TABLE 11 - 29
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                     Soybeans on Owned Land                             
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             32           5           6
            Number of farms                              28           5           5
            Acres                                    126.33       46.12      123.37
            Yield per acre (bushel)                   32.31       17.72       35.43
            Operators share of yield %               100.00      100.00      100.00
            Value per bushel                           4.98        5.06        5.31
            Total product return per acre            160.92       89.64      188.24
            Miscellaneous income per acre              7.49        2.68       39.80
            Gross return per acre                    168.41       92.32      228.04
            Direct Expenses
              Seed                                    18.77       26.16       23.92
              Fertilizer                              12.70       12.95        6.89
              Crop chemicals                          22.27       15.85       21.65
              Crop insurance                           5.99        6.70        8.83
              Fuel & oil                               9.73        9.02        5.22
              Repairs                                 11.22       11.72        8.95
              Custom hire                              5.83        2.12        8.50
              Operating interest                       1.36        5.04        0.98
              Miscellaneous                            0.18          -           - 
            Total direct expenses per acre            88.05       89.56       84.93
            Return over direct exp per acre           80.36        2.76      143.11
            Overhead Expenses
              Custom hire                              0.61          -         2.85
              Hired labor                              5.17        7.45        2.10
              Machinery & bldg leases                  1.42        1.74        1.94
              RE & pers. property taxes                5.28        8.85        6.34
              Farm insurance                           2.39        2.57        2.01
              Utilities                                1.59        1.18        0.81
              Dues & professional fees                 0.26        0.76        0.38
              Interest                                12.55       23.21       20.80
              Mach & bldg depreciation                10.75        9.29        6.72
              Miscellaneous                            2.63        2.82        0.81
            Total overhead expenses per acre          42.66       57.89       44.76
            Total dir & ovhd expenses per acre       130.70      147.44      129.69
            Net return per acre                       37.71      -55.12       98.35
            Lbr & mgt charge per acre                 16.44       12.79       18.82
            Net return over lbr & mgt                 21.27      -67.91       79.53
            Government payments                       21.41       18.16       22.54
            Net return with govt payments             42.68      -49.75      102.07
            Cost of Production
            Total direct expense per bushel            2.73        5.05        2.40
            Total dir & ovhd exp per bushel            4.05        8.32        3.66
            With labor & management                    4.55        9.04        4.19
            Total exp less govt & oth income           3.66        7.87        2.43