TABLE 11 - 60
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                Prevented planting on Owned Land                        
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                            114          19          29
            Number of farms                              82          16          16
            Acres                                     88.68      100.02       61.16
            Yield per acre (unit)                        -           -           - 
            Operators share of yield %               100.00      100.00      100.00
            Value per unit                               -           -           - 
            Other product return per acre                -           -           - 
            Total product return per acre                -           -           - 
            Miscellaneous income per acre             51.24       48.64       63.22
            Gross return per acre                     51.24       48.64       63.22
            Direct Expenses
              Crop chemicals                           2.86        5.35        0.73
              Crop insurance                           5.15        7.90        4.57
              Fuel & oil                               3.40        4.40        2.47
              Repairs                                  5.29        7.23        2.91
              Custom hire                              0.38        0.97          - 
              Operating interest                       0.74        0.70        0.53
              Miscellaneous                            0.09          -         0.14
            Total direct expenses per acre            17.90       26.55       11.36
            Return over direct exp per acre           33.34       22.09       51.86
            Overhead Expenses
              Hired labor                              1.07        1.40        0.75
              Machinery & bldg leases                  0.38        0.54        0.25
              RE & pers. property taxes                4.39        4.46        4.29
              Farm insurance                           1.02        1.38        0.93
              Utilities                                0.79        1.00        0.71
              Dues & professional fees                 0.47        1.08        0.07
              Interest                                14.01       28.75        7.80
              Mach & bldg depreciation                 4.18        5.11        2.88
              Miscellaneous                            0.86        1.09        1.11
            Total overhead expenses per acre          27.15       44.81       18.79
            Total dir & ovhd expenses per acre        45.05       71.36       30.15
            Net return per acre                        6.19      -22.72       33.07
            Lbr & mgt charge per acre                  5.86        6.40        4.65
            Net return over lbr & mgt                  0.32      -29.12       28.42
            Government payments                       18.45       20.50       17.88
            Net return with govt payments             18.78       -8.61       46.30