TABLE 12 - 7
                              Livestock Enterprise Analysis, 2004                           
                    North Dakota Farm Business Management Education Program                    
                                          State Report                                         
                             (Farms Sorted By Net Return Per Unit)                             
                           Beef, Background Beef -- Average Per Head                           
                                           Avg. Of                         
                                          All Farms            Low 20%             High 20%
Number of farms                               81                  16                  17         
                                     Quantity     Value  Quantity     Value  Quantity     Value
Backgnd Beef sold (lb)                 523.65    500.67    607.52    557.42    576.04    553.27
Transferred out (lb)                   165.59    161.03    151.91    133.20    213.03    211.07
Cull sales (lb)                          2.95      2.95        -         -         -         - 
Butchered (lb)                           2.10      1.67      5.76      4.57      0.76      0.60
Less purchased (lb)                    -14.89    -17.09    -39.15    -42.97    -30.36    -36.47
Less transferred in (lb)              -419.76   -472.74   -461.92   -522.73   -414.20   -457.48
Inventory change (lb)                  -87.68    -55.90   -117.48    -87.51    -76.56    -45.11
Total production (lb)                  171.95    120.59    146.65     41.98    268.70    225.88
Other income                                       1.69                4.48                  - 
Gross return                                     122.27               46.46              225.88
Direct Expenses
  Barley (bu.)                           1.75      2.84      1.02      1.39      4.05      6.73
  Corn (bu.)                             5.19     10.80      3.99      8.38      6.32     13.90
  Corn Silage (lb.)                    526.52      4.18    790.78      5.92    430.69      3.48
  Hay, Alfalfa (lb.)                   118.42      3.33     96.77      2.20     18.05      0.68
  Hay, Grass & Other (lb.)             825.16     15.03    827.07     14.94    995.46     19.57
  Oats (bu.)                             1.22      1.40      1.93      2.08      1.94      2.16
  Pasture (aum)                          0.09      1.32      0.17      2.51      0.08      1.13
  Straw (lb.)                          161.59      1.01     62.40      0.63    456.02      2.31
  Complete Ration (lb.)                185.28      7.79    208.00      9.40    276.86      9.50
  Creep / Starter (lb.)                 43.25      2.66     42.80      2.50      5.05      0.37
  Protein Vit Minerals (lb.)            50.15      5.47     13.79      2.06     50.89      5.97
  Other feed stuffs                      9.35      0.60      1.48      2.04      0.42      0.52
  Veterinary                                       4.33                4.48                4.00
  Supplies                                         2.15                1.47                3.76
  Fuel & oil                                       1.18                1.04                2.28
  Repairs                                          2.21                3.20                3.81
  Custom hire                                      0.68                0.15                0.26
  Livestock leases                                 0.95                1.29                  - 
  Marketing                                        4.08                4.67                2.06
  Operating interest                               1.21                1.32                3.02
Total direct expenses                             73.20               71.69               85.50
Return over direct expense                        49.07              -25.23              140.38
Overhead Expenses
  Hired labor                                      0.81                1.93                0.87
  Farm insurance                                   0.68                1.06                0.72
  Utilities                                        0.92                1.12                1.63
  Interest                                         0.88                1.08                1.01
  Mach & bldg depreciation                         1.41                2.05                1.22
  Miscellaneous                                    0.93                1.44                0.67
Total overhead expenses                            5.63                8.68                6.11
Total dir & ovhd expenses                         78.83               80.37               91.61
Net return                                        43.44              -33.91              134.27
Other Information
No. purchased or trans in                           119                  98                 132
Number sold or trans out                            143                 117                 166
Percentage death loss                               0.4                 0.9                 0.4
Avg. daily gain (lbs)                              1.72                1.31                2.10
Lbs of conc / lb of gain                           4.09                4.22                3.60
Lbs of feed / lb of gain                          11.05               12.50                8.73
Feed cost per cwt of gain                         32.80               36.86               24.68
Feed cost per head                                56.41               54.06               66.31
Average sales weight                                704                 729                 737
Avg sales price / cwt                             95.61               91.75               96.05