TABLE - 41
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                        Hay, Mixed on Cash Rent     
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                            128          18          18
Number of farms                              67          13          14
Acres                                    107.98       87.45      120.32
Yield per acre (ton)                       1.27        0.87        1.68
Operators share of yield %               100.00      100.00      100.00
Value per ton                             37.33       36.05       39.71
Other product return per acre              0.23          -           - 
Total product return per acre             47.75       31.28       66.73
Miscellaneous income per acre              0.15          -           - 
Gross return per acre                     47.90       31.28       66.73
Direct Expenses
  Fuel & oil                               4.46        5.22        4.08
  Repairs                                  6.02        7.14        6.24
  Custom hire                              1.66          -         0.33
  Land rent                               12.07       12.23       11.16
  Operating interest                       1.38        1.53        1.05
  Miscellaneous                            0.48        0.56        0.36
Total direct expenses per acre            26.07       26.68       23.22
Return over direct exp per acre           21.84        4.60       43.50
Overhead Expenses
  Hired labor                              1.13        1.34        1.11
  Farm insurance                           1.43        2.14        0.61
  Utilities                                0.90        1.31        0.74
  Interest                                 1.79        3.66        1.05
  Mach & bldg depreciation                 4.38        5.74        3.38
  Miscellaneous                            1.74        2.54        1.35
Total overhead expenses per acre          11.36       16.74        8.26
Total dir & ovhd expenses per acre        37.43       43.42       31.48
Net return per acre                       10.48      -12.14       35.25
Lbr & mgt charge per acre                  8.18        9.21        9.06
Net return over lbr & mgt                  2.30      -21.35       26.19
Government payments                        2.60        1.86        3.20
Net return with govt payments              4.90      -19.49       29.38
Cost of Production
Total direct expense per ton              20.48       30.75       13.82
Total dir & ovhd exp per ton              29.40       50.04       18.73
With labor & management                   35.83       60.65       24.12
Total exp less govt & oth income          33.49       58.51       22.22