TABLE 12 - 5
                              Livestock Enterprise Analysis, 2003            
                    North Dakota Farm Business Management Education Program     
                                          State Report           
                             (Farms Sorted By Net Return Per Unit)              
                        Beef Replacement Heifers -- Average Average Head        
                                           Avg. Of          
                                          All Farms             Low 20%            High 20%
Number of farms                              50                   10                  10         
                                     Quantity     Value  Quantity     Value  Quantity     Value
Beef Replace sold (hd)                   0.15    127.12      0.14    107.51      0.26    238.66
Transferred out (hd)                     0.99    825.85      1.17    956.48      0.78    695.48
Butchered (hd)                           0.00      1.06      0.00      4.43        -         - 
Less purchased (hd)                     -0.19   -112.45     -0.17   -100.96     -0.54   -323.21
Less transferred in (hd)                -0.56   -327.91     -0.85   -546.21     -0.51   -270.42
Inventory change (hd)                   -0.39   -206.96     -0.30   -235.59      0.01     54.20
Total production (hd)                    0.00    306.71      0.00    185.66      0.00    394.71
Other income                                       0.40                  -                   - 
Gross return                                     307.11              185.66              394.71
Direct Expenses
  Corn (bu.)                             5.24     11.19      4.49      9.36      4.67      9.63
  Corn Silage (lb.)                  1,093.66      8.48    880.69      5.21  1,430.14     11.27
  Hay, Alfalfa (lb.)                   289.67      5.99    290.15      6.15    439.13      8.27
  Hay, Grass & Other (lb.)           2,703.49     46.82  6,248.08    114.63    933.91     14.22
  Pasture (aum)                          4.37     50.10      4.39     48.18      4.45     37.63
  Complete Ration (lb.)                296.90      7.53    165.32      7.70    144.81      7.21
  Protein Vit Minerals (lb.)            33.76      5.43     31.43      4.16     27.42      6.30
  Other feed stuffs                    340.63      7.80    220.56      4.97     18.30      5.38
  Veterinary                                       6.43                6.99                3.51
  Livestock supplies                               3.25                3.03                1.33
  Fuel & oil                                       1.75                1.98                1.36
  Repairs                                          4.08                6.69                3.08
  Custom hire                                      1.74                2.38                2.05
  Marketing                                        2.01                0.54                7.28
  Bedding                                          1.00                2.49                0.74
  Operating interest                               1.40                3.82                0.80
Total direct expenses                            165.00              228.28              120.06
Return over direct expense                       142.11              -42.62              274.65
Overhead Expenses
  Hired labor                                      1.54                1.43                1.76
  Farm insurance                                   1.56                2.76                1.19
  Utilities                                        1.82                2.98                1.95
  Interest                                         2.64                3.26                3.62
  Mach & bldg depreciation                         3.39                5.52                2.61
  Miscellaneous                                    2.04                3.53                1.98
Total overhead expenses                           12.99               19.48               13.10
Total dir & ovhd expenses                        178.00              247.76              133.16
Net return                                       129.11              -62.10              261.55
Other Information
No. purchased or trans in                            21                  21                  36
Number sold or trans out                             32                  27                  36
Average number of head                               28                  20                  35
Percentage death loss                               0.1                  -                   - 
Feed cost per average head                       143.34              200.35               99.90
Feed cost/head sold+trans                        126.01              152.62               96.01
Avg. purchase weight                                713                  -                   - 
Avg. sales weight                                 1,062               1,080               1,076
Avg. purch price / head                          591.11                  -                   - 
Avg. sales price / head                          839.92              779.43              914.87