TABLE 11 - 43
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                    Hay, Grass on Owned Land                            
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             40           8           8
            Number of farms                              33           6           7
            Acres                                     73.08       25.15       65.71
            Yield per acre (ton)                       1.08        0.15        2.47
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             30.04       27.97       30.11
            Other product return per acre              0.52        7.54          - 
            Total product return per acre             33.08       11.81       74.29
            Miscellaneous income per acre                -           -           - 
            Gross return per acre                     33.08       11.81       74.29
            Direct Expenses
              Crop chemicals                           0.19          -         1.07
              Fuel & oil                               6.15        5.30        4.57
              Repairs                                  6.38        8.25        7.70
              Operating interest                       1.75        1.13        1.13
              Miscellaneous                            0.49        0.18        0.71
            Total direct expenses per acre            14.97       14.86       15.18
            Return over direct exp per acre           18.12       -3.05       59.11
            Overhead Expenses
              Hired labor                              2.81        3.23        2.33
              Machinery & bldg leases                  0.21        0.72        0.09
              RE & pers. property taxes                2.08        3.59        2.52
              Farm insurance                           0.94        2.52        0.97
              Utilities                                0.99        1.86        0.70
              Interest                                 7.76       11.01        7.69
              Mach & bldg depreciation                 2.73        4.51        4.97
              Miscellaneous                            1.52        1.41        1.65
            Total overhead expenses per acre          19.04       28.84       20.94
            Total dir & ovhd expenses per acre        34.01       43.70       36.12
            Net return per acre                       -0.92      -31.89       38.17
            Lbr & mgt charge per acre                  7.01       10.01        6.50
            Net return over lbr & mgt                 -7.93      -41.90       31.67
            Government payments                        0.58        1.74        1.88
            Net return with govt payments             -7.35      -40.16       33.56
            Cost of Production
            Total direct expense per ton              13.81       97.39        6.15
            Total dir & ovhd exp per ton              31.37      286.33       14.64
            With labor & management                   37.84      351.92       17.27
            Total exp less govt & oth income          36.83      291.07       16.51