TABLE 11 - 39
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                   Hay, Alfalfa on Owned Land                           
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                            115          19          19
            Number of farms                              89          18          18
            Acres                                     64.57       54.57       95.14
            Yield per acre (ton)                       1.10        0.61        1.50
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             50.48       47.03       54.75
            Other product return per acre              0.52        0.54        1.83
            Total product return per acre             56.24       29.09       83.90
            Miscellaneous income per acre              6.97        1.20       17.45
            Gross return per acre                     63.20       30.28      101.35
            Direct Expenses
              Seed                                     0.84        3.47          - 
              Fertilizer                               1.08        3.45          - 
              Crop chemicals                           0.60        0.61        1.90
              Crop insurance                           0.39        0.14        1.26
              Fuel & oil                               4.97        6.11        4.29
              Repairs                                  7.20        8.99        6.31
              Custom hire                              1.04        0.51        2.27
              Operating interest                       1.81        2.01        2.01
              Miscellaneous                            0.48        0.03        0.63
            Total direct expenses per acre            18.41       25.32       18.67
            Return over direct exp per acre           44.79        4.96       82.68
            Overhead Expenses
              Hired labor                              1.84        3.61        1.56
              Machinery & bldg leases                  0.54        0.99        0.29
              RE & pers. property taxes                3.35        3.85        2.66
              Farm insurance                           1.50        1.61        1.01
              Utilities                                1.15        1.27        1.05
              Dues & professional fees                 0.21        0.55        0.07
              Interest                                10.65       17.65        6.94
              Mach & bldg depreciation                 6.92        7.05        4.94
              Miscellaneous                            1.68        1.62        1.56
            Total overhead expenses per acre          27.84       38.20       20.07
            Total dir & ovhd expenses per acre        46.26       63.52       38.74
            Net return per acre                       16.95      -33.24       62.61
            Lbr & mgt charge per acre                  9.01       10.60        8.00
            Net return over lbr & mgt                  7.94      -43.83       54.61
            Government payments                        4.58        4.60        3.95
            Net return with govt payments             12.52      -39.23       58.56
            Cost of Production
            Total direct expense per ton              16.68       41.71       12.46
            Total dir & ovhd exp per ton              41.91      104.64       25.84
            With labor & management                   50.07      122.11       31.18
            Total exp less govt & oth income          39.13      111.67       15.69