TABLE 11 - 23
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                       Flax on Share Rent                               
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             69          10          18
            Number of farms                              39           7           8
            Acres                                    103.68       85.79       90.95
            Yield per acre (bu.)                      17.52       11.16       23.18
            Operators share of yield %                68.12       69.23       69.18
            Value per bu.                              5.67        5.09        5.93
            Total product return per acre             67.60       39.31       95.10
            Miscellaneous income per acre              3.46        7.25        2.58
            Gross return per acre                     71.06       46.56       97.68
            Direct Expenses
              Seed                                     6.20        7.61        6.67
              Fertilizer                               9.84       11.30       10.01
              Crop chemicals                          15.84       24.00       15.36
              Crop insurance                           2.42        1.94        3.39
              Fuel & oil                               4.76        4.17        4.69
              Repairs                                  9.30       15.10        6.39
              Custom hire                              2.08        4.34        1.51
              Operating interest                       1.99        2.58        2.41
              Miscellaneous                            0.72        1.58          - 
            Total direct expenses per acre            53.15       72.64       50.44
            Return over direct exp per acre           17.91      -26.08       47.24
            Overhead Expenses
              Hired labor                              3.02        4.11        1.00
              Machinery & bldg leases                  1.24        0.00        3.44
              Farm insurance                           1.40        1.70        1.25
              Utilities                                1.16        0.94        1.77
              Dues & professional fees                 0.52        0.55        0.74
              Interest                                 2.62        2.24        2.49
              Mach & bldg depreciation                 6.50       11.55        3.83
              Miscellaneous                            1.73        2.49        0.88
            Total overhead expenses per acre          18.20       23.57       15.39
            Total dir & ovhd expenses per acre        71.35       96.21       65.83
            Net return per acre                       -0.29      -49.65       31.84
            Lbr & mgt charge per acre                 11.85       12.80       14.10
            Net return over lbr & mgt                -12.14      -62.45       17.74
            Government payments                        5.98        7.45        6.24
            Net return with govt payments             -6.16      -54.99       23.98
            Cost of Production
            Total direct expense per bu.               4.45        9.40        3.15
            Total dir & ovhd exp per bu.               5.98       12.46        4.11
            With labor & management                    6.97       14.11        4.99
            Total exp less govt & oth income           6.18       12.21        4.44