TABLE 11 - 5
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                   Wheat, Spring on Cash Rent                           
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                            389          61          92
            Number of farms                             145          29          29
            Acres                                    157.26      184.40      116.32
            Yield per acre (bu.)                      23.54       15.84       29.71
            Operators share of yield %               100.00      100.00      100.00
            Value per bu.                              4.05        3.80        4.24
            Other product return per acre              0.72        0.73        0.44
            Total product return per acre             96.12       60.85      126.29
            Miscellaneous income per acre             19.88       20.89       26.22
            Gross return per acre                    116.00       81.74      152.51
            Direct Expenses
              Seed                                     7.23        7.07        7.85
              Fertilizer                              14.83       16.11       13.83
              Crop chemicals                          12.57       13.58       13.44
              Crop insurance                           5.45        4.77        6.44
              Fuel & oil                               5.32        5.92        6.01
              Repairs                                  9.09        8.26        9.24
              Custom hire                              3.02        1.78        2.16
              Land rent                               29.72       28.74       29.31
              Operating interest                       2.23        2.04        2.03
              Miscellaneous                            0.54        0.32        0.06
            Total direct expenses per acre            89.99       88.58       90.36
            Return over direct exp per acre           26.01       -6.85       62.14
            Overhead Expenses
              Hired labor                              2.83        5.30        1.99
              Machinery & bldg leases                  1.67        2.76        1.13
              Farm insurance                           1.48        1.95        1.30
              Utilities                                1.21        1.26        1.24
              Interest                                 2.32        2.68        2.57
              Mach & bldg depreciation                 8.52        7.82        6.55
              Miscellaneous                            2.18        3.01        2.20
            Total overhead expenses per acre          20.21       24.79       16.99
            Total dir & ovhd expenses per acre       110.20      113.37      107.35
            Net return per acre                        5.80      -31.64       45.16
            Lbr & mgt charge per acre                 11.66       10.58       12.79
            Net return over lbr & mgt                 -5.86      -42.21       32.37
            Government payments                        8.76        8.95        8.68
            Net return with govt payments              2.90      -33.26       41.04
            Cost of Production
            Total direct expense per bu.               3.82        5.59        3.04
            Total dir & ovhd exp per bu.               4.68        7.16        3.61
            With labor & management                    5.18        7.83        4.04
            Total exp less govt & oth income           3.93        5.90        2.85