TABLE 12 - 3
                                 Livestock Enterprise Analysis, 2002                           
                       North Dakota Farm Business Management Education Program                    
                                            State Report                                         
                               (Farms Sorted By Net Return Per Unit)                             
                            Beef Replacement Heifers -- Average per Head                       
                                             Avg. Of                         
                                            All Farms            Low 20%              High 20%
   Number of farms                             48                   9                    10         
                                        Quantity     Value  Quantity     Value  Quantity     Value
   Beef Replace sold (hd)                   0.16    115.57      0.15    114.57      0.04     27.62
   Transferred out (hd)                     0.95    749.26      0.86    632.17      1.02    858.30
   Butchered (hd)                           0.00      0.49        -         -         -         - 
   Less purchased (hd)                     -0.07    -41.42     -0.16    -89.58        -         - 
   Less transferred in (hd)                -0.80   -446.03     -0.90   -531.43     -0.95   -500.60
   Inventory change (hd)                   -0.24   -127.44      0.04     38.92     -0.11    -58.86
   Total production (hd)                    0.00    250.44      0.00    164.64      0.00    326.45
   Other income                                       9.41                9.78               10.62
   Gross return                                     259.84              174.43              337.07
   Direct Expenses
     Barley (bu.)                           1.78      3.15      1.71      2.66      1.29      2.48
     Corn (bu.)                             3.95      8.06      0.70      1.16      5.35     10.64
     Corn Silage (lb.)                    965.73      7.35  3,325.03     24.97    298.59      2.24
     Hay, Alfalfa (lb.)                   307.14      6.59    278.32      5.97    837.80     17.56
     Hay, Grass & Other (lb.)           2,998.28     49.92  3,188.81     52.48  1,902.03     33.60
     Oats (bu.)                             3.92      5.90      2.89      4.43      0.55      0.90
     Pasture (aum)                          5.03     55.18      5.43     48.94      5.04     61.46
     Complete Ration (lb.)                 46.46      1.60    171.19      7.60        -         - 
     Protein Vit Minerals (lb.)            38.68      4.91     39.02      6.91     31.55      3.00
     Other feed stuffs                    145.19      0.95    216.78      1.63    112.71      0.92
     Breeding fees                                    0.80                2.64                  - 
     Veterinary                                       5.65                5.28                5.89
     Livestock supplies                               3.00                4.74                2.19
     Fuel & oil                                       1.86                7.18                1.34
     Repairs                                          3.70               11.53                4.05
     Custom hire                                      1.35                3.22                0.56
     Operating interest                               1.25                3.05                1.09
   Total direct expenses                            161.22              194.38              147.92
   Return over direct expense                        98.62              -19.96              189.15
   Overhead Expenses
     Hired labor                                      1.47                0.46                1.69
     Farm insurance                                   2.11                8.03                1.06
     Utilities                                        1.65                5.74                1.00
     Dues & professional fees                         0.35                1.84                0.11
     Interest                                         3.71               18.25                2.11
     Mach & bldg depreciation                         4.21               18.28                2.25
     Miscellaneous                                    1.45                3.24                1.18
   Total overhead expenses                           14.95               55.84                9.39
   Total dir & ovhd expenses                        176.17              250.23              157.31
   Net return                                        83.67              -75.80              179.76
   Other Information
   No. purchased or trans in                            27                  17                  34
   Number sold or trans out                             34                  16                  38
   Average number of head                               31                  16                  36
   Percentage death loss                               0.3                  -                  0.5
   Feed cost per average head                       143.61              156.74              132.81
   Feed cost/head sold+trans                        130.43              154.58              125.39
   Avg. purchase weight                                440                 655                  - 
   Avg. sales weight                                   795                 998                 981
   Avg. purch price / head                          604.47              556.96                  - 
   Avg. sales price / head                          743.90              744.73              653.67