TABLE 11 - 5
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                       Wheat, Spring on Cash Rent   
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                            393          72          68
Number of farms                             160          32          32
Acres                                    150.19      125.55      171.33
Yield per acre (bu.)                      36.21       18.68       54.17
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              3.50        3.42        3.58
Other product return per acre              0.27        0.90          - 
Total product return per acre            127.06       64.79      193.67
Miscellaneous income per acre              3.90        7.62        0.54
Gross return per acre                    130.96       72.42      194.21
Direct Expenses
  Seed                                     8.35        7.66        9.84
  Fertilizer                              17.25       16.03       17.99
  Crop chemicals                          15.52       13.00       16.97
  Crop insurance                           7.54        6.52        7.78
  Fuel & oil                               6.39        6.48        6.22
  Repairs                                  9.52       10.18        9.58
  Custom hire                              3.26        2.49        3.11
  Land rent                               29.52       27.45       35.05
  Operating interest                       2.38        2.20        2.18
  Miscellaneous                            0.29        0.07        0.48
Total direct expenses per acre           100.01       92.08      109.19
Return over direct exp per acre           30.95      -19.67       85.02
Overhead Expenses
  Hired labor                              2.50        3.11        1.89
  Machinery & bldg leases                  1.11        0.53        1.28
  Farm insurance                           1.73        1.49        1.69
  Utilities                                1.26        0.89        1.61
  Interest                                 2.34        4.33        1.93
  Mach & bldg depreciation                 7.98        6.25       10.31
  Miscellaneous                            2.97        3.12        2.92
Total overhead expenses per acre          19.90       19.72       21.65
Total dir & ovhd expenses per acre       119.91      111.80      130.85
Net return per acre                       11.06      -39.38       63.36
Lbr & mgt charge per acre                 13.00       11.75       14.08
Net return over lbr & mgt                 -1.94      -51.14       49.28
Government payments                       11.47       10.79       12.33
Net return with govt payments              9.52      -40.34       61.61
Cost of Production
Total direct expense per bu.               2.76        4.93        2.02
Total dir & ovhd exp per bu.               3.31        5.98        2.42
With labor & management                    3.67        6.61        2.68
Total exp less govt & oth income           3.24        5.58        2.44