TABLE 12 - 5
                              Livestock Enterprise Analysis, 2004                           
                    North Dakota Farm Business Management Education Program                    
                                          State Report                                         
                             (Farms Sorted By Net Return Per Unit)                             
                          Beef Replacement Heifers -- Average Per Head                         
                                           Avg. Of                         
                                          All Farms            Low 20%             High 20%
Number of farms                               52                  10                  11         
                                     Quantity     Value  Quantity     Value  Quantity     Value
Beef Replace sold (hd)                   0.14    127.00      0.02     14.68      0.24    226.68
Transferred out (hd)                     0.93    881.31      1.10  1,017.54      0.70    664.72
Cull sales (hd)                          0.00      3.56        -         -         -         - 
Less purchased (hd)                     -0.03    -22.06     -0.02    -12.24        -         - 
Less transferred in (hd)                -1.03   -709.10     -1.78 -1,272.31     -1.24   -837.41
Inventory change (hd)                   -0.01     97.97      0.66    519.05      0.29    428.35
Total production (hd)                    0.00    378.68      0.00    266.73      0.00    482.34
Other income                                       1.20                  -                 3.63
Gross return                                     379.88              266.73              485.97
Direct Expenses
  Barley (bu.)                           2.28      4.28      0.39      0.73      2.39      4.98
  Corn (bu.)                             4.88     10.14     13.65     28.13      0.86      2.02
  Corn Silage (lb.)                  1,752.43     13.76  2,214.74     16.61    661.29      5.10
  Hay, Alfalfa (lb.)                   511.15     11.95    520.70     10.39    469.82     12.43
  Hay, Grass & Other (lb.)           2,344.41     36.86  3,687.02     64.29  1,154.58     18.44
  Oats (bu.)                             5.05      5.90     17.64     20.12      0.12      0.15
  Pasture (aum)                          4.87     58.95      4.54     52.83      4.88     56.12
  Complete Ration (lb.)                517.19     14.99    196.49      5.66  1,197.58     30.56
  Creep / Starter (lb.)                 21.19      1.25    111.58      6.58        -         - 
  Protein Vit Minerals (lb.)            40.92      6.01    113.61     14.92      1.41      0.41
  Other feed stuffs                    283.26      2.76    408.07      3.87     24.19      0.12
  Veterinary                                       7.55               11.23                4.62
  Supplies                                         7.26                9.69                5.26
  Fuel & oil                                       2.49                3.95                1.38
  Repairs                                          4.61                5.46                3.70
  Operating interest                               1.39                2.82                0.68
Total direct expenses                            190.15              257.28              145.97
Return over direct expense                       189.73                9.45              340.00
Overhead Expenses
  Farm insurance                                   1.93                4.15                1.44
  Utilities                                        1.74                3.29                1.17
  Interest                                         2.34                5.13                0.93
  Mach & bldg depreciation                         4.17                7.25                2.38
  Miscellaneous                                    3.59                5.15                1.18
Total overhead expenses                           13.76               24.97                7.10
Total dir & ovhd expenses                        203.91              282.25              153.07
Net return                                       175.97              -15.52              332.89
Other Information
No. purchased or trans in                            31                  51                  56
Number sold or trans out                             31                  32                  43
Average number of head                               29                  29                  45
Percentage death loss                               0.2                 0.3                 0.2
Feed cost per average head                       166.86              224.13              130.32
Feed cost/head sold+trans                        156.09              199.62              138.11
Avg. purchase weight                                697                   -                  - 
Avg. sales weight                                   972                   -                  - 
Avg. purch price / head                          662.10                   -                  - 
Avg. sales price / head                          929.86                   -                  -