TABLE - 14
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                          Canola on Owned Land      
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             63          13          13
Number of farms                              45           9           9
Acres                                    112.90       87.22      152.15
Yield per acre (cwt.)                     15.32        8.53       18.21
Operators share of yield %               100.00      100.00      100.00
Value per cwt.                            10.78        9.92       11.00
Total product return per acre            165.19       84.62      200.31
Miscellaneous income per acre              1.89       10.94          - 
Gross return per acre                    167.08       95.56      200.31
Direct Expenses
  Seed                                    24.51       29.32       21.95
  Fertilizer                              23.40       20.44       23.72
  Crop chemicals                          15.51        9.12       13.32
  Crop insurance                           7.96        6.76        5.96
  Fuel & oil                               7.45        6.00        6.13
  Repairs                                 11.28        9.76       10.99
  Custom hire                              3.80        8.49        1.52
  Operating interest                       2.03        1.83        1.18
  Miscellaneous                            0.02        0.08          - 
Total direct expenses per acre            95.95       91.78       84.76
Return over direct exp per acre           71.13        3.77      115.55
Overhead Expenses
  Hired labor                              2.93        3.19        3.93
  Machinery & bldg leases                  1.95        0.42        3.04
  RE & pers. property taxes                4.51        3.99        4.92
  Farm insurance                           1.84        2.12        1.98
  Utilities                                1.37        1.08        1.66
  Dues & professional fees                 0.72        0.16        1.21
  Interest                                11.73       18.44        9.50
  Mach & bldg depreciation                 8.63        8.33        6.74
  Miscellaneous                            1.72        3.17        1.01
Total overhead expenses per acre          35.39       40.89       33.99
Total dir & ovhd expenses per acre       131.34      132.67      118.75
Net return per acre                       35.74      -37.12       81.56
Lbr & mgt charge per acre                 14.88       12.55       14.59
Net return over lbr & mgt                 20.87      -49.67       66.97
Government payments                       12.00       10.81       12.58
Net return with govt payments             32.87      -38.85       79.55
Cost of Production
Total direct expense per cwt.              6.26       10.76        4.65
Total dir & ovhd exp per cwt.              8.57       15.55        6.52
With labor & management                    9.55       17.02        7.32
Total exp less govt & oth income           8.64       14.47        6.63