TABLE - 39
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                        Hay, Grass on Cash Rent     
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             63          12          11
Number of farms                              45           9           9
Acres                                     89.90       77.22       87.09
Yield per acre (ton)                       1.03        0.52        1.47
Operators share of yield %               100.00      100.00      100.00
Value per ton                             30.14       30.18       32.26
Other product return per acre              0.05          -         0.30
Total product return per acre             31.01       15.55       47.71
Miscellaneous income per acre                -           -           - 
Gross return per acre                     31.01       15.55       47.71
Direct Expenses
  Fuel & oil                               4.62        4.86        3.60
  Repairs                                  5.87        6.31        4.70
  Land rent                                5.58        8.53        2.02
  Operating interest                       1.10        0.97        0.75
  Miscellaneous                            0.19        0.03        0.33
Total direct expenses per acre            17.36       20.70       11.40
Return over direct exp per acre           13.65       -5.15       36.31
Overhead Expenses
  Hired labor                              1.59        1.27        2.14
  Machinery & bldg leases                  0.64        0.11        2.22
  Farm insurance                           0.82        0.83        1.05
  Utilities                                0.57        0.71        0.41
  Interest                                 1.66        1.28        1.82
  Mach & bldg depreciation                 3.56        2.97        2.09
  Miscellaneous                            1.06        1.03        1.05
Total overhead expenses per acre           9.89        8.20       10.78
Total dir & ovhd expenses per acre        27.25       28.90       22.18
Net return per acre                        3.76      -13.35       25.53
Lbr & mgt charge per acre                  7.38        5.86        7.15
Net return over lbr & mgt                 -3.63      -19.21       18.38
Government payments                        0.44        0.90          - 
Net return with govt payments             -3.18      -18.31       18.38
Cost of Production
Total direct expense per ton              16.90       40.17        7.76
Total dir & ovhd exp per ton              26.53       56.07       15.09
With labor & management                   33.72       67.44       19.95
Total exp less govt & oth income          33.24       65.70       19.75