TABLE 11 - 8
                         Crop Enterprise Analysis, 2001                      
            North Dakota Farm Business Management Education Program             
                                  State Report                                  
                         (Farms Sorted By Net Return)                          

                          Wheat, Winter on Cash Rent                           

                                                       Avg. Of 
                                                      All Farms

                Number of fields                             10
                Number of farms                               8

                Acres                                    118.96
                Yield per acre (bushel)                   29.38
                Operators share of yield %               100.00
                Value per bushel                           2.47
                Total product return per acre             72.66
                Miscellaneous income per acre              5.92
                Gross return per acre                     78.58

                Direct Expenses
                  Seed                                     7.05
                  Fertilizer                              13.59
                  Crop chemicals                           7.99
                  Crop insurance                           5.29
                  Fuel & oil                               6.24
                  Repairs                                  9.10
                  Custom hire                              4.71
                  Land rent                               29.59
                  Operating interest                       0.92
                  Miscellaneous                            0.82
                Total direct expenses per acre            85.31
                Return over direct exp per acre           -6.72

                Overhead Expenses
                  Hired labor                              4.39
                  Machinery & bldg leases                  3.86
                  Farm insurance                           2.24
                  Utilities                                1.34
                  Interest                                 3.44
                  Mach & bldg depreciation                 9.60
                  Miscellaneous                            2.51
                Total overhead expenses per acre          27.39
                Total dir & ovhd expenses per acre       112.69
                Net return per acre                      -34.11

                Lbr & mgt charge per acre                 10.65
                Net return over lbr & mgt                -44.76
                Government payments                       19.70
                Net return with govt payments            -25.06

                Cost of Production
                Total direct expense per bushel            2.90
                Total dir & ovhd exp per bushel            3.84
                With labor & management                    4.20
                Total exp less govt & oth income           3.33