TABLE - 17
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                           Corn on Owned Land       
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             44          12           8
Number of farms                              35           7           7
Acres                                     85.31       50.17       83.16
Yield per acre (bu.)                      68.61       16.37      118.13
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              2.11        1.97        2.07
Other product return per acre              5.00        5.23          - 
Total product return per acre            149.93       37.45      244.93
Miscellaneous income per acre              5.74       14.23          - 
Gross return per acre                    155.67       51.67      244.93
Direct Expenses
  Seed                                    30.60       25.14       33.80
  Fertilizer                              25.32       17.73       36.13
  Crop chemicals                          17.41        9.76       21.24
  Crop insurance                           7.08        2.36        9.77
  Drying fuel                              0.61          -         2.96
  Fuel & oil                               9.00        8.15        8.32
  Repairs                                 13.09       15.01       11.60
  Custom hire                              2.84        1.82        4.52
  Operating interest                       3.50        5.66        3.04
  Miscellaneous                            0.03          -         0.15
Total direct expenses per acre           109.48       85.64      131.52
Return over direct exp per acre           46.18      -33.96      113.41
Overhead Expenses
  Custom hire                              0.80          -         0.07
  Hired labor                              2.73        0.55        5.08
  Machinery & bldg leases                  0.83        0.01        1.66
  RE & pers. property taxes                5.02        3.50        5.70
  Farm insurance                           1.99        2.26        2.04
  Utilities                                1.61        1.49        1.74
  Dues & professional fees                 0.32        0.06        0.78
  Interest                                22.19       15.81       19.09
  Mach & bldg depreciation                11.02        8.72        9.80
  Miscellaneous                            1.84        1.16        2.07
Total overhead expenses per acre          48.35       33.55       48.03
Total dir & ovhd expenses per acre       157.84      119.19      179.55
Net return per acre                       -2.17      -67.52       65.38
Lbr & mgt charge per acre                 17.05       17.65       18.94
Net return over lbr & mgt                -19.22      -85.17       46.44
Government payments                       11.70        8.23       13.31
Net return with govt payments             -7.52      -76.93       59.74
Cost of Production
Total direct expense per bu.               1.60        5.23        1.11
Total dir & ovhd exp per bu.               2.30        7.28        1.52
With labor & management                    2.55        8.36        1.68
Total exp less govt & oth income           2.22        6.67        1.57