TABLE 11 - 42
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                      Hay, CRP on Cash Rent                         
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                            104          22          20
            Number of farms                              75          15          15
            Acres                                    131.06      103.88      109.79
            Yield per acre (ton)                       1.77        1.09        2.34
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             34.40       33.01       37.55
            Total product return per acre             60.77       35.99       87.80
            Miscellaneous income per acre                -           -           - 
            Gross return per acre                     60.77       35.99       87.80
            Direct Expenses
              Fuel & oil                               4.33        5.58        3.99
              Repairs                                  6.21        8.39        6.02
              Custom hire                              6.26        4.28          - 
              Land rent                                2.11        2.49        2.00
              Operating interest                       1.47        2.62        0.99
              Miscellaneous                            0.69        0.60        0.67
            Total direct expenses per acre            21.07       23.97       13.67
            Return over direct exp per acre           39.70       12.02       74.13
            Overhead Expenses
              Hired labor                              1.28        2.39        0.77
              Machinery & bldg leases                  0.50        1.87        0.12
              Farm insurance                           1.22        1.47        0.94
              Utilities                                0.78        1.14        0.54
              Interest                                 1.99        2.40        1.31
              Mach & bldg depreciation                 4.70        6.52        3.47
              Miscellaneous                            1.71        1.71        1.84
            Total overhead expenses per acre          12.19       17.51        9.00
            Total dir & ovhd expenses per acre        33.26       41.48       22.67
            Net return per acre                       27.52       -5.49       65.13
            Lbr & mgt charge per acre                  7.25        8.34        6.40
            Net return over lbr & mgt                 20.26      -13.83       58.74
            Government payments                          -           -           - 
            Net return with govt payments             20.26      -13.83       58.74
            Cost of Production
            Total direct expense per ton              11.93       21.99        5.85
            Total dir & ovhd exp per ton              18.83       38.05        9.70
            With labor & management                   22.93       45.70       12.43
            Total exp less govt & oth income          22.93       45.70       12.43