TABLE 11 - 16
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                          Canola on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             77          14          23
Number of farms                              46           9          10
Acres                                    117.06      118.90       88.18
Yield per acre (cwt.)                     16.06        9.28       21.18
Operators share of yield %               100.00      100.00      100.00
Value per cwt.                            11.00       10.73       11.19
Total product return per acre            176.60       99.60      236.99
Miscellaneous income per acre              2.82        7.77          - 
Gross return per acre                    179.42      107.38      236.99
Direct Expenses
  Seed                                    25.51       22.83       23.14
  Fertilizer                              24.36       21.05       26.32
  Crop chemicals                          16.37       11.68       17.09
  Crop insurance                           8.05        8.30        8.08
  Fuel & oil                               8.78        8.13        7.94
  Repairs                                 11.54       14.76       11.12
  Custom hire                              2.32        3.10        0.59
  Land rent                               30.54       28.15       33.01
  Operating interest                       2.87        3.05        4.38
  Miscellaneous                            0.04          -           - 
Total direct expenses per acre           130.38      121.06      131.68
Return over direct exp per acre           49.04      -13.68      105.31
Overhead Expenses
  Hired labor                              3.29        5.80        1.71
  Machinery & bldg leases                  0.88        0.19        1.66
  Farm insurance                           1.72        2.10        1.72
  Utilities                                1.68        1.73        2.00
  Dues & professional fees                 0.44        0.59        0.47
  Interest                                 2.10        2.20        2.20
  Mach & bldg depreciation                10.57        9.56       10.63
  Miscellaneous                            2.27        2.72        3.11
Total overhead expenses per acre          22.95       24.90       23.50
Total dir & ovhd expenses per acre       153.33      145.95      155.18
Net return per acre                       26.09      -38.58       81.81
Lbr & mgt charge per acre                 14.57       14.62       14.45
Net return over lbr & mgt                 11.52      -53.20       67.36
Government payments                       10.45       10.06       11.02
Net return with govt payments             21.98      -43.14       78.38
Cost of Production
Total direct expense per cwt.              8.12       13.04        6.22
Total dir & ovhd exp per cwt.              9.55       15.72        7.33
With labor & management                   10.45       17.30        8.01
Total exp less govt & oth income           9.63       15.38        7.49