TABLE 11 - 41
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                        Hay, Alfalfa on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             63          11          15
Number of farms                              48           9          10
Acres                                     89.85      130.10       59.36
Yield per acre (ton)                       1.68        0.63        3.04
Operators share of yield %               100.00      100.00      100.00
Value per ton                             48.99       45.28       46.35
Other product return per acre              0.19          -           - 
Total product return per acre             82.50       28.69      140.84
Miscellaneous income per acre              2.85        6.45        0.37
Gross return per acre                     85.35       35.13      141.21
Direct Expenses
  Seed                                     2.79        2.80        0.72
  Fertilizer                               7.60        0.91        2.30
  Crop insurance                           0.80        0.98          - 
  Fuel & oil                               6.79        4.67        7.92
  Repairs                                  8.97        5.47        8.35
  Custom hire                              3.86        3.81          - 
  Hired labor                              1.00          -           - 
  Land rent                               24.66       25.44       25.57
  Operating interest                       1.86        1.25        1.43
  Miscellaneous                            0.71        0.13        0.87
Total direct expenses per acre            59.06       45.47       47.16
Return over direct exp per acre           26.29      -10.34       94.05
Overhead Expenses
  Custom hire                              0.64          -         0.11
  Hired labor                              3.39        3.33        1.62
  Machinery & bldg leases                  0.85        0.17        0.98
  Farm insurance                           1.71        1.51        1.48
  Utilities                                1.20        1.23        0.98
  Dues & professional fees                 0.56        0.53        0.75
  Interest                                 3.83        3.35        2.27
  Mach & bldg depreciation                 7.28        5.72        8.90
  Miscellaneous                            2.03        1.89        1.74
Total overhead expenses per acre          21.49       17.72       18.83
Total dir & ovhd expenses per acre        80.55       63.19       65.99
Net return per acre                        4.80      -28.06       75.22
Lbr & mgt charge per acre                 10.42        6.47       10.63
Net return over lbr & mgt                 -5.61      -34.53       64.60
Government payments                        6.53        7.12        3.90
Net return with govt payments              0.92      -27.41       68.50
Cost of Production
Total direct expense per ton              35.15       71.77       15.52
Total dir & ovhd exp per ton              47.94       99.74       21.72
With labor & management                   54.14      109.95       25.21
Total exp less govt & oth income          48.44       88.53       23.81