.45                1.94
  Custom hire                               0.62                1.00                0.67
  Hauling and trucking                      0.41                0.87                0.89
  Marketing                                 3.00                2.29                2.43
  Bedding                                   0.34                0.61                0.61
  Operating interest                        2.14                3.51                0.50
Total direct expenses                      77.02               81.96               65.01
Return over direct expense                 24.75              -20.77               76.93
Overhead Expenses
  Hired labor                               2.02                2.29                2.28
  Farm insurance                            0.62                0.84                0.38
  Utilities                                 0.91                1.21                0.72
  Interest                                  1.90                2.38                1.40
  Mach & bldg depreciation                  1.70                2.41                1.37
  Miscellaneous                             1.22                1.96                0.72
Total overhead expenses                     8.37               11.08                6.87
Total dir & ovhd expenses                  85.39               93.05               71.88
Net return                                 16.38              -31.85               70.06
Other Information
No. purchased or trans in                    136                  87                 115
Number sold or trans out                     135                 105                 106
Percentage death loss                        0.4                 0.6                 0.3
Avg. daily gain (lbs)                       1.64                1.32                1.78
Lbs of conc / lb of gain                    4.01                5.63                3.20
Lbs of feed / lb of gain                    9.79               13.10                8.17
Feed cost per cwt of gain                  31.44               38.50               24.54
Feed cost per head                         60.36               61.23               53.64
Average purchase weight                      594                  -                   - 
Average sales weight                         736                  -                   - 
Avg purch price / cwt                      85.05                  -                   - 
Avg sales price / cwt                      82.69               84.16               84.64