TABLE 11 - 21
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                       Flax on Owned Land                               
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             53           8          11
            Number of farms                              41           8           8
            Acres                                    117.87       89.60       94.85
            Yield per acre (bu.)                      17.16       11.03       25.89
            Operators share of yield %               100.00      100.00      100.00
            Value per bu.                              5.78        5.59        5.85
            Other product return per acre              0.45        0.67        2.24
            Total product return per acre             99.58       62.33      153.79
            Miscellaneous income per acre             10.81        7.09        1.58
            Gross return per acre                    110.39       69.43      155.37
            Direct Expenses
              Seed                                     6.45        6.15        6.71
              Fertilizer                              11.47       11.93       12.62
              Crop chemicals                          15.43       17.19       15.97
              Crop insurance                           4.46        4.46        2.64
              Fuel & oil                               5.16        5.19        4.99
              Repairs                                 10.59       14.01        7.13
              Custom hire                              2.24        6.31        2.19
              Operating interest                       2.21        2.44        0.98
              Miscellaneous                            0.01          -           - 
            Total direct expenses per acre            58.02       67.68       53.23
            Return over direct exp per acre           52.38        1.74      102.14
            Overhead Expenses
              Hired labor                              1.86        2.99        2.45
              Machinery & bldg leases                  1.47        0.14        0.80
              RE & pers. property taxes                4.32        4.77        4.34
              Farm insurance                           1.63        2.07        1.61
              Utilities                                1.39        1.31        1.31
              Dues & professional fees                 0.55        0.25        0.23
              Interest                                12.58       27.50        3.46
              Mach & bldg depreciation                10.04        7.27       13.33
              Miscellaneous                            1.76        1.04        2.46
            Total overhead expenses per acre          35.61       47.33       30.00
            Total dir & ovhd expenses per acre        93.63      115.01       83.23
            Net return per acre                       16.76      -45.58       72.14
            Lbr & mgt charge per acre                 13.20       13.21       13.02
            Net return over lbr & mgt                  3.56      -58.79       59.11
            Government payments                        9.25        9.72        9.36
            Net return with govt payments             12.80      -49.08       68.48
            Cost of Production
            Total direct expense per bu.               3.38        6.14        2.06
            Total dir & ovhd exp per bu.               5.46       10.43        3.21
            With labor & management                    6.22       11.63        3.72
            Total exp less govt & oth income           5.03       10.04        3.21