TABLE 11 - 40
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                       Hay, Alfalfa on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             85          13          18
Number of farms                              67          13          14
Acres                                     70.56       71.05       67.52
Yield per acre (ton)                       1.43        1.05        1.85
Operators share of yield %               100.00      100.00      100.00
Value per ton                             48.63       52.15       52.39
Other product return per acre              0.09        0.19        0.27
Total product return per acre             69.43       55.05       97.29
Miscellaneous income per acre              3.42          -         9.18
Gross return per acre                     72.85       55.05      106.47
Direct Expenses
  Seed                                     1.30        2.69        0.49
  Fertilizer                               2.42        7.20        1.25
  Crop chemicals                           0.44        0.63        0.01
  Crop insurance                           1.04        1.34        1.43
  Fuel & oil                               6.23        6.72        5.98
  Repairs                                  8.86        8.75        8.74
  Custom hire                              3.77        2.11        5.11
  Hired labor                              0.16        1.04          - 
  Operating interest                       1.72        1.96        3.43
  Miscellaneous                            0.32        0.05          - 
Total direct expenses per acre            26.27       32.49       26.45
Return over direct exp per acre           46.58       22.56       80.01
Overhead Expenses
  Custom hire                              0.18        0.85        0.23
  Hired labor                              2.65        3.39        0.77
  Machinery & bldg leases                  0.33        0.66        0.78
  RE & pers. property taxes                3.93        4.43        3.43
  Farm insurance                           2.31        2.86        1.08
  Utilities                                1.47        1.70        1.30
  Dues & professional fees                 0.29        0.62        0.16
  Interest                                11.11       20.29       10.78
  Mach & bldg depreciation                 7.25        7.36        4.60
  Miscellaneous                            2.19        3.64        2.13
Total overhead expenses per acre          31.72       45.80       25.26
Total dir & ovhd expenses per acre        57.98       78.29       51.72
Net return per acre                       14.87      -23.24       54.75
Lbr & mgt charge per acre                 10.69       10.36       12.42
Net return over lbr & mgt                  4.18      -33.60       42.32
Government payments                        5.73        7.88        6.21
Net return with govt payments              9.91      -25.71       48.54
Cost of Production
Total direct expense per ton              18.42       30.88       14.29
Total dir & ovhd exp per ton              40.67       74.43       27.93
With labor & management                   48.17       84.27       34.64
Total exp less govt & oth income          41.69       76.59       26.18