TABLE 11 - 27
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          

                                        Oats on Cash Rent                                                                                              Avg. Of             
                                                              All Farms                                                

                        Number of fields                             26              
                        Number of farms                              22                                                

                        Acres                                     74.41              
                        Yield per acre (bu.)                      34.79              
                        Operators share of yield %               100.00              
                        Value per bu.                              1.79              
                        Other product return per acre              1.58              
                        Total product return per acre             63.82              
                        Miscellaneous income per acre              9.52              
                        Gross return per acre                     73.34                                                

                        Direct Expenses          
                          Seed                                     6.14              
                          Fertilizer                              12.16              
                          Crop chemicals                           5.50              
                          Crop insurance                           2.38              
                          Fuel & oil                               6.08              
                          Repairs                                  7.99              
                          Land rent                               24.44              
                          Operating interest                       2.86              
                          Miscellaneous                            0.30              
                        Total direct expenses per acre            67.83              
                        Return over direct exp per acre            5.51                                                

                        Overhead Expenses          
                          Hired labor                              5.48              
                          Machinery & bldg leases                  1.50              
                          Farm insurance                           1.37              
                          Utilities                                0.81              
                          Interest                                 2.11              
                          Mach & bldg depreciation                 6.10              
                          Miscellaneous                            1.70              
                        Total overhead expenses per acre          19.07              
                        Total dir & ovhd expenses per acre        86.90              
                        Net return per acre                      -13.56                                                

                        Lbr & mgt charge per acre                 11.34              
                        Net return over lbr & mgt                -24.90              
                        Government payments                        7.51              
                        Net return with govt payments            -17.40                                               

                        Cost of Production          
                        Total direct expense per bu.               1.95              
                        Total dir & ovhd exp per bu.               2.50              
                        With labor & management                    2.82              
                        Total exp less govt & oth income           2.29