TABLE - 10
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                          Barley on Cash Rent       
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                            255          50          52
Number of farms                             122          24          25
Acres                                    137.80      103.20      200.76
Yield per acre (bu.)                      62.94       35.75       80.08
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              2.72        1.89        3.04
Other product return per acre              0.33        1.49          - 
Total product return per acre            171.48       68.92      243.03
Miscellaneous income per acre              2.97        7.50        1.89
Gross return per acre                    174.45       76.42      244.93
Direct Expenses
  Seed                                     8.56        6.83        8.51
  Fertilizer                              17.46       15.36       18.00
  Crop chemicals                          12.51        9.44       11.18
  Crop insurance                           7.88        6.24        8.07
  Fuel & oil                               6.41        6.05        6.40
  Repairs                                  9.41        9.87        8.27
  Custom hire                              4.14        0.80        5.14
  Land rent                               31.83       26.65       34.65
  Operating interest                       2.26        2.17        3.01
  Miscellaneous                            0.71        0.21        1.57
Total direct expenses per acre           101.18       83.61      104.80
Return over direct exp per acre           73.27       -7.19      140.12
Overhead Expenses
  Hired labor                              3.29        2.96        4.74
  Machinery & bldg leases                  1.63        1.12        2.03
  Farm insurance                           1.76        1.48        1.93
  Utilities                                1.21        0.89        1.42
  Dues & professional fees                 0.53        0.52        0.71
  Interest                                 2.34        2.82        2.34
  Mach & bldg depreciation                 9.05        5.46       13.14
  Miscellaneous                            2.60        2.72        3.31
Total overhead expenses per acre          22.41       17.97       29.62
Total dir & ovhd expenses per acre       123.60      101.58      134.42
Net return per acre                       50.86      -25.16      110.50
Lbr & mgt charge per acre                 13.52       11.34       13.50
Net return over lbr & mgt                 37.34      -36.50       97.01
Government payments                       11.50       10.14       11.25
Net return with govt payments             48.84      -26.36      108.26
Cost of Production
Total direct expense per bu.               1.61        2.34        1.31
Total dir & ovhd exp per bu.               1.96        2.84        1.68
With labor & management                    2.18        3.16        1.85
Total exp less govt & oth income           1.94        2.62        1.68