TABLE - 36
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                       Hay, Alfalfa on Owned Land   
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             94          18          20
Number of farms                              71          14          15
Acres                                     77.45       49.71       86.93
Yield per acre (ton)                       1.66        1.00        2.45
Operators share of yield %               100.00      100.00      100.00
Value per ton                             48.28       45.93       54.14
Other product return per acre              0.33        0.16        0.81
Total product return per acre             80.41       45.87      133.49
Miscellaneous income per acre              1.32          -           - 
Gross return per acre                     81.73       45.87      133.49
Direct Expenses
  Seed                                     1.67        0.60        4.27
  Fertilizer                               0.96        0.62        1.92
  Crop chemicals                           0.33          -         1.04
  Fuel & oil                               5.81        6.41        3.71
  Repairs                                  8.07       11.46        5.31
  Custom hire                              0.56          -         0.25
  Operating interest                       1.65        1.88        1.09
  Miscellaneous                            0.58        0.37        0.17
Total direct expenses per acre            19.62       21.34       17.76
Return over direct exp per acre           62.11       24.53      115.73
Overhead Expenses
  Hired labor                              2.60        3.60        2.18
  Machinery & bldg leases                  1.05        0.35        0.40
  RE & pers. property taxes                3.72        4.34        3.25
  Farm insurance                           2.46        2.42        2.68
  Utilities                                1.79        1.93        1.15
  Dues & professional fees                 0.36        0.40        0.78
  Interest                                11.40       23.43        6.01
  Mach & bldg depreciation                 6.79        7.18        5.26
  Miscellaneous                            2.83        6.27        2.46
Total overhead expenses per acre          32.98       49.93       24.17
Total dir & ovhd expenses per acre        52.60       71.28       41.93
Net return per acre                       29.13      -25.40       91.56
Lbr & mgt charge per acre                  9.72       12.90        7.28
Net return over lbr & mgt                 19.40      -38.31       84.28
Government payments                        7.14        8.65        6.49
Net return with govt payments             26.54      -29.65       90.78
Cost of Production
Total direct expense per ton              11.83       21.44        7.25
Total dir & ovhd exp per ton              31.71       71.61       17.11
With labor & management                   37.57       84.57       20.08
Total exp less govt & oth income          32.28       75.72       17.10