TABLE 11 - 44
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                    Hay, Grass on Cash Rent                             
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             70          14          11
            Number of farms                              45           9           9
            Acres                                     80.23       68.70       75.75
            Yield per acre (ton)                       0.90        0.58        1.59
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             31.13       33.77       32.88
            Other product return per acre              0.17          -           - 
            Total product return per acre             28.28       19.69       52.12
            Miscellaneous income per acre                -           -           - 
            Gross return per acre                     28.28       19.69       52.12
            Direct Expenses
              Fertilizer                               0.24        1.40          - 
              Fuel & oil                               4.24        4.74        3.47
              Repairs                                  6.32        8.27        4.88
              Land rent                                7.11       10.65        3.87
              Operating interest                       1.25        1.29        1.33
              Miscellaneous                            0.71        0.30        0.88
            Total direct expenses per acre            19.87       26.65       14.42
            Return over direct exp per acre            8.41       -6.97       37.70
            Overhead Expenses
              Hired labor                              1.60        2.99        1.97
              Machinery & bldg leases                  0.54        0.69        1.70
              Farm insurance                           1.08        1.95        0.81
              Utilities                                0.91        1.18        0.46
              Interest                                 1.66        2.23        1.25
              Mach & bldg depreciation                 3.44        4.37        4.52
              Miscellaneous                            1.08        1.40        1.02
            Total overhead expenses per acre          10.31       14.80       11.73
            Total dir & ovhd expenses per acre        30.18       41.46       26.15
            Net return per acre                       -1.90      -21.77       25.97
            Lbr & mgt charge per acre                  7.13        8.77        5.74
            Net return over lbr & mgt                 -9.03      -30.54       20.23
            Government payments                        0.31        0.76        0.15
            Net return with govt payments             -8.72      -29.78       20.38
            Cost of Production
            Total direct expense per ton              22.01       45.72        9.10
            Total dir & ovhd exp per ton              33.42       71.11       16.49
            With labor & management                   41.32       86.15       20.12
            Total exp less govt & oth income          40.79       84.85       20.02