TABLE - 23
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  

                           Flax on Share Rent       

                                                   Avg. Of 
                                                  All Farms
         

            Number of fields                             33
            Number of farms                              21
         

            Acres                                     90.80
            Yield per acre (bu.)                      20.00
            Operators share of yield %                66.70
            Value per bu.                              5.68
            Total product return per acre             75.78
            Miscellaneous income per acre              0.90
            Gross return per acre                     76.68
         

            Direct Expenses         
              Seed                                     7.40
              Fertilizer                              11.86
              Crop chemicals                          16.31
              Crop insurance                           2.83
              Fuel & oil                               5.32
              Repairs                                  7.43
              Custom hire                              2.47
              Operating interest                       1.78
              Miscellaneous                            0.40
            Total direct expenses per acre            55.79
            Return over direct exp per acre           20.89
         

            Overhead Expenses         
              Hired labor                              1.59
              Machinery & bldg leases                  1.69
              Farm insurance                           1.35
              Utilities                                1.25
              Dues & professional fees                 0.44
              Interest                                 1.70
              Mach & bldg depreciation                 5.78
              Miscellaneous                            1.55
            Total overhead expenses per acre          15.35
            Total dir & ovhd expenses per acre        71.14
            Net return per acre                        5.54
         

            Lbr & mgt charge per acre                 11.40
            Net return over lbr & mgt                 -5.86
            Government payments                        7.36
            Net return with govt payments              1.50
         

            Cost of Production         
            Total direct expense per bu.               4.18
            Total dir & ovhd exp per bu.               5.33
            With labor & management                    6.19
            Total exp less govt & oth income           5.57