TABLE - 12
            Crop Enterprise Analysis, 2003          
North Dakota Farm Business Management Education Program 
                      State Report          
               (Farms Sorted By Net Return)  

                Beans, Pinto on Owned Land   

                                           Avg. Of 
                                          All Farms

    Number of fields                             10
    Number of farms                               7

    Acres                                    100.50
    Yield per acre (cwt.)                     12.26
    Operators share of yield %               100.00
    Value per cwt.                            16.22
    Total product return per acre            198.88
    Miscellaneous income per acre             27.78
    Gross return per acre                    226.66

    Direct Expenses
      Seed                                    24.32
      Fertilizer                              13.41
      Crop chemicals                          32.28
      Crop insurance                           6.63
      Fuel & oil                              11.34
      Repairs                                 19.38
      Operating interest                       2.07
      Miscellaneous                            0.70
    Total direct expenses per acre           110.14
    Return over direct exp per acre          116.52

    Overhead Expenses
      Hired labor                              4.67
      Machinery & bldg leases                  1.16
      RE & pers. property taxes                5.14
      Farm insurance                           2.47
      Utilities                                1.38
      Dues & professional fees                 0.19
      Interest                                16.93
      Mach & bldg depreciation                 7.20
      Miscellaneous                            1.80
    Total overhead expenses per acre          40.95
    Total dir & ovhd expenses per acre       151.09
    Net return per acre                       75.57

    Lbr & mgt charge per acre                 17.84
    Net return over lbr & mgt                 57.73
    Government payments                       12.29
    Net return with govt payments             70.02

    Cost of Production
    Total direct expense per cwt.              8.98
    Total dir & ovhd exp per cwt.             12.32
    With labor & management                   13.78
    Total exp less govt & oth income          10.51