TABLE 11 - 45
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                        State Report                                  
                                (Farms Sorted By Net Return)                          
                                  Hay, Mixed on Owned Land                            
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             54          10          11
            Number of farms                              46           9           9
            Acres                                    118.60       73.39      106.53
            Yield per acre (ton)                       1.13        0.66        2.58
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             29.49       33.70       18.28
            Other product return per acre              0.07          -         0.19
            Total product return per acre             33.36       22.13       47.42
            Miscellaneous income per acre              0.31          -         1.64
            Gross return per acre                     33.67       22.13       49.06
            Direct Expenses
              Fertilizer                               0.71        1.52        0.36
              Fuel & oil                               4.09        4.75        3.39
              Repairs                                  6.05        6.04        4.81
              Custom hire                              0.34        1.62          - 
              Operating interest                       1.18        1.21        0.52
              Miscellaneous                            0.30        0.17        1.17
            Total direct expenses per acre            12.66       15.31       10.25
            Return over direct exp per acre           21.01        6.82       38.81
            Overhead Expenses
              Hired labor                              2.68       10.34        0.97
              RE & pers. property taxes                2.79        2.97        4.42
              Farm insurance                           1.16        0.77        0.77
              Utilities                                0.93        0.78        0.71
              Interest                                 6.66        8.82        5.59
              Mach & bldg depreciation                 4.58       10.32        2.34
              Miscellaneous                            1.77        2.11        0.86
            Total overhead expenses per acre          20.56       36.10       15.64
            Total dir & ovhd expenses per acre        33.22       51.42       25.90
            Net return per acre                        0.45      -29.29       23.16
            Lbr & mgt charge per acre                  6.73        7.90        6.41
            Net return over lbr & mgt                 -6.29      -37.19       16.76
            Government payments                        1.49        2.23        3.82
            Net return with govt payments             -4.79      -34.96       20.58
            Cost of Production
            Total direct expense per ton              11.21       23.32        3.97
            Total dir & ovhd exp per ton              29.43       78.29       10.03
            With labor & management                   35.39       90.32       12.51
            Total exp less govt & oth income          33.73       86.93       10.32