TABLE - 21
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  

                           Flax on Owned Land       

                                                   Avg. Of 
                                                  All Farms 
                      

            Number of fields                             30 
            Number of farms                              23 
                      

            Acres                                     71.40             
            Yield per acre (bu.)                      21.07 
            Operators share of yield %               100.00 
            Value per bu.                              5.86 
            Total product return per acre            123.41 
            Miscellaneous income per acre              4.14 
            Gross return per acre                    127.54 
          

            Direct Expenses          
              Seed                                     7.60 
              Fertilizer                              13.23 
              Crop chemicals                          15.01 
              Crop insurance                           4.79 
              Fuel & oil                               7.49 
              Repairs                                 10.27 
              Custom hire                              1.12 
              Operating interest                       2.01 
              Miscellaneous                            0.06 
            Total direct expenses per acre            61.57 
            Return over direct exp per acre           65.97 
                      

            Overhead Expenses          
              Hired labor                              2.44 
              Machinery & bldg leases                  0.90 
              RE & pers. property taxes                4.53 
              Farm insurance                           1.91 
              Utilities                                1.32 
              Interest                                14.03 
              Mach & bldg depreciation                 7.62 
              Miscellaneous                            3.39 
            Total overhead expenses per acre          36.14 
            Total dir & ovhd expenses per acre        97.72 
            Net return per acre                       29.83 
          

            Lbr & mgt charge per acre                 14.82 
            Net return over lbr & mgt                 15.01 
            Government payments                       12.50 
            Net return with govt payments             27.51 
          

            Cost of Production          
            Total direct expense per bu.               2.92 
            Total dir & ovhd exp per bu.               4.64 
            With labor & management                    5.34 
            Total exp less govt & oth income           4.55