TABLE 11 - 24
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          

                                   Mustard Seed on Owned Land                           

                                                               Avg. Of 
                                                              All Farms

                        Number of fields                              9
                        Number of farms                               7

                        Acres                                    126.20
                        Yield per acre (lb.)                     409.97
                        Operators share of yield %               100.00
                        Value per lb.                              0.16
                        Other product return per acre              9.94
                        Total product return per acre             77.05
                        Miscellaneous income per acre              1.53
                        Gross return per acre                     78.58

                        Direct Expenses
                          Seed                                     9.81
                          Fertilizer                              19.67
                          Crop chemicals                          12.22
                          Crop insurance                           2.97
                          Drying fuel                              0.26
                          Fuel & oil                               4.17
                          Repairs                                  7.53
                          Custom hire                              0.91
                          Operating interest                       0.76
                          Miscellaneous                            0.88
                        Total direct expenses per acre            59.19
                        Return over direct exp per acre           19.39

                        Overhead Expenses
                          Hired labor                              2.42
                          Machinery & bldg leases                  0.49
                          RE & pers. property taxes                3.62
                          Farm insurance                           1.17
                          Utilities                                1.36
                          Interest                                 9.13
                          Mach & bldg depreciation                10.52
                          Miscellaneous                            2.49
                        Total overhead expenses per acre          31.19
                        Total dir & ovhd expenses per acre        90.38
                        Net return per acre                      -11.79

                        Lbr & mgt charge per acre                 12.24
                        Net return over lbr & mgt                -24.03
                        Government payments                        7.72
                        Net return with govt payments            -16.31

                        Cost of Production
                        Total direct expense per lb.               0.14
                        Total dir & ovhd exp per lb.               0.22
                        With labor & management                    0.25
                        Total exp less govt & oth income           0.20