TABLE 11 - 48
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                Hay, Native Grass on Owned Land                         
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             36           5           7
            Number of farms                              27           5           5
            Acres                                     80.68      103.34       94.17
            Yield per acre (ton)                       1.28        1.05        2.04
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             26.97       21.61       29.75
            Other product return per acre              0.14          -           - 
            Total product return per acre             34.67       22.59       60.73
            Miscellaneous income per acre                -           -           - 
            Gross return per acre                     34.67       22.59       60.73
            Direct Expenses
              Fuel & oil                               4.29        6.52        4.26
              Repairs                                  5.42       11.03        2.49
              Custom hire                              1.53        3.87          - 
              Operating interest                       0.82        0.81        0.05
              Miscellaneous                            0.58        1.17        1.37
            Total direct expenses per acre            12.62       23.40        8.16
            Return over direct exp per acre           22.05       -0.81       52.56
            Overhead Expenses
              Hired labor                              2.79        2.02        2.17
              Machinery & bldg leases                  0.37        1.09        0.66
              RE & pers. property taxes                2.15        3.12        1.07
              Farm insurance                           1.06        1.39        0.78
              Utilities                                0.55        0.85        0.39
              Interest                                 6.15       16.20        1.68
              Mach & bldg depreciation                 5.33        7.46        7.81
              Miscellaneous                            1.58        2.58        1.08
            Total overhead expenses per acre          19.97       34.71       15.64
            Total dir & ovhd expenses per acre        32.60       58.10       23.80
            Net return per acre                        2.07      -35.52       36.92
            Lbr & mgt charge per acre                  8.05       10.76        5.74
            Net return over lbr & mgt                 -5.98      -46.28       31.18
            Government payments                          -           -           - 
            Net return with govt payments             -5.98      -46.28       31.18
            Cost of Production
            Total direct expense per ton               9.86       22.38        4.00
            Total dir & ovhd exp per ton              25.47       55.59       11.66
            With labor & management                   31.75       65.88       14.47
            Total exp less govt & oth income          31.64       65.88       14.47