TABLE 12 - 3
                          Livestock Enterprise Analysis, 2001                                 
                 North Dakota Farm Business Management Education Program                    
                                    State Report                                         
                         (Farms Sorted By Net Return Per Unit)                             
                      Beef Replacement Heifers -- Average per Head                       
                                    Avg. Of                                               
                                   All Farms           Low 20%             High 20%      
Number of farms                       44                   8                   9         
                              Quantity     Value  Quantity     Value  Quantity     Value
Beef Replace sold (hd)            0.11     83.24      0.01      6.35        -         - 
Transferred out (hd)              1.15    907.39      1.25    914.91      1.02    814.84
Cull sales (hd)                   0.00      2.17        -         -         -         - 
Butchered (hd)                    0.00      0.58        -         -         -         - 
Less purchased (hd)              -0.11    -65.89     -0.04    -27.83     -0.12    -60.44
Less transferred in (hd)         -0.78   -439.45     -0.99   -573.89     -0.88   -463.07
Inventory change (hd)            -0.37   -247.10     -0.23   -156.31     -0.02     15.00
Total production (hd)             0.00    240.95      0.00    163.23      0.00    306.33
Other income                                   -                   -                   - 
Gross return                              240.95              163.23              306.33
Direct Expenses
  Barley (bu.)                    2.91      4.34      5.06      7.34      4.98      7.54
  Corn (bu.)                      1.88      3.36      1.91      3.86      3.12      5.62
  Corn Silage (lb.)             970.54      7.37  3,229.81     23.89    285.71      2.14
  Hay, Alfalfa (lb.)            565.68     11.57    285.71      5.93    439.56     10.99
  Hay, Grass & Other (lb.)    2,650.08     35.93  4,349.07     59.47  1,600.77     24.01
  Haylage, Grass & Other (lb.)   83.54      0.67        -         -     549.45      4.40
  Oats (bu.)                      4.74      5.31      3.04      3.30        -         - 
  Pasture (aum)                   4.61     50.17      4.63     44.71      4.77     50.71
  Complete Ration (lb.)         185.45      6.68    626.21     30.82    136.37      3.49
  Protein Vit Minerals (lb.)     31.86      4.09     23.35      4.72      9.56      1.95
  Other feed stuffs             263.86      2.11    403.73      3.14     27.47      0.19
  Breeding fees                             0.68                  -                 4.47
  Veterinary                                5.90                5.14                4.23
  Livestock supplies                        3.00                5.19                0.27
  Fuel & oil                                4.86                1.74                2.53
  Repairs                                   7.92                5.09                4.47
  Custom hire                               2.68                5.72                0.27
  Operating interest                        6.67                1.88                1.44
  Miscellaneous                             0.19                1.21                  - 
Total direct expenses                     163.48              213.14              128.72
Return over direct expense                 77.47              -49.91              177.61
Overhead Expenses
  Hired labor                               4.92                1.28                3.81
  Farm insurance                            3.46                2.22                1.57
  Utilities                                 4.52                2.53                4.01
  Interest                                  6.76                3.43                6.77
  Mach & bldg depreciation                  6.45                3.88                1.64
  Miscellaneous                             3.84                2.89                2.34
Total overhead expenses                    29.94               16.22               20.15
Total dir & ovhd expenses                 193.42              229.37              148.87
Net return                                 47.53              -66.14              157.46
Other Information
No. purchased or trans in                     24                  21                  20
Number sold or trans out                      34                  25                  21
Average number of head                        27                  20                  20
Percentage death loss                          -                   -                   - 
Feed cost per average head                131.58              187.18              111.04
Avg. purchase weight                         560                  -                   - 
Avg. sales weight                          1,039                  -                   - 
Avg. purch price / head                   606.67                  -                   - 
Avg. sales price / head                   790.80                  -                   -