TABLE 11 - 24
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                        Flax on Cash Rent                               
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             76          11          21
            Number of farms                              49           9          10
            Acres                                     98.33      145.86       73.16
            Yield per acre (bushel)                   19.75       13.82       25.95
            Operators share of yield %               100.00      100.00      100.00
            Value per bushel                           5.25        4.82        5.25
            Other product return per acre              0.02          -         0.11
            Total product return per acre            103.75       66.63      136.34
            Miscellaneous income per acre              1.15        2.86          - 
            Gross return per acre                    104.89       69.49      136.34
            Direct Expenses
              Seed                                     5.66        6.20        5.37
              Fertilizer                              16.15       22.49       13.89
              Crop chemicals                          17.36       19.78       15.57
              Crop insurance                           4.68        6.72        2.99
              Fuel & oil                               7.45        7.85        6.60
              Repairs                                 10.28       12.02        8.32
              Custom hire                              2.73        2.03        1.55
              Land rent                               28.23       32.38       25.81
              Operating interest                       2.51        3.39        1.46
              Miscellaneous                            0.02          -           - 
            Total direct expenses per acre            95.07      112.86       81.57
            Return over direct exp per acre            9.82      -43.37       54.77
            Overhead Expenses
              Hired labor                              2.98        2.81        5.26
              Machinery & bldg leases                  1.08        1.16        0.16
              Farm insurance                           1.31        1.79        1.53
              Utilities                                1.31        1.58        0.99
              Dues & professional fees                 0.61        0.36        0.90
              Interest                                 3.31        4.97        2.96
              Mach & bldg depreciation                 9.31       13.42        7.95
              Miscellaneous                            2.25        3.66        1.34
            Total overhead expenses per acre          22.15       29.75       21.08
            Total dir & ovhd expenses per acre       117.22      142.61      102.66
            Net return per acre                      -12.33      -73.12       33.68
            Lbr & mgt charge per acre                 13.65       14.02       12.51
            Net return over lbr & mgt                -25.97      -87.15       21.17
            Government payments                       16.72       16.32       14.55
            Net return with govt payments             -9.25      -70.83       35.72
            Cost of Production
            Total direct expense per bushel            4.81        8.17        3.14
            Total dir & ovhd exp per bushel            5.93       10.32        3.96
            With labor & management                    6.62       11.34        4.44
            Total exp less govt & oth income           5.72        9.95        3.87