TABLE - 28
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                         Soybeans on Owned Land     
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             69           9          13
Number of farms                              45           9           9
Acres                                    145.77       58.78      247.58
Yield per acre (bu.)                      27.77       15.43       32.95
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              6.36        6.32        6.73
Total product return per acre            176.69       97.49      221.68
Miscellaneous income per acre              4.86        2.27        7.73
Gross return per acre                    181.55       99.76      229.41
Direct Expenses
  Seed                                    28.03       34.27       27.68
  Fertilizer                               9.78       15.05        6.49
  Crop chemicals                          16.68        9.54       17.86
  Crop insurance                           9.00        4.43        9.37
  Fuel & oil                               7.18        6.59        6.91
  Repairs                                 11.17       11.25       11.08
  Custom hire                              4.47        6.53        2.26
  Operating interest                       2.61        3.23        2.82
  Miscellaneous                            0.57        0.02        1.09
Total direct expenses per acre            89.49       90.92       85.56
Return over direct exp per acre           92.06        8.84      143.85
Overhead Expenses
  Hired labor                              3.47        1.80        4.06
  Machinery & bldg leases                  1.44        0.01        2.12
  RE & pers. property taxes                5.68        6.26        6.05
  Farm insurance                           2.03        2.08        1.26
  Utilities                                1.62        1.19        1.61
  Dues & professional fees                 0.43        0.15        0.64
  Interest                                12.58       27.04       10.71
  Mach & bldg depreciation                11.40        7.82        9.35
  Miscellaneous                            2.66        2.58        1.65
Total overhead expenses per acre          41.32       48.94       37.44
Total dir & ovhd expenses per acre       130.81      139.86      123.00
Net return per acre                       50.75      -40.10      106.41
Lbr & mgt charge per acre                 15.75       19.61       13.92
Net return over lbr & mgt                 35.00      -59.72       92.49
Government payments                       13.20       13.02       13.87
Net return with govt payments             48.20      -46.70      106.36
Cost of Production
Total direct expense per bu.               3.22        5.89        2.60
Total dir & ovhd exp per bu.               4.71        9.06        3.73
With labor & management                    5.28       10.33        4.16
Total exp less govt & oth income           4.63        9.34        3.50