TABLE - 32
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                        Sunflowers on Cash Rent     
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                            163          26          31
Number of farms                              84          16          17
Acres                                    112.94      111.58      103.62
Yield per acre (cwt.)                     11.57        6.19       17.56
Operators share of yield %               100.00      100.00      100.00
Value per cwt.                            11.13       10.24       11.62
Other product return per acre              0.09        0.18          - 
Total product return per acre            128.81       63.52      204.07
Miscellaneous income per acre             14.62       23.56        3.67
Gross return per acre                    143.43       87.08      207.74
Direct Expenses
  Seed                                    15.33       17.27       14.56
  Fertilizer                              14.97       14.31       12.17
  Crop chemicals                          18.03       20.65       16.46
  Crop insurance                           8.50        8.67        6.95
  Fuel & oil                               7.51        7.35        8.35
  Repairs                                 11.05       13.66       11.51
  Custom hire                              3.27        4.41        5.16
  Land rent                               29.47       24.26       34.16
  Operating interest                       2.18        3.05        2.72
  Miscellaneous                            0.30        0.20        0.41
Total direct expenses per acre           110.60      113.83      112.44
Return over direct exp per acre           32.83      -26.74       95.29
Overhead Expenses
  Hired labor                              2.63        2.57        2.14
  Machinery & bldg leases                  1.50        0.80        2.03
  Farm insurance                           1.59        1.69        1.68
  Utilities                                1.17        1.42        1.07
  Dues & professional fees                 0.32        0.37        0.59
  Interest                                 2.91        4.84        2.46
  Mach & bldg depreciation                 9.51        8.35       13.97
  Miscellaneous                            2.35        2.44        2.04
Total overhead expenses per acre          21.99       22.49       25.99
Total dir & ovhd expenses per acre       132.59      136.32      138.43
Net return per acre                       10.84      -49.23       69.31
Lbr & mgt charge per acre                 14.79       15.04       18.24
Net return over lbr & mgt                 -3.94      -64.28       51.07
Government payments                       11.21       11.06       11.80
Net return with govt payments              7.26      -53.22       62.87
Cost of Production
Total direct expense per cwt.              9.56       18.40        6.40
Total dir & ovhd exp per cwt.             11.46       22.04        7.88
With labor & management                   12.74       24.47        8.92
Total exp less govt & oth income          10.50       18.84        8.04