TABLE - 46
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                     Hay, Native Grass on Cash Rent 
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             69           6          20
Number of farms                              29           5           6
Acres                                     54.07       72.78       48.45
Yield per acre (ton)                       1.30        0.23        1.69
Operators share of yield %               100.00      100.00      100.00
Value per ton                             28.60       38.31       30.38
Total product return per acre             37.12        8.97       51.45
Miscellaneous income per acre              1.34       11.45          - 
Gross return per acre                     38.46       20.42       51.45
Direct Expenses
  Fertilizer                               0.08        0.71          - 
  Fuel & oil                               5.88        5.55        5.40
  Repairs                                  6.38        7.44        4.44
  Land rent                                8.05        9.75        8.36
  Operating interest                       1.02        0.81        0.88
  Miscellaneous                            0.42          -         0.25
Total direct expenses per acre            21.83       24.26       19.33
Return over direct exp per acre           16.63       -3.84       32.12
Overhead Expenses
  Hired labor                              2.13        2.65        0.76
  Farm insurance                           1.01        2.28        1.39
  Utilities                                0.55        0.95        0.59
  Interest                                 2.21        6.38        1.26
  Mach & bldg depreciation                 4.45        5.03        3.13
  Miscellaneous                            1.89        1.82        1.72
Total overhead expenses per acre          12.24       19.12        8.86
Total dir & ovhd expenses per acre        34.06       43.38       28.19
Net return per acre                        4.40      -22.96       23.26
Lbr & mgt charge per acre                  7.86        8.08        5.65
Net return over lbr & mgt                 -3.47      -31.04       17.61
Government payments                          -           -           - 
Net return with govt payments             -3.47      -31.04       17.61
Cost of Production
Total direct expense per ton              16.82      103.63       11.42
Total dir & ovhd exp per ton              26.25      185.27       16.65
With labor & management                   32.30      219.77       19.98
Total exp less govt & oth income          31.27      170.87       19.98