TABLE - 27
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  

                            Rye on Cash Rent        

                                                   Avg. Of 
                                                  All Farms

            Number of fields                              5
            Number of farms                               5

            Acres                                     48.18
            Yield per acre (bu.)                      24.97
            Operators share of yield %               100.00
            Value per bu.                              3.06
            Other product return per acre              8.20
            Total product return per acre             84.64
            Miscellaneous income per acre                - 
            Gross return per acre                     84.64

            Direct Expenses
              Seed                                     5.28
              Fertilizer                               7.75
              Crop chemicals                           0.82
              Crop insurance                           3.05
              Fuel & oil                               5.69
              Repairs                                 11.99
              Land rent                               21.02
              Operating interest                       1.16
            Total direct expenses per acre            56.75
            Return over direct exp per acre           27.90

            Overhead Expenses
              Hired labor                              0.79
              Farm insurance                           1.21
              Utilities                                0.74
              Dues & professional fees                 0.36
              Interest                                 2.90
              Mach & bldg depreciation                 5.65
              Miscellaneous                            1.86
            Total overhead expenses per acre          13.51
            Total dir & ovhd expenses per acre        70.25
            Net return per acre                       14.39

            Lbr & mgt charge per acre                 12.11
            Net return over lbr & mgt                  2.28
            Government payments                        9.71
            Net return with govt payments             11.99

            Cost of Production
            Total direct expense per bu.               2.27
            Total dir & ovhd exp per bu.               2.81
            With labor & management                    3.30
            Total exp less govt & oth income           2.58