TABLE - 29
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                          Soybeans on Cash Rent     
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                            106          16          23
Number of farms                              65          13          13
Acres                                    214.01      230.44      357.46
Yield per acre (bu.)                      29.16       18.84       36.51
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              6.33        6.09        6.47
Total product return per acre            184.54      114.79      236.29
Miscellaneous income per acre              1.92        1.59        0.05
Gross return per acre                    186.45      116.38      236.34
Direct Expenses
  Seed                                    26.64       32.38       23.33
  Fertilizer                               9.47        7.71       10.10
  Crop chemicals                          14.77        9.08       13.39
  Crop insurance                           8.49       11.45        7.41
  Fuel & oil                               6.57        7.37        5.64
  Repairs                                  9.72        9.89        7.78
  Custom hire                              5.87        7.26        4.60
  Land rent                               35.18       35.71       35.80
  Operating interest                       2.70        3.21        3.01
  Miscellaneous                            0.29          -           - 
Total direct expenses per acre           119.69      124.07      111.05
Return over direct exp per acre           66.76       -7.69      125.29
Overhead Expenses
  Custom hire                              0.12        0.63          - 
  Hired labor                              3.15        2.07        4.43
  Machinery & bldg leases                  1.46        0.45        1.65
  Farm insurance                           2.01        2.04        2.41
  Utilities                                1.36        0.80        1.44
  Dues & professional fees                 0.56        0.51        0.91
  Interest                                 2.15        3.10        1.71
  Mach & bldg depreciation                12.19       12.52       12.96
  Miscellaneous                            2.87        1.81        2.77
Total overhead expenses per acre          25.87       23.93       28.28
Total dir & ovhd expenses per acre       145.56      148.00      139.33
Net return per acre                       40.89      -31.62       97.01
Lbr & mgt charge per acre                 14.27       13.98       12.31
Net return over lbr & mgt                 26.62      -45.60       84.69
Government payments                       11.95       12.83       11.26
Net return with govt payments             38.57      -32.77       95.95
Cost of Production
Total direct expense per bu.               4.11        6.58        3.04
Total dir & ovhd exp per bu.               4.99        7.85        3.82
With labor & management                    5.48        8.60        4.15
Total exp less govt & oth income           5.01        7.83        3.84