TABLE - 48
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                         Hay, Oats on Cash Rent     
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             47           6          10
Number of farms                              31           6           7
Acres                                     61.09       52.42       84.31
Yield per acre (ton)                       1.55        1.23        2.02
Operators share of yield %               100.00      100.00      100.00
Value per ton                             42.28       37.55       48.16
Total product return per acre             65.37       46.11       97.52
Miscellaneous income per acre              5.47          -           - 
Gross return per acre                     70.84       46.11       97.52
Direct Expenses
  Seed                                     4.81        4.42        4.60
  Fertilizer                              11.55       15.06        8.53
  Crop chemicals                           3.23        5.72        0.66
  Crop insurance                           1.79        0.47        0.18
  Fuel & oil                               5.16        6.14        5.18
  Repairs                                  7.99        8.95        7.97
  Custom hire                              0.75        4.70        0.09
  Land rent                               21.27       23.46       20.40
  Operating interest                       1.43        2.07        1.71
  Miscellaneous                            0.21        0.51          - 
Total direct expenses per acre            58.21       71.52       49.32
Return over direct exp per acre           12.63      -25.40       48.20
Overhead Expenses
  Hired labor                              2.84        3.57        1.69
  Farm insurance                           1.23        1.61        1.34
  Utilities                                0.77        0.87        0.80
  Interest                                 2.28        3.64        2.14
  Mach & bldg depreciation                 4.98        7.93        5.76
  Miscellaneous                            2.56        2.87        2.42
Total overhead expenses per acre          14.66       20.50       14.14
Total dir & ovhd expenses per acre        72.86       92.01       63.47
Net return per acre                       -2.03      -45.90       34.06
Lbr & mgt charge per acre                  8.89       10.88        9.21
Net return over lbr & mgt                -10.91      -56.78       24.84
Government payments                        9.52        9.79        9.40
Net return with govt payments             -1.39      -46.99       34.24
Cost of Production
Total direct expense per ton              37.65       58.23       24.36
Total dir & ovhd exp per ton              47.13       74.92       31.34
With labor & management                   52.87       83.78       35.89
Total exp less govt & oth income          43.18       75.81       31.25