TABLE - 38
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                        Hay, Grass on Owned Land    
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             44           7           9
Number of farms                              34           6           7
Acres                                     85.55       37.51       32.99
Yield per acre (ton)                       0.95        0.86        1.31
Operators share of yield %               100.00      100.00      100.00
Value per ton                             31.53       30.51       38.75
Other product return per acre              0.02          -           - 
Total product return per acre             29.95       26.17       50.81
Miscellaneous income per acre                -           -           - 
Gross return per acre                     29.95       26.17       50.81
Direct Expenses
  Fertilizer                               0.19          -         2.40
  Crop insurance                           0.11          -         1.46
  Fuel & oil                               5.18        6.08        3.34
  Repairs                                  5.84        7.11        4.01
  Operating interest                       1.33        2.02        0.85
  Miscellaneous                            0.15          -         0.23
Total direct expenses per acre            12.81       15.21       12.28
Return over direct exp per acre           17.14       10.96       38.53
Overhead Expenses
  Hired labor                              1.64        2.58        0.58
  RE & pers. property taxes                2.06        6.33        2.37
  Farm insurance                           0.79        1.57        0.97
  Utilities                                0.69        0.68        0.62
  Interest                                 7.41       16.17        2.87
  Mach & bldg depreciation                 2.89        6.45        2.71
  Miscellaneous                            1.21        2.96        1.30
Total overhead expenses per acre          16.70       36.75       11.42
Total dir & ovhd expenses per acre        29.51       51.95       23.70
Net return per acre                        0.44      -25.78       27.12
Lbr & mgt charge per acre                  7.22        7.74        9.82
Net return over lbr & mgt                 -6.78      -33.52       17.29
Government payments                        0.61        0.43        3.47
Net return with govt payments             -6.16      -33.09       20.76
Cost of Production
Total direct expense per ton              13.49       17.73        9.36
Total dir & ovhd exp per ton              31.08       60.57       18.07
With labor & management                   38.69       69.59       25.56
Total exp less govt & oth income          38.02       69.09       22.92