TABLE 11 - 31
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                      Soybeans on Cash Rent                             
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             91          14          23
            Number of farms                              57          11          12
            Acres                                    165.27       87.80      202.37
            Yield per acre (bu.)                      32.24       17.42       39.15
            Operators share of yield %               100.00      100.00      100.00
            Value per bu.                              5.15        5.14        5.19
            Total product return per acre            166.21       89.49      203.10
            Miscellaneous income per acre              7.47       20.76        2.94
            Gross return per acre                    173.68      110.25      206.05
            Direct Expenses
              Seed                                    22.94       22.39       19.75
              Fertilizer                               9.23        7.56        7.44
              Crop chemicals                          15.86       19.52       16.58
              Crop insurance                           6.53        5.57        5.56
              Fuel & oil                               6.47        8.73        6.96
              Repairs                                 12.12       11.42       11.42
              Custom hire                              4.21        3.76        4.25
              Land rent                               35.76       30.95       34.53
              Operating interest                       3.54        3.26        3.05
              Miscellaneous                            0.32        0.61        0.01
            Total direct expenses per acre           116.99      113.77      109.56
            Return over direct exp per acre           56.69       -3.52       96.49
            Overhead Expenses
              Hired labor                              3.54        5.11        3.94
              Machinery & bldg leases                  2.46        2.54        2.98
              Farm insurance                           2.10        1.88        1.89
              Utilities                                1.90        1.34        2.21
              Dues & professional fees                 0.52        0.41        0.42
              Interest                                 2.75        2.50        3.17
              Mach & bldg depreciation                10.10        9.77       10.65
              Miscellaneous                            2.57        2.19        2.58
            Total overhead expenses per acre          25.93       25.74       27.85
            Total dir & ovhd expenses per acre       142.92      139.51      137.41
            Net return per acre                       30.76      -29.26       68.64
            Lbr & mgt charge per acre                 14.31       15.60       13.43
            Net return over lbr & mgt                 16.45      -44.87       55.22
            Government payments                       10.26       10.50       10.31
            Net return with govt payments             26.70      -34.36       65.52
            Cost of Production
            Total direct expense per bu.               3.63        6.53        2.80
            Total dir & ovhd exp per bu.               4.43        8.01        3.51
            With labor & management                    4.88        8.90        3.85
            Total exp less govt & oth income           4.33        7.11        3.51