TABLE 11 - 10
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                          Barley on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                            214          28          46
Number of farms                             106          21          22
Acres                                    122.79      122.28      153.43
Yield per acre (bu.)                      62.70       39.12       78.78
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              2.46        1.66        2.75
Other product return per acre              0.55        2.19          - 
Total product return per acre            154.63       67.25      216.92
Miscellaneous income per acre              8.81       21.88        6.34
Gross return per acre                    163.44       89.13      223.26
Direct Expenses
  Seed                                     8.34        6.47        8.97
  Fertilizer                              20.49       19.97       22.95
  Crop chemicals                          15.03       12.04       14.77
  Crop insurance                           7.86        7.51        7.24
  Fuel & oil                               8.07        8.64        7.06
  Repairs                                 11.38       12.08        9.02
  Custom hire                              2.68        3.19        2.62
  Land rent                               30.33       31.47       32.58
  Operating interest                       2.17        3.12        1.51
  Miscellaneous                            0.33        0.12        0.15
Total direct expenses per acre           106.67      104.60      106.86
Return over direct exp per acre           56.77      -15.47      116.40
Overhead Expenses
  Hired labor                              3.70        5.15        2.52
  Machinery & bldg leases                  1.12        1.05        1.12
  Farm insurance                           1.77        2.02        1.84
  Utilities                                1.42        1.94        1.30
  Dues & professional fees                 0.56        0.59        0.28
  Interest                                 1.87        2.69        1.84
  Mach & bldg depreciation                10.60        9.06       12.24
  Miscellaneous                            2.48        3.64        3.04
Total overhead expenses per acre          23.51       26.14       24.17
Total dir & ovhd expenses per acre       130.19      130.75      131.03
Net return per acre                       33.25      -41.61       92.23
Lbr & mgt charge per acre                 13.85       14.79       12.93
Net return over lbr & mgt                 19.40      -56.40       79.30
Government payments                       10.00        9.73       10.31
Net return with govt payments             29.40      -46.67       89.61
Cost of Production
Total direct expense per bu.               1.70        2.67        1.36
Total dir & ovhd exp per bu.               2.08        3.34        1.66
With labor & management                    2.30        3.72        1.83
Total exp less govt & oth income           1.99        2.86        1.62