TABLE - 18
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                            Corn on Cash Rent       
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             60          14          15
Number of farms                              42           8           9
Acres                                    118.40       67.04      179.13
Yield per acre (bu.)                      92.62       30.53      113.29
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              2.11        1.90        2.11
Other product return per acre              0.66        3.84          - 
Total product return per acre            196.36       61.79      239.08
Miscellaneous income per acre              5.21       35.39        0.45
Gross return per acre                    201.57       97.18      239.53
Direct Expenses
  Seed                                    28.76       26.09       25.54
  Fertilizer                              25.66       25.33       21.75
  Crop chemicals                          16.72       13.12       17.32
  Crop insurance                           9.56        8.13        6.78
  Drying fuel                              1.37          -         0.88
  Fuel & oil                               9.79        8.17        8.70
  Repairs                                 13.81       12.24       13.54
  Custom hire                              6.47       10.44        3.08
  Land rent                               36.32       28.66       33.36
  Operating interest                       3.36        2.49        3.20
  Miscellaneous                            0.46          -           - 
Total direct expenses per acre           152.27      134.67      134.17
Return over direct exp per acre           49.30      -37.49      105.36
Overhead Expenses
  Custom hire                              0.59          -         0.09
  Hired labor                              4.97        5.66        7.61
  Machinery & bldg leases                  2.03        5.89        1.16
  Farm insurance                           2.15        1.33        2.89
  Utilities                                1.67        1.03        1.88
  Dues & professional fees                 0.58        0.20        0.80
  Interest                                 3.39        3.45        2.96
  Mach & bldg depreciation                14.69        8.77       18.06
  Miscellaneous                            2.84        1.26        3.84
Total overhead expenses per acre          32.91       27.58       39.29
Total dir & ovhd expenses per acre       185.18      162.25      173.46
Net return per acre                       16.39      -65.07       66.07
Lbr & mgt charge per acre                 18.33       16.90       16.07
Net return over lbr & mgt                 -1.94      -81.97       50.00
Government payments                       12.57       11.49       12.30
Net return with govt payments             10.63      -70.48       62.30
Cost of Production
Total direct expense per bu.               1.64        4.41        1.18
Total dir & ovhd exp per bu.               2.00        5.32        1.53
With labor & management                    2.20        5.87        1.67
Total exp less govt & oth income           2.00        4.21        1.56