TABLE 11 - 4
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                  Wheat, Spring on Owned Land                           
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                            239          53          49
            Number of farms                             132          26          26
            Acres                                    141.55      121.08      219.40
            Yield per acre (bushel)                   34.14       27.08       43.01
            Operators share of yield %               100.00      100.00      100.00
            Value per bushel                           2.95        2.95        2.96
            Other product return per acre              0.09          -         0.17
            Total product return per acre            100.87       79.89      127.64
            Miscellaneous income per acre              3.56        3.15        3.46
            Gross return per acre                    104.43       83.04      131.10
            Direct Expenses
              Seed                                     7.75        7.47        7.19
              Fertilizer                              18.00       17.51       20.22
              Crop chemicals                          12.19       15.43       10.58
              Crop insurance                           5.76        7.10        4.77
              Fuel & oil                               7.75        9.54        7.37
              Repairs                                 10.18       13.30        9.39
              Custom hire                              3.66        5.78        3.16
              Operating interest                       2.37        4.01        1.72
              Miscellaneous                            0.40        0.00        0.70
            Total direct expenses per acre            68.06       80.14       65.10
            Return over direct exp per acre           36.37        2.91       66.00
            Overhead Expenses
              Hired labor                              3.12        4.04        4.36
              Machinery & bldg leases                  0.96        0.57        0.79
              RE & pers. property taxes                4.30        5.49        4.09
              Farm insurance                           1.80        2.34        1.78
              Utilities                                1.38        2.24        1.02
              Interest                                13.89       20.46        8.75
              Mach & bldg depreciation                 8.14        7.94        8.65
              Miscellaneous                            2.71        2.92        2.79
            Total overhead expenses per acre          36.29       46.02       32.24
            Total dir & ovhd expenses per acre       104.35      126.15       97.33
            Net return per acre                        0.08      -43.11       33.76
            Lbr & mgt charge per acre                 13.04       16.78       11.00
            Net return over lbr & mgt                -12.96      -59.89       22.77
            Government payments                       17.88       20.90       17.23
            Net return with govt payments              4.92      -39.00       40.00
            Cost of Production
            Total direct expense per bushel            1.99        2.96        1.51
            Total dir & ovhd exp per bushel            3.06        4.66        2.26
            With labor & management                    3.44        5.28        2.52
            Total exp less govt & oth income           2.81        4.39        2.03