TABLE - 2
                    Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                             State Report          
                     (Farms Sorted By Net Return)  
                       Wheat, Durum on Cash Rent   
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             91          13          18
Number of farms                              44           8           9
Acres                                    151.72      177.69      192.08
Yield per acre (bu.)                      30.70       15.99       44.74
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              3.87        3.88        3.95
Other product return per acre              0.01          -           - 
Total product return per acre            118.73       62.10      176.67
Miscellaneous income per acre              3.57        4.57          - 
Gross return per acre                    122.31       66.67      176.67
Direct Expenses
  Seed                                     9.92        9.59        9.73
  Fertilizer                              15.84       19.36       17.35
  Crop chemicals                          15.74       17.57       16.45
  Crop insurance                           5.38        5.29        6.17
  Fuel & oil                               5.95        6.30        5.66
  Repairs                                  8.88        9.61        9.44
  Custom hire                              1.96        0.86        3.29
  Land rent                               27.20       22.98       27.91
  Operating interest                       1.77        2.46        1.48
  Miscellaneous                            0.14        0.10        0.14
Total direct expenses per acre            92.79       94.13       97.62
Return over direct exp per acre           29.52      -27.46       79.06
Overhead Expenses
  Hired labor                              3.23        1.91        1.53
  Machinery & bldg leases                  0.97        0.80        1.48
  Farm insurance                           1.61        1.74        1.35
  Utilities                                1.01        0.81        0.99
  Interest                                 2.94        3.09        2.39
  Mach & bldg depreciation                 9.07        7.79       11.58
  Miscellaneous                            2.81        3.96        2.13
Total overhead expenses per acre          21.64       20.11       21.45
Total dir & ovhd expenses per acre       114.43      114.24      119.06
Net return per acre                        7.88      -47.57       57.61
Lbr & mgt charge per acre                 11.90        9.49       12.68
Net return over lbr & mgt                 -4.02      -57.06       44.93
Government payments                       11.53       11.15       11.51
Net return with govt payments              7.51      -45.91       56.44
Cost of Production
Total direct expense per bu.               3.02        5.89        2.18
Total dir & ovhd exp per bu.               3.73        7.14        2.66
With labor & management                    4.11        7.74        2.94
Total exp less govt & oth income           3.62        6.76        2.69