TABLE - 3
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                             State Report          
                     (Farms Sorted By Net Return)  

                      Wheat, Durum on Share Rent   

                                                   Avg. Of 
                                                  All Farms

            Number of fields                             29
            Number of farms                              15

            Acres                                    128.64
            Yield per acre (bu.)                      31.87
            Operators share of yield %                68.97
            Value per bu.                              3.82
            Total product return per acre             84.05
            Miscellaneous income per acre              1.22
            Gross return per acre                     85.28

            Direct Expenses
              Seed                                     8.79
              Fertilizer                              17.02
              Crop chemicals                          14.99
              Crop insurance                           3.98
              Fuel & oil                               6.01
              Repairs                                  8.32
              Custom hire                              1.18
              Operating interest                       2.18
              Miscellaneous                            0.34
            Total direct expenses per acre            62.81
            Return over direct exp per acre           22.47

            Overhead Expenses
              Hired labor                              3.66
              Machinery & bldg leases                  0.73
              Farm insurance                           1.41
              Utilities                                0.87
              Interest                                 0.95
              Mach & bldg depreciation                 6.69
              Miscellaneous                            2.15
            Total overhead expenses per acre          16.44
            Total dir & ovhd expenses per acre        79.25
            Net return per acre                        6.03

            Lbr & mgt charge per acre                 11.33
            Net return over lbr & mgt                 -5.30
            Government payments                        8.19
            Net return with govt payments              2.89

            Cost of Production
            Total direct expense per bu.               2.86
            Total dir & ovhd exp per bu.               3.60
            With labor & management                    4.12
            Total exp less govt & oth income           3.69