TABLE 11 - 26
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                       Oats on Owned Land                               
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             28           5           5
            Number of farms                              28           5           5
            Acres                                     50.27       40.70       57.68
            Yield per acre (bushel)                   45.13       23.39       63.62
            Operators share of yield %               100.00      100.00      100.00
            Value per bushel                           1.36        1.26        1.45
            Other product return per acre              1.39        1.03          - 
            Total product return per acre             62.55       30.46       92.07
            Miscellaneous income per acre              6.73        6.85        7.05
            Gross return per acre                     69.29       37.31       99.11
            Direct Expenses
              Seed                                     4.85        6.17        7.66
              Fertilizer                               7.17        6.06        8.99
              Crop chemicals                           3.51        3.28        2.72
              Crop insurance                           2.19        0.93        0.15
              Fuel & oil                               9.05       11.62        6.41
              Repairs                                 12.19       13.59        8.66
              Custom hire                              4.72        4.04        5.57
              Operating interest                       1.95        3.16        1.72
              Miscellaneous                            0.26          -           - 
            Total direct expenses per acre            45.89       48.84       41.87
            Return over direct exp per acre           23.40      -11.53       57.24
            Overhead Expenses
              Hired labor                              2.02        0.10        0.56
              Machinery & bldg leases                  0.67        0.26          - 
              RE & pers. property taxes                2.88        3.90        2.63
              Farm insurance                           1.57        1.86        0.64
              Utilities                                1.61        2.84        1.11
              Interest                                12.96       23.21       12.69
              Mach & bldg depreciation                 6.68        9.39        4.17
              Miscellaneous                            3.58        6.13        1.36
            Total overhead expenses per acre          31.96       47.70       23.16
            Total dir & ovhd expenses per acre        77.85       96.54       65.03
            Net return per acre                       -8.56      -59.23       34.08
            Lbr & mgt charge per acre                 15.67       33.07        9.62
            Net return over lbr & mgt                -24.23      -92.30       24.46
            Government payments                       12.34       12.58        7.16
            Net return with govt payments            -11.89      -79.72       31.62
            Cost of Production
            Total direct expense per bushel            1.02        2.09        0.66
            Total dir & ovhd exp per bushel            1.72        4.13        1.02
            With labor & management                    2.07        5.54        1.17
            Total exp less govt & oth income           1.62        4.67        0.95