TABLE 12 - 2
                              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 Cwt. Produced            
                                           Avg. Of          
                                          All Farms             Low 20%            High 20%
Number of farms                              132                  26                  27         
                                     Quantity     Value  Quantity     Value  Quantity     Value
Beef Calves sold (lb)                   33.53     33.10     35.03     33.59     29.20     28.39
Transferred out (lb)                    66.51     67.34     64.68     64.19     70.30     72.17
Cull sales                                        23.29               18.81               21.98
Butchered                                          0.24                0.29                0.16
Less purchased                                   -13.30              -18.95               -6.62
Less transferred in                              -10.60              -10.15               -6.79
Inventory change                                  -7.02               -1.86              -12.23
Total production                                  93.04               85.91               97.06
Other income                                       0.28                0.43                0.52
Gross return                                      93.32               86.35               97.58
Direct Expenses
  Corn Silage (lb.)                    271.78      2.32    407.66      3.40    145.16      1.29
  Hay, Alfalfa (lb.)                    75.50      1.67    127.75      3.02     90.06      2.12
  Hay, Grass & Other (lb.)           1,253.51     21.85  1,522.13     27.94  1,057.85     16.77
  Pasture (aum)                          1.16     14.64      1.21     16.08      1.13     11.45
  Complete Ration (lb.)                 93.89      1.16     16.96      2.12     20.43      0.76
  Creep / Starter (lb.)                 15.96      0.91      3.01      0.20     14.42      1.07
  Protein Vit Minerals (lb.)            13.61      2.12     10.17      1.62      8.35      1.41
  Other feed stuffs                     93.37      2.03    160.59      2.45     37.85      1.42
  Veterinary                                       2.84                3.03                2.35
  Livestock supplies                               2.25                1.39                1.83
  Fuel & oil                                       2.08                3.21                1.68
  Repairs                                          3.82                6.74                3.02
  Custom hire                                      0.56                0.32                0.42
  Marketing                                        0.71                0.57                1.06
  Operating interest                               1.17                1.70                0.77
Total direct expenses                             60.12               73.79               47.42
Return over direct expense                        33.20               12.56               50.16
Overhead Expenses
  Hired labor                                      1.55                1.54                1.24
  Machinery & bldg leases                          0.20                0.50                0.09
  Farm insurance                                   1.44                1.82                1.35
  Utilities                                        1.49                2.60                1.06
  Interest                                         2.37                4.25                1.68
  Mach & bldg depreciation                         3.21                4.85                2.92
  Miscellaneous                                    1.68                2.56                1.15
Total overhead expenses                           11.95               18.14                9.49
Total dir & ovhd expenses                         72.07               91.93               56.91
Net return                                        21.25               -5.58               40.67
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