TABLE - 15
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                          Canola on Cash Rent       
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             90          15          18
Number of farms                              52          10          11
Acres                                    108.81      100.79      148.49
Yield per acre (cwt.)                     14.26        8.58       17.72
Operators share of yield %               100.00      100.00      100.00
Value per cwt.                            11.00       10.26       11.53
Total product return per acre            156.91       88.00      204.41
Miscellaneous income per acre              3.12        8.55        1.59
Gross return per acre                    160.03       96.56      206.00
Direct Expenses
  Seed                                    24.74       27.42       22.10
  Fertilizer                              20.76       21.44       18.35
  Crop chemicals                          15.56       14.74       14.02
  Crop insurance                           6.89        7.41        6.36
  Fuel & oil                               6.81        5.59        6.76
  Repairs                                  9.76        9.71        9.27
  Custom hire                              4.00        7.28        4.81
  Land rent                               29.91       32.32       31.99
  Operating interest                       2.10        2.37        2.78
  Miscellaneous                            0.02        0.06          - 
Total direct expenses per acre           120.55      128.34      116.44
Return over direct exp per acre           39.48      -31.79       89.56
Overhead Expenses
  Hired labor                              2.60        3.73        2.16
  Machinery & bldg leases                  0.94        1.00        1.42
  Farm insurance                           1.68        1.74        1.84
  Utilities                                1.20        0.96        1.19
  Dues & professional fees                 0.43        0.30        0.56
  Interest                                 1.89        4.26        1.93
  Mach & bldg depreciation                 9.06        6.98       11.58
  Miscellaneous                            1.93        3.54        2.25
Total overhead expenses per acre          19.73       22.51       22.93
Total dir & ovhd expenses per acre       140.28      150.86      139.37
Net return per acre                       19.75      -54.30       66.62
Lbr & mgt charge per acre                 13.87       11.09       14.81
Net return over lbr & mgt                  5.88      -65.39       51.82
Government payments                       11.37       10.88       10.66
Net return with govt payments             17.25      -54.51       62.48
Cost of Production
Total direct expense per cwt.              8.45       14.96        6.57
Total dir & ovhd exp per cwt.              9.83       17.58        7.86
With labor & management                   10.81       18.88        8.70
Total exp less govt & oth income           9.79       16.61        8.01