TABLE 12 - 2
                                 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 Cwt. Produced                           
                                          Avg. Of                         
                                         All Farms             Low 20%           High 20%
   Number of farms                            130                  26                  26         
                                        Quantity     Value  Quantity     Value  Quantity     Value
   Beef Calves sold (lb)                   28.66     24.25     27.59     23.06     22.21     19.08
   Transferred out (lb)                    71.26     61.06     71.65     61.43     77.10     65.95
   Cull sales (lb)                                   13.64               18.09               12.22
   Butchered (lb)                                     0.24                0.09                0.17
   Less purchased (lb)                               -8.73               -8.91               -8.20
   Less transferred in (lb)                         -13.38              -22.73               -5.30
   Inventory change (lb)                              1.29                1.33               -0.68
   Total production (lb)                             78.36               72.36               83.25
   Other income                                       3.41                4.14                2.79
   Gross return                                      81.77               76.51               86.04
   Direct Expenses
     Corn Silage (lb.)                    233.03      1.85    223.50      1.81    195.82      1.54
     Hay, Alfalfa (lb.)                    99.38      2.14    106.57      2.09    122.65      2.71
     Hay, Grass & Other (lb.)           1,244.79     21.00  1,668.32     28.27    993.44     14.67
     Pasture (aum)                          1.21     14.23      1.28     17.44      1.23     11.90
     Complete Ration (lb.)                 15.82      0.64     35.57      1.18     22.71      1.17
     Creep / Starter (lb.)                 11.67      0.75      1.50      0.10     14.90      0.99
     Protein Vit Minerals (lb.)            54.06      1.96    292.82      1.76     15.69      1.69
     Other feed stuffs                     99.44      1.76     59.74      1.06     59.02      1.38
     Veterinary                                       2.88                3.80                3.19
     Livestock supplies                               1.55                1.95                1.59
     Fuel & oil                                       1.82                2.10                1.31
     Repairs                                          3.53                5.64                2.09
     Custom hire                                      0.56                1.18                0.25
     Machinery & bldg leases                          0.16                  -                 0.67
     Livestock leases                                 0.67                2.89                0.43
     Marketing                                        0.47                0.74                0.22
     Operating interest                               1.22                1.40                0.71
   Total direct expenses                             57.21               73.39               46.50
   Return over direct expense                        24.57                3.11               39.54
   Overhead Expenses
     Hired labor                                      1.66                1.43                1.20
     Farm insurance                                   1.45                1.60                1.19
     Utilities                                        1.43                1.94                0.96
     Interest                                         2.27                2.63                1.35
     Mach & bldg depreciation                         2.99                3.50                2.99
     Miscellaneous                                    1.78                2.08                1.12
   Total overhead expenses                           11.60               13.18                8.81
   Total dir & ovhd expenses                         68.80               86.57               55.31
   Net return                                        12.97              -10.06               30.73
   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