TABLE 11 - 26
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          

                                       Oats on Owned Land                               

                                                               Avg. Of             
                                                              All Farms    

                        Number of fields                             26             
                        Number of farms                              24             

                        Acres                                     62.93             
                        Yield per acre (bu.)                      29.56             
                        Operators share of yield %               100.00             
                        Value per bu.                              1.81             
                        Other product return per acre              2.05             
                        Total product return per acre             55.47             
                        Miscellaneous income per acre             13.20             
                        Gross return per acre                     68.67           

                        Direct Expenses           
                          Seed                                     7.83             
                          Fertilizer                              10.29             
                          Crop chemicals                           3.10             
                          Crop insurance                           3.66             
                          Fuel & oil                               6.46             
                          Repairs                                  7.66             
                          Custom hire                              1.46             
                          Operating interest                       2.62             
                        Total direct expenses per acre            43.08             
                        Return over direct exp per acre           25.58             

                        Overhead Expenses           
                          Hired labor                              2.75             
                          Machinery & bldg leases                  0.13             
                          RE & pers. property taxes                3.19             
                          Farm insurance                           1.56             
                          Utilities                                1.82             
                          Interest                                10.61             
                          Mach & bldg depreciation                 6.18             
                          Miscellaneous                            4.11             
                        Total overhead expenses per acre          30.35             
                        Total dir & ovhd expenses per acre        73.44             
                        Net return per acre                       -4.77      

                        Lbr & mgt charge per acre                 11.73             
                        Net return over lbr & mgt                -16.51             
                        Government payments                        8.87             
                        Net return with govt payments             -7.63             

                        Cost of Production           
                        Total direct expense per bu.               1.46             
                        Total dir & ovhd exp per bu.               2.48             
                        With labor & management                    2.88             
                        Total exp less govt & oth income           2.07