TABLE 11 - 52
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                     Hay, Oats on Cash Rent                             
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             49          14          10
            Number of farms                              31           6           7
            Acres                                     57.11       62.10       75.35
            Yield per acre (ton)                       1.10        0.80        1.29
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             41.17       41.22       49.69
            Other product return per acre              0.52          -           - 
            Total product return per acre             45.95       32.88       63.98
            Miscellaneous income per acre             10.24          -        18.86
            Gross return per acre                     56.19       32.88       82.83
            Direct Expenses
              Seed                                     6.70        7.22        5.31
              Fertilizer                              11.06       14.93       10.48
              Crop chemicals                           2.55        4.50        0.51
              Crop insurance                           1.18        0.74        1.33
              Fuel & oil                               4.43        4.54        4.44
              Repairs                                  6.52        6.52        7.05
              Custom hire                              1.57        2.63        0.10
              Land rent                               19.81       18.49       20.16
              Operating interest                       1.64        2.61        1.00
              Miscellaneous                            0.21        0.04          - 
            Total direct expenses per acre            55.66       62.24       50.38
            Return over direct exp per acre            0.53      -29.36       32.45
            Overhead Expenses
              Hired labor                              1.98        0.80        0.93
              Machinery & bldg leases                  0.53        0.85        0.20
              Farm insurance                           0.89        0.76        0.66
              Utilities                                0.76        0.68        0.57
              Interest                                 2.40        3.20        1.43
              Mach & bldg depreciation                 4.57        4.86        3.52
              Miscellaneous                            1.88        1.71        2.72
            Total overhead expenses per acre          13.00       12.86       10.02
            Total dir & ovhd expenses per acre        68.67       75.09       60.40
            Net return per acre                      -12.48      -42.21       22.43
            Lbr & mgt charge per acre                  8.67        8.57        8.05
            Net return over lbr & mgt                -21.15      -50.78       14.39
            Government payments                        5.37        3.67        4.14
            Net return with govt payments            -15.78      -47.10       18.53
            Cost of Production
            Total direct expense per ton              50.45       78.02       39.13
            Total dir & ovhd exp per ton              62.24       94.14       46.92
            With labor & management                   70.10      104.88       53.17
            Total exp less govt & oth income          55.47      100.27       35.30