TABLE 11 - 54
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                        CRP on Owned Land                               
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             91          14          19
            Number of farms                              65          13          13
            Acres                                    164.07      143.91      203.88
            Yield per acre (unit)                     33.95       33.93       39.79
            Operators share of yield %               100.00      100.00      100.00
            Value per unit                             1.00        1.00        1.00
            Total product return per acre             33.95       33.93       39.79
            Miscellaneous income per acre                -           -           - 
            Gross return per acre                     33.95       33.93       39.79
            Direct Expenses
              Seed                                     0.28        2.01          - 
              Crop chemicals                           0.87        1.79        0.64
              Fuel & oil                               0.59        1.97        0.31
              Repairs                                  0.66        1.78        0.43
              Miscellaneous                            0.63        3.80        0.15
            Total direct expenses per acre             3.02       11.34        1.53
            Return over direct exp per acre           30.94       22.59       38.26
            Overhead Expenses
              Hired labor                              0.50        2.63        0.17
              RE & pers. property taxes                3.54        4.61        4.12
              Farm insurance                           0.35        0.54        0.89
              Interest                                 7.71       12.38        3.51
              Mach & bldg depreciation                 0.64        2.30        0.39
              Miscellaneous                            0.73        0.83        0.82
            Total overhead expenses per acre          13.47       23.30        9.90
            Total dir & ovhd expenses per acre        16.48       34.64       11.43
            Net return per acre                       17.47       -0.71       28.36