TABLE 11 - 41
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                    Hay, Grass on Owned Land                            
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             32           7           5
            Number of farms                              26           5           5
            Acres                                     98.28       52.29      185.80
            Yield per acre (ton)                       1.23        0.68        1.48
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             29.94       30.00       31.57
            Total product return per acre             36.76       20.33       46.77
            Miscellaneous income per acre                -           -           - 
            Gross return per acre                     36.76       20.33       46.77
            Direct Expenses
              Fuel & oil                               5.09        6.57        2.72
              Repairs                                  7.85        8.01        5.25
              Operating interest                       2.11        0.90        3.87
              Miscellaneous                            0.63        0.49          - 
            Total direct expenses per acre            15.68       15.97       11.84
            Return over direct exp per acre           21.08        4.36       34.93
            Overhead Expenses
              Custom hire                              0.18        1.57          - 
              Hired labor                              1.85        2.11        3.16
              RE & pers. property taxes                2.23        3.98        1.48
              Farm insurance                           0.89        1.04        0.71
              Utilities                                1.01        1.21        1.62
              Interest                                 9.98       19.97        6.67
              Mach & bldg depreciation                 2.56        5.16        1.74
              Miscellaneous                            2.07        4.82        2.18
            Total overhead expenses per acre          20.78       39.86       17.56
            Total dir & ovhd expenses per acre        36.46       55.83       29.40
            Net return per acre                        0.30      -35.50       17.37
            Lbr & mgt charge per acre                  7.59       10.15        7.38
            Net return over lbr & mgt                 -7.29      -45.64        9.99
            Government payments                        1.61        2.69        0.41
            Net return with govt payments             -5.68      -42.96       10.40
            Cost of Production
            Total direct expense per ton              12.77       23.57        7.99
            Total dir & ovhd exp per ton              29.69       82.39       19.84
            With labor & management                   35.87       97.36       24.82
            Total exp less govt & oth income          34.56       93.40       24.55