TABLE 11 - 25
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                       Flax on Share Rent                               
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             63           9          10
            Number of farms                              35           7           7
            Acres                                     93.93       78.08       93.32
            Yield per acre (bushel)                   21.48       18.64       26.31
            Operators share of yield %                68.21       66.44       68.64
            Value per bushel                           5.28        4.97        5.26
            Other product return per acre              0.01          -           - 
            Total product return per acre             77.53       62.10       95.15
            Miscellaneous income per acre              0.26          -           - 
            Gross return per acre                     77.79       62.10       95.15
            Direct Expenses
              Seed                                     5.89        5.88        5.35
              Fertilizer                              13.62       12.22       13.31
              Crop chemicals                          15.41       19.99       19.18
              Crop insurance                           2.45        4.24        2.21
              Fuel & oil                               7.25        9.17        5.39
              Repairs                                  9.25       11.74        9.78
              Custom hire                              2.57        4.57        1.88
              Operating interest                       2.18        1.82        3.13
              Miscellaneous                            0.49          -         2.87
            Total direct expenses per acre            59.11       69.63       63.10
            Return over direct exp per acre           18.67       -7.53       32.05
            Overhead Expenses
              Hired labor                              3.44        6.48        0.52
              Machinery & bldg leases                  1.50        0.73        0.36
              Farm insurance                           1.23        1.65        1.14
              Utilities                                1.14        1.38        1.27
              Dues & professional fees                 0.67        0.53        0.68
              Interest                                 3.29        3.42        2.67
              Mach & bldg depreciation                 7.84       12.65        5.03
              Miscellaneous                            1.84        4.94        0.96
            Total overhead expenses per acre          20.94       31.77       12.63
            Total dir & ovhd expenses per acre        80.06      101.39       75.73
            Net return per acre                       -2.27      -39.30       19.42
            Lbr & mgt charge per acre                 13.73       14.86       11.56
            Net return over lbr & mgt                -16.00      -54.16        7.85
            Government payments                       12.57       11.85       13.77
            Net return with govt payments             -3.42      -42.31       21.63
            Cost of Production
            Total direct expense per bushel            4.03        5.62        3.49
            Total dir & ovhd exp per bushel            5.46        8.19        4.19
            With labor & management                    6.40        9.39        4.83
            Total exp less govt & oth income           5.52        8.43        4.07