TABLE - 6
                    Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                             State Report          
                     (Farms Sorted By Net Return)  
                      Wheat, Spring on Share Rent   
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                            153          15          34
Number of farms                              63          12          13
Acres                                    143.55      143.23      125.27
Yield per acre (bu.)                      38.54       24.62       50.09
Operators share of yield %                65.40       68.05       68.20
Value per bu.                              3.48        3.38        3.55
Total product return per acre             87.69       56.57      121.36
Miscellaneous income per acre              1.54        3.27        0.19
Gross return per acre                     89.22       59.84      121.55
Direct Expenses
  Seed                                     7.26        7.76        8.93
  Fertilizer                              15.20       16.58       16.47
  Crop chemicals                          12.69       11.59       15.45
  Crop insurance                           5.30        5.20        6.28
  Fuel & oil                               6.24        6.80        6.29
  Repairs                                  9.24       12.31        9.55
  Custom hire                              1.99        3.08        1.57
  Operating interest                       1.88        1.55        1.69
  Miscellaneous                            1.00          -         0.48
Total direct expenses per acre            60.79       64.87       66.71
Return over direct exp per acre           28.44       -5.03       54.84
Overhead Expenses
  Hired labor                              2.49        1.83        2.87
  Machinery & bldg leases                  1.45        1.13        1.49
  Farm insurance                           1.51        1.99        1.53
  Utilities                                1.07        1.52        1.27
  Interest                                 1.85        2.44        1.67
  Mach & bldg depreciation                 6.74        8.07        8.89
  Miscellaneous                            1.93        1.68        1.46
Total overhead expenses per acre          17.03       18.66       19.17
Total dir & ovhd expenses per acre        77.82       83.53       85.88
Net return per acre                       11.41      -23.69       35.66
Lbr & mgt charge per acre                 11.21       12.95       11.89
Net return over lbr & mgt                  0.19      -36.65       23.78
Government payments                        7.50        6.99        7.30
Net return with govt payments              7.69      -29.66       31.08
Cost of Production
Total direct expense per bu.               2.41        3.87        1.95
Total dir & ovhd exp per bu.               3.09        4.99        2.51
With labor & management                    3.53        5.76        2.86
Total exp less govt & oth income           3.17        5.15        2.64