TABLE - 37
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                             State Report          
                      (Farms Sorted By Net Return)  
                        Hay, Alfalfa on Cash Rent   
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             70          16          14
Number of farms                              55          11          11
Acres                                     77.54       47.12       93.03
Yield per acre (ton)                       1.81        1.23        2.81
Operators share of yield %               100.00      100.00      100.00
Value per ton                             51.21       44.65       66.26
Total product return per acre             92.89       55.06      186.43
Miscellaneous income per acre                -           -           - 
Gross return per acre                     92.89       55.06      186.43
Direct Expenses
  Seed                                     0.91        3.89          - 
  Fertilizer                               1.20        3.07        1.14
  Crop chemicals                           0.98        0.15        3.26
  Crop insurance                           0.37        0.06        1.01
  Fuel & oil                               5.58        8.43        4.33
  Repairs                                  8.69       11.47       10.51
  Custom hire                              0.68          -         0.65
  Land rent                               19.55       25.15       17.34
  Operating interest                       1.45        2.30        1.01
  Miscellaneous                            0.38        0.75        0.20
Total direct expenses per acre            39.81       55.27       39.45
Return over direct exp per acre           53.08       -0.21      146.98
Overhead Expenses
  Hired labor                              3.55        4.80        8.47
  Machinery & bldg leases                  0.72        0.26        2.09
  Farm insurance                           1.76        2.45        2.16
  Utilities                                1.14        1.38        0.76
  Dues & professional fees                 0.41        0.56        0.83
  Interest                                 2.46        3.30        2.67
  Mach & bldg depreciation                 7.36       11.25        9.78
  Miscellaneous                            2.15        2.31        1.09
Total overhead expenses per acre          19.55       26.31       27.86
Total dir & ovhd expenses per acre        59.35       81.58       67.31
Net return per acre                       33.54      -26.52      119.12
Lbr & mgt charge per acre                 12.02       11.46       18.47
Net return over lbr & mgt                 21.52      -37.98      100.65
Government payments                        5.95        7.54        8.44
Net return with govt payments             27.47      -30.43      109.08
Cost of Production
Total direct expense per ton              21.94       44.81       14.02
Total dir & ovhd exp per ton              32.72       66.15       23.92
With labor & management                   39.34       75.44       30.49
Total exp less govt & oth income          36.07       69.32       27.49