TABLE 11 - 22
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                        Flax on Cash Rent                               
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             83          16          18
            Number of farms                              49          10          10
            Acres                                    118.18      102.63      119.97
            Yield per acre (bu.)                      18.92       14.18       24.83
            Operators share of yield %               100.00      100.00      100.00
            Value per bu.                              5.74        5.77        5.96
            Total product return per acre            108.66       81.85      147.89
            Miscellaneous income per acre              4.50        2.59        4.78
            Gross return per acre                    113.15       84.44      152.67
            Direct Expenses
              Seed                                     6.25        6.89        5.55
              Fertilizer                              11.26       11.56       13.61
              Crop chemicals                          14.38       17.46       14.47
              Crop insurance                           4.56        5.37        4.40
              Fuel & oil                               5.41        5.36        6.03
              Repairs                                  9.12       11.88        7.86
              Custom hire                              2.89        4.12        0.97
              Hired labor                              0.21        1.24          - 
              Land rent                               28.07       26.07       29.65
              Operating interest                       2.21        2.38        1.45
              Miscellaneous                            0.24        0.03        0.01
            Total direct expenses per acre            84.60       92.36       84.01
            Return over direct exp per acre           28.55       -7.92       68.66
            Overhead Expenses
              Hired labor                              3.14        2.97        5.51
              Machinery & bldg leases                  0.93        1.06        0.45
              Farm insurance                           1.49        1.41        1.25
              Utilities                                1.44        1.48        1.00
              Interest                                 2.11        1.98        2.37
              Mach & bldg depreciation                 8.58        6.99        6.53
              Miscellaneous                            1.88        2.64        2.03
            Total overhead expenses per acre          19.57       18.54       19.14
            Total dir & ovhd expenses per acre       104.18      110.89      103.15
            Net return per acre                        8.98      -26.46       49.52
            Lbr & mgt charge per acre                 12.38       12.44       13.00
            Net return over lbr & mgt                 -3.40      -38.90       36.51
            Government payments                        8.87        8.21        9.15
            Net return with govt payments              5.46      -30.69       45.66
            Cost of Production
            Total direct expense per bu.               4.47        6.51        3.38
            Total dir & ovhd exp per bu.               5.51        7.82        4.15
            With labor & management                    6.16        8.70        4.68
            Total exp less govt & oth income           5.45        7.94        4.12