TABLE 11 - 4
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                      Wheat, Spring on Owned Land   
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                            231          45          42
Number of farms                             132          26          27
Acres                                    150.52      145.02      172.73
Yield per acre (bu.)                      37.64       21.28       54.74
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              3.47        3.35        3.55
Other product return per acre              0.37        0.67          - 
Total product return per acre            130.85       71.84      194.22
Miscellaneous income per acre              3.88        8.57        2.65
Gross return per acre                    134.73       80.42      196.87
Direct Expenses
  Seed                                     8.10        8.61        8.21
  Fertilizer                              18.42       18.48       18.89
  Crop chemicals                          15.43       15.88       18.09
  Crop insurance                           7.46        7.71        7.91
  Drying fuel                              0.18        0.82        0.11
  Fuel & oil                               6.46        6.39        6.49
  Repairs                                  9.85       10.50        9.58
  Custom hire                              3.23        5.28        2.48
  Operating interest                       2.43        1.93        1.27
  Miscellaneous                            0.29        0.02        0.17
Total direct expenses per acre            71.85       75.61       73.20
Return over direct exp per acre           62.88        4.81      123.66
Overhead Expenses
  Hired labor                              2.49        1.50        2.46
  Machinery & bldg leases                  0.74        0.92        1.07
  RE & pers. property taxes                4.51        4.29        5.14
  Farm insurance                           1.94        1.73        1.94
  Utilities                                1.32        1.26        1.43
  Interest                                10.86       15.30        6.54
  Mach & bldg depreciation                 8.46        6.41        9.34
  Miscellaneous                            3.25        2.98        3.16
Total overhead expenses per acre          33.57       34.38       31.09
Total dir & ovhd expenses per acre       105.42      110.00      104.29
Net return per acre                       29.31      -29.58       92.58
Lbr & mgt charge per acre                 12.94       11.76       13.81
Net return over lbr & mgt                 16.37      -41.34       78.76
Government payments                       11.67       10.03       12.82
Net return with govt payments             28.04      -31.30       91.58
Cost of Production
Total direct expense per bu.               1.91        3.55        1.34
Total dir & ovhd exp per bu.               2.80        5.17        1.91
With labor & management                    3.14        5.72        2.16
Total exp less govt & oth income           2.72        4.82        1.87