TABLE 11 - 25
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          

                                    Mustard Seed on Cash Rent                           

                                                               Avg. Of 
                                                              All Farms

                        Number of fields                              8
                        Number of farms                               6

                        Acres                                    164.19
                        Yield per acre (lb.)                     656.47
                        Operators share of yield %               100.00
                        Value per lb.                              0.19
                        Other product return per acre              0.48
                        Total product return per acre            122.04
                        Miscellaneous income per acre             35.17
                        Gross return per acre                    157.21

                        Direct Expenses
                          Seed                                     5.35
                          Fertilizer                              12.28
                          Crop chemicals                          11.43
                          Crop insurance                           9.28
                          Fuel & oil                               3.30
                          Repairs                                  9.69
                          Custom hire                              5.77
                          Land rent                               29.80
                          Operating interest                       1.88
                        Total direct expenses per acre            88.78
                        Return over direct exp per acre           68.43

                        Overhead Expenses
                          Hired labor                              2.20
                          Machinery & bldg leases                  0.79
                          Farm insurance                           1.51
                          Utilities                                1.09
                          Dues & professional fees                 0.99
                          Interest                                 5.42
                          Mach & bldg depreciation                 6.04
                          Miscellaneous                            2.05
                        Total overhead expenses per acre          20.08
                        Total dir & ovhd expenses per acre       108.86
                        Net return per acre                       48.34

                        Lbr & mgt charge per acre                 13.73
                        Net return over lbr & mgt                 34.61
                        Government payments                       10.45
                        Net return with govt payments             45.06

                        Cost of Production
                        Total direct expense per lb.               0.14
                        Total dir & ovhd exp per lb.               0.17
                        With labor & management                    0.19
                        Total exp less govt & oth income           0.12