TABLE - 40
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                        Hay, Mixed on Owned Land    
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             60          11          11
Number of farms                              53          10          11
Acres                                     98.37      106.15      128.52
Yield per acre (ton)                       0.97        0.71        1.24
Operators share of yield %               100.00      100.00      100.00
Value per ton                             38.64       36.23       41.98
Other product return per acre              0.04          -           - 
Total product return per acre             37.50       25.56       52.02
Miscellaneous income per acre                -           -           - 
Gross return per acre                     37.50       25.56       52.02
Direct Expenses
  Fuel & oil                               4.65        5.19        3.72
  Repairs                                  6.92       10.18        5.22
  Operating interest                       1.61        1.97        1.43
  Miscellaneous                            0.39        0.05        0.26
Total direct expenses per acre            13.56       17.39       10.64
Return over direct exp per acre           23.93        8.17       41.38
Overhead Expenses
  Hired labor                              2.07        4.57        2.49
  RE & pers. property taxes                1.77        2.77        1.41
  Farm insurance                           0.88        0.71        0.75
  Utilities                                0.55        0.56        0.33
  Interest                                 5.40        7.00        1.44
  Mach & bldg depreciation                 3.43        4.71        3.88
  Miscellaneous                            1.32        1.97        1.48
Total overhead expenses per acre          15.42       22.29       11.78
Total dir & ovhd expenses per acre        28.98       39.68       22.42
Net return per acre                        8.52      -14.12       29.60
Lbr & mgt charge per acre                  6.97        8.26        6.81
Net return over lbr & mgt                  1.55      -22.38       22.79
Government payments                        2.11        1.09        2.21
Net return with govt payments              3.66      -21.29       25.00
Cost of Production
Total direct expense per ton              13.99       24.65        8.59
Total dir & ovhd exp per ton              29.90       56.24       18.10
With labor & management                   37.09       67.94       23.59
Total exp less govt & oth income          34.87       66.39       21.81