TABLE - 31
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                        Sunflowers on Owned Land    
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             71          11          16
Number of farms                              57          11          12
Acres                                    107.74       72.50      112.46
Yield per acre (cwt.)                     12.45        7.68       17.35
Operators share of yield %               100.00      100.00      100.00
Value per cwt.                            11.23       10.77       11.50
Other product return per acre              0.17          -           - 
Total product return per acre            140.04       82.76      199.48
Miscellaneous income per acre              7.42       16.03          - 
Gross return per acre                    147.46       98.79      199.48
Direct Expenses
  Seed                                    15.86       15.55       15.01
  Fertilizer                              14.13        9.94       16.74
  Crop chemicals                          19.37       17.26       19.77
  Crop insurance                           7.92        9.03        6.27
  Fuel & oil                               8.13       10.13        8.84
  Repairs                                 10.79       14.07        9.23
  Custom hire                              2.59        6.99        2.03
  Operating interest                       2.55        2.55        1.73
  Miscellaneous                            0.45        0.76        0.40
Total direct expenses per acre            81.80       86.29       80.02
Return over direct exp per acre           65.67       12.50      119.47
Overhead Expenses
  Custom hire                              0.16          -         0.67
  Hired labor                              1.87        3.81        2.54
  Machinery & bldg leases                  0.94        1.02        1.70
  RE & pers. property taxes                4.48        4.81        4.45
  Farm insurance                           1.88        1.70        2.02
  Utilities                                1.22        1.45        0.93
  Dues & professional fees                 0.43        0.47        0.72
  Interest                                13.30       22.74        5.58
  Mach & bldg depreciation                 9.98       12.44       12.15
  Miscellaneous                            2.87        6.25        2.03
Total overhead expenses per acre          37.13       54.70       32.80
Total dir & ovhd expenses per acre       118.93      140.99      112.81
Net return per acre                       28.53      -42.20       86.67
Lbr & mgt charge per acre                 16.27       17.35       13.36
Net return over lbr & mgt                 12.27      -59.55       73.31
Government payments                       11.22       10.99       10.93
Net return with govt payments             23.48      -48.57       84.25
Cost of Production
Total direct expense per cwt.              6.57       11.23        4.61
Total dir & ovhd exp per cwt.              9.55       18.35        6.50
With labor & management                   10.86       20.61        7.27
Total exp less govt & oth income           9.35       17.10        6.64