TABLE 11 - 30
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                      Soybeans on Cash Rent                             
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             54          12          10
            Number of farms                              39           7           7
            Acres                                    146.45       93.00      145.33
            Yield per acre (bushel)                   31.43       21.32       40.03
            Operators share of yield %               100.00      100.00      100.00
            Value per bushel                           5.04        4.90        5.11
            Total product return per acre            158.51      104.38      204.68
            Miscellaneous income per acre              1.87        5.25        5.48
            Gross return per acre                    160.37      109.63      210.16
            Direct Expenses
              Seed                                    21.16       27.09       21.83
              Fertilizer                               7.55       15.55        2.68
              Crop chemicals                          18.40       20.46       15.11
              Crop insurance                           6.83        8.08        7.57
              Fuel & oil                               9.70        9.81        9.41
              Repairs                                 12.80       15.45       14.05
              Custom hire                              2.61        1.81        2.86
              Land rent                               33.02       27.86       39.52
              Operating interest                       2.98        5.70        1.94
              Miscellaneous                            0.12          -           - 
            Total direct expenses per acre           115.16      131.81      114.98
            Return over direct exp per acre           45.21      -22.18       95.18
            Overhead Expenses
              Hired labor                              5.01        9.33        3.80
              Machinery & bldg leases                  3.53        0.95        2.07
              Farm insurance                           2.89        3.28        4.24
              Utilities                                2.00        2.07        1.70
              Dues & professional fees                 0.41        0.69        0.19
              Interest                                 5.91        4.21        7.00
              Mach & bldg depreciation                10.49       12.05       11.51
              Miscellaneous                            2.90        5.75        1.55
            Total overhead expenses per acre          33.13       38.34       32.07
            Total dir & ovhd expenses per acre       148.29      170.15      147.05
            Net return per acre                       12.08      -60.51       63.11
            Lbr & mgt charge per acre                 15.84       16.31       20.70
            Net return over lbr & mgt                 -3.76      -76.82       42.41
            Government payments                       21.45       16.98       24.78
            Net return with govt payments             17.69      -59.84       67.19
            Cost of Production
            Total direct expense per bushel            3.66        6.18        2.87
            Total dir & ovhd exp per bushel            4.72        7.98        3.67
            With labor & management                    5.22        8.75        4.19
            Total exp less govt & oth income           4.48        7.70        3.43