TABLE 11 - 4
                                 Crop Enterprise Analysis, 2002                            
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                  Wheat, Spring on Owned Land                           
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20%
            Number of fields                            223          41          50
            Number of farms                             129          26          26
            Acres                                    131.96      143.19      131.47
            Yield per acre (bu.)                      22.34       14.81       30.19
            Operators share of yield %               100.00      100.00      100.00
            Value per bu.                              4.00        3.89        4.07
            Other product return per acre              1.48        1.83        1.86
            Total product return per acre             90.88       59.42      124.85
            Miscellaneous income per acre             20.53       13.97       21.29
            Gross return per acre                    111.41       73.39      146.14
            Direct Expenses
              Seed                                     7.08        7.66        7.80
              Fertilizer                              15.24       16.98       16.27
              Crop chemicals                          12.62       12.92       12.91
              Crop insurance                           5.38        4.59        5.46
              Fuel & oil                               5.84        5.98        5.59
              Repairs                                  9.77       10.51        8.08
              Custom hire                              2.40        2.72        1.61
              Operating interest                       2.06        2.77        1.46
              Miscellaneous                            0.53        1.05        0.36
            Total direct expenses per acre            60.92       65.20       59.54
            Return over direct exp per acre           50.49        8.19       86.60
            Overhead Expenses
              Hired labor                              2.83        4.31        3.41
              Machinery & bldg leases                  0.89        0.96        0.92
              RE & pers. property taxes                4.35        3.87        4.47
              Farm insurance                           1.82        1.95        1.76
              Utilities                                1.50        1.40        1.51
              Interest                                12.97       19.34        6.82
              Mach & bldg depreciation                 8.54        6.85       10.58
              Miscellaneous                            2.54        2.91        2.51
            Total overhead expenses per acre          35.44       41.59       31.99
            Total dir & ovhd expenses per acre        96.36      106.79       91.53
            Net return per acre                       15.05      -33.40       54.62
            Lbr & mgt charge per acre                 12.73       12.19       13.07
            Net return over lbr & mgt                  2.33      -45.59       41.54
            Government payments                        8.49        8.90        8.43
            Net return with govt payments             10.82      -36.69       49.98
            Cost of Production
            Total direct expense per bu.               2.73        4.40        1.97
            Total dir & ovhd exp per bu.               4.31        7.21        3.03
            With labor & management                    4.88        8.03        3.46
            Total exp less govt & oth income           3.52        6.37        2.42