TABLE 11 - 51
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                    Hay, Oats on Owned Land                             
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             37           6           7
            Number of farms                              34           6           7
            Acres                                     72.38       71.55       91.86
            Yield per acre (ton)                       1.02        0.31        2.16
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             40.80       43.77       41.60
            Other product return per acre              0.02          -         0.08
            Total product return per acre             41.64       13.44       90.04
            Miscellaneous income per acre             10.92        2.07       15.47
            Gross return per acre                     52.56       15.51      105.51
            Direct Expenses
              Seed                                     5.23        4.53        7.44
              Fertilizer                               5.89        5.00        6.82
              Crop chemicals                           2.03        1.38        1.59
              Crop insurance                           1.45        1.52        2.17
              Fuel & oil                               5.44        6.27        7.12
              Repairs                                  6.67        9.05        5.83
              Custom hire                              0.80        0.50          - 
              Operating interest                       2.02        2.97        2.02
              Miscellaneous                            0.39        0.05        1.26
            Total direct expenses per acre            29.93       31.27       34.25
            Return over direct exp per acre           22.63      -15.76       71.26
            Overhead Expenses
              Hired labor                              1.62        1.40        2.10
              Machinery & bldg leases                  0.39        0.78        0.03
              RE & pers. property taxes                2.89        3.80        2.44
              Farm insurance                           1.35        1.29        0.74
              Utilities                                1.02        1.21        0.72
              Interest                                10.81       17.84       10.71
              Mach & bldg depreciation                 5.70        6.84        2.45
              Miscellaneous                            2.24        2.81        1.85
            Total overhead expenses per acre          26.02       35.98       21.05
            Total dir & ovhd expenses per acre        55.95       67.25       55.31
            Net return per acre                       -3.39      -51.74       50.20
            Lbr & mgt charge per acre                  9.73       11.88        9.49
            Net return over lbr & mgt                -13.12      -63.62       40.72
            Government payments                        4.85        3.50        3.72
            Net return with govt payments             -8.28      -60.12       44.44
            Cost of Production
            Total direct expense per ton              29.34      101.85       15.84
            Total dir & ovhd exp per ton              54.84      219.04       25.58
            With labor & management                   64.38      257.75       29.96
            Total exp less govt & oth income          48.91      239.61       21.05