TABLE 12 - 1
                              Livestock Enterprise Analysis, 2003            
                    North Dakota Farm Business Management Education Program     
                                          State Report           
                             (Farms Sorted By Net Return Per Unit)              
                                Beef Cow-Calf -- Average Per Cow 
                                           Avg. Of          
                                          All Farms             Low 20%            High 20%
Number of farms                              132                  26                  27         
                                     Quantity     Value  Quantity     Value  Quantity     Value
Beef Calves sold (lb)                  168.11    165.93    160.47    153.89    156.83    152.47
Transferred out (lb)                   333.46    337.61    296.29    294.07    377.50    387.55
Cull sales                                       116.75               86.15              118.03
Butchered                                          1.20                1.31                0.88
Less purchased                                   -66.67              -86.82              -35.55
Less transferred in                              -53.14              -46.49              -36.45
Inventory change                                 -35.19               -8.54              -65.69
Total production                                 466.48              393.57              521.24
Other income                                       1.40                1.99                2.79
Gross return                                     467.88              395.56              524.03
Direct Expenses
  Corn Silage (lb.)                  1,362.61     11.64  1,867.47     15.56    779.52      6.94
  Hay, Alfalfa (lb.)                   378.51      8.35    585.23     13.81    483.62     11.39
  Hay, Grass & Other (lb.)           6,284.63    109.54  6,972.88    127.99  5,680.86     90.05
  Pasture (aum)                          5.83     73.38      5.53     73.65      6.08     61.48
  Complete Ration (lb.)                470.73      5.80     77.68      9.71    109.71      4.08
  Creep / Starter (lb.)                 80.02      4.58     13.79      0.91     77.46      5.76
  Protein Vit Minerals (lb.)            68.24     10.63     46.59      7.43     44.85      7.57
  Other feed stuffs                    468.11     10.19    735.65     11.22    203.26      7.63
  Veterinary                                      14.26               13.87               12.60
  Livestock supplies                              11.29                6.39                9.81
  Fuel & oil                                      10.42               14.70                9.04
  Repairs                                         19.14               30.88               16.24
  Custom hire                                      2.82                1.47                2.25
  Marketing                                        3.54                2.63                5.69
  Operating interest                               5.84                7.79                4.11
Total direct expenses                            301.42              338.02              254.65
Return over direct expense                       166.46               57.54              269.38
Overhead Expenses
  Hired labor                                      7.80                7.06                6.66
  Farm insurance                                   7.23                8.36                7.27
  Utilities                                        7.48               11.91                5.70
  Interest                                        11.90               19.49                9.02
  Mach & bldg depreciation                        16.10               22.22               15.66
  Miscellaneous                                    9.41               14.06                6.64
Total overhead expenses                           59.92               83.10               50.96
Total dir & ovhd expenses                        361.34              421.12              305.60
Net return                                       106.54              -25.56              218.42
Other Information
Number of cows                                    149.4               114.3               158.5
Pregnancy percentage                               96.5                97.0                98.1
Pregnancy loss percentage                           3.0                 5.1                 3.3
Culling percentage                                 19.0                15.7                18.4
Calving percentage                                 93.6                92.1                94.8
Weaning percentage                                 88.5                86.5                90.0
Calves sold per cow                                0.93                0.89                0.95
Calf death loss percent                             5.3                 6.1                 4.5
Average weaning weight                              536                 510                 558
Lbs weaned/exposed female                           474                 441                 502
Feed cost per cow                                234.12              260.29              194.90
Avg wgt/Beef Calf sold                              569                 557                 591
Avg price / cwt                                   98.70               95.90               97.22