TABLE 12 - 1
                              Livestock Enterprise Analysis, 2002
                    North Dakota Farm Business Management Education Program
                                         State Report
                             (Farms Sorted By Net Return Per Unit)
                                Beef Cow-Calf -- Average Per Cow
                                           Avg. Of                         
                                          All Farms            Low 20%            High 20%
Number of farms                              130                  26                  26
                                     Quantity     Value  Quantity     Value  Quantity     Value
Beef Calves sold (lb)                  143.35    121.29    128.66    107.53    118.56    101.86
Transferred out (lb)                   356.43    305.40    334.09    286.42    411.59    352.05
Cull sales (lb)                                   68.20               84.37               65.22
Butchered (lb)                                     1.18                0.44                0.93
Less purchased (lb)                              -43.65              -41.56              -43.75
Less transferred in (lb)                         -66.94             -105.98              -28.31
Inventory change (lb)                              6.47                6.19               -3.62
Total production (lb)                            391.95              337.41              444.37
Other income                                      17.05               19.32               14.92
Gross return                                     409.00              356.73              459.29
Direct Expenses
  Corn Silage (lb.)                  1,165.52      9.24  1,042.14      8.42  1,045.31      8.21
  Hay, Alfalfa (lb.)                   497.08     10.72    496.91      9.76    654.74     14.46
  Hay, Grass & Other (lb.)           6,226.07    105.04  7,778.95    131.80  5,303.08     78.31
  Pasture (aum)                          6.07     71.17      5.97     81.31      6.56     63.54
  Complete Ration (lb.)                 79.12      3.21    165.85      5.49    121.22      6.23
  Creep / Starter (lb.)                 58.35      3.76      7.01      0.48     79.53      5.31
  Protein Vit Minerals (lb.)           270.37      9.79  1,365.35      8.19     83.77      9.03
  Other feed stuffs                    497.35      8.81    278.53      4.95    315.05      7.35
  Veterinary                                      14.40               17.70               17.02
  Livestock supplies                               7.75                9.07                8.47
  Fuel & oil                                       9.12                9.80                7.01
  Repairs                                         17.67               26.32               11.18
  Custom hire                                      2.79                5.49                1.34
  Machinery & bldg leases                          0.81                  -                 3.58
  Livestock leases                                 3.37               13.46                2.27
  Marketing                                        2.37                3.45                1.15
  Operating interest                               6.10                6.51                3.77
Total direct expenses                            286.12              342.21              248.24
Return over direct expense                       122.88               14.52              211.05
Overhead Expenses
  Hired labor                                      8.32                6.66                6.40
  Farm insurance                                   7.27                7.48                6.38
  Utilities                                        7.16                9.03                5.15
  Interest                                        11.38               12.25                7.19
  Mach & bldg depreciation                        14.98               16.30               15.95
  Miscellaneous                                    8.90                9.71                5.96
Total overhead expenses                           58.01               61.44               47.02
Total dir & ovhd expenses                        344.13              403.64              295.26
Net return                                        64.87              -46.91              164.03
Other Information
Number of cows                                    145.6               109.7               157.1
Pregnancy percentage                               97.8                98.2                98.0
Pregnancy loss percentage                           2.4                 4.1                 2.1
Culling percentage                                 13.4                17.6                12.5
Calving percentage                                 95.5                94.2                95.9
Weaning percentage                                 90.2                88.6                89.9
Calves sold per cow                                0.92                0.88                0.93
Calf death loss percent                             5.4                 6.2                 5.1
Average weaning weight                              535                 513                 563
Lbs weaned/exposed female                           483                 455                 506
Feed cost per cow                                221.75              250.41              192.45
Avg wgt/Beef Calf sold                              562                 527                 584
Avg price / cwt                                   84.61               83.58               85.92