TABLE - 25
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                            Oats on Cash Rent       
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             37           7          10
Number of farms                              27           5           6
Acres                                     49.88       34.29       32.41
Yield per acre (bu.)                      44.58       29.04       54.31
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              1.25        1.23        1.48
Other product return per acre              3.57       13.62        1.91
Total product return per acre             59.13       49.41       82.15
Miscellaneous income per acre              4.46          -         7.87
Gross return per acre                     63.58       49.41       90.02
Direct Expenses
  Seed                                     6.27        8.06        7.80
  Fertilizer                              13.80       18.49       11.91
  Crop chemicals                           4.51        3.57        4.77
  Crop insurance                           3.71        4.13        3.94
  Drying fuel                              0.33          -         1.86
  Fuel & oil                               4.77        6.28        4.84
  Repairs                                  9.36       15.35       10.60
  Custom hire                              1.72        1.53          - 
  Land rent                               24.71       24.60       23.45
  Operating interest                       1.74        1.49        1.14
  Miscellaneous                            0.12        0.26          - 
Total direct expenses per acre            71.03       83.75       70.31
Return over direct exp per acre           -7.45      -34.34       19.71
Overhead Expenses
  Hired labor                              1.66        3.05        1.44
  Machinery & bldg leases                  0.32        0.71        0.93
  Farm insurance                           0.99        1.68        1.02
  Utilities                                0.74        1.39        0.86
  Interest                                 4.36        4.04        2.52
  Mach & bldg depreciation                 5.60        9.18        5.27
  Miscellaneous                            1.77        2.71        3.14
Total overhead expenses per acre          15.45       22.76       15.17
Total dir & ovhd expenses per acre        86.48      106.51       85.48
Net return per acre                      -22.90      -57.10        4.54
Lbr & mgt charge per acre                 12.39       13.11       10.68
Net return over lbr & mgt                -35.29      -70.21       -6.14
Government payments                       10.24       11.19       10.19
Net return with govt payments            -25.05      -59.02        4.05
Cost of Production
Total direct expense per bu.               1.59        2.88        1.29
Total dir & ovhd exp per bu.               1.94        3.67        1.57
With labor & management                    2.22        4.12        1.77
Total exp less govt & oth income           1.81        3.26        1.40