TABLE - 22
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                            Flax on Cash Rent       
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             67          12          15
Number of farms                              41           8           9
Acres                                    136.34       99.49      199.20
Yield per acre (bu.)                      21.66       13.43       29.46
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              6.02        5.61        6.28
Total product return per acre            130.48       75.38      185.11
Miscellaneous income per acre              2.55        4.08        1.57
Gross return per acre                    133.03       79.46      186.68
Direct Expenses
  Seed                                     7.93        7.29        7.83
  Fertilizer                              14.58       14.32       14.85
  Crop chemicals                          13.96       15.04       13.58
  Crop insurance                           5.02        4.76        3.37
  Fuel & oil                               6.55        5.54        6.97
  Repairs                                  9.63       10.25       10.26
  Custom hire                              3.48        8.90        1.76
  Land rent                               29.62       33.15       29.63
  Operating interest                       2.15        2.45        1.92
  Miscellaneous                            0.13        0.07          - 
Total direct expenses per acre            93.05      101.77       90.17
Return over direct exp per acre           39.98      -22.32       96.51
Overhead Expenses
  Hired labor                              3.46        4.43        6.96
  Machinery & bldg leases                  2.23        1.73        0.44
  Farm insurance                           1.54        1.54        1.93
  Utilities                                1.17        0.75        1.22
  Dues & professional fees                 0.48        0.29        0.61
  Interest                                 1.89        4.21        0.86
  Mach & bldg depreciation                 8.69        5.69       11.35
  Miscellaneous                            2.06        4.45        1.58
Total overhead expenses per acre          21.53       23.09       24.95
Total dir & ovhd expenses per acre       114.58      124.87      115.12
Net return per acre                       18.45      -45.41       71.56
Lbr & mgt charge per acre                 13.57       13.61       13.17
Net return over lbr & mgt                  4.88      -59.02       58.39
Government payments                       10.94       13.05       11.28
Net return with govt payments             15.81      -45.98       69.67
Cost of Production
Total direct expense per bu.               4.30        7.58        3.06
Total dir & ovhd exp per bu.               5.29        9.30        3.91
With labor & management                    5.92       10.31        4.35
Total exp less govt & oth income           5.29        9.04        3.92