TABLE 11 - 30
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                     Soybeans on Owned Land                             
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                             52           9          11
            Number of farms                              43           8           9
            Acres                                    148.44      103.12      306.61
            Yield per acre (bu.)                      33.46       19.14       37.58
            Operators share of yield %               100.00      100.00      100.00
            Value per bu.                              5.17        5.07        5.22
            Total product return per acre            172.88       97.05      196.03
            Miscellaneous income per acre              6.24        3.44        9.56
            Gross return per acre                    179.11      100.50      205.58
            Direct Expenses
              Seed                                    20.23       22.71       15.31
              Fertilizer                               7.06        6.03        6.19
              Crop chemicals                          19.07       15.11       19.71
              Crop insurance                           6.25        5.33        5.80
              Fuel & oil                               7.83        8.73        8.64
              Repairs                                 14.34       15.20       15.47
              Custom hire                              2.37        4.74        2.45
              Operating interest                       2.54        4.17        0.79
              Miscellaneous                            0.75        0.17        1.45
            Total direct expenses per acre            80.44       82.18       75.81
            Return over direct exp per acre           98.67       18.31      129.77
            Overhead Expenses
              Custom hire                              0.88          -         1.88
              Hired labor                              5.01        3.84        7.12
              Machinery & bldg leases                  1.38        0.59        0.81
              RE & pers. property taxes                6.27        5.50        6.79
              Farm insurance                           2.40        3.18        1.83
              Utilities                                1.99        3.10        1.57
              Dues & professional fees                 0.41        1.30        0.17
              Interest                                14.26       15.03        7.52
              Mach & bldg depreciation                11.72        7.15       14.14
              Miscellaneous                            1.70        2.44        1.70
            Total overhead expenses per acre          46.03       42.12       43.51
            Total dir & ovhd expenses per acre       126.47      124.31      119.32
            Net return per acre                       52.65      -23.81       86.27
            Lbr & mgt charge per acre                 16.94       21.89       17.02
            Net return over lbr & mgt                 35.70      -45.70       69.24
            Government payments                       10.12       10.48        9.75
            Net return with govt payments             45.82      -35.22       78.99
            Cost of Production
            Total direct expense per bu.               2.40        4.29        2.02
            Total dir & ovhd exp per bu.               3.78        6.50        3.17
            With labor & management                    4.29        7.64        3.63
            Total exp less govt & oth income           3.80        6.91        3.11