TABLE 11 - 15
                     Crop Enterprise Analysis, 2004 
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                          Canola on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             55           9          14
Number of farms                              33           6           7
Acres                                    131.10      149.86      148.91
Yield per acre (cwt.)                     17.42       13.14       21.27
Operators share of yield %               100.00      100.00      100.00
Value per cwt.                            10.97       10.60       11.39
Total product return per acre            191.10      139.21      242.29
Miscellaneous income per acre              0.97        0.53          - 
Gross return per acre                    192.06      139.75      242.29
Direct Expenses
  Seed                                    25.00       30.54       22.02
  Fertilizer                              25.70       27.97       31.73
  Crop chemicals                          16.15       12.25       24.35
  Crop insurance                           6.92        5.16        6.87
  Fuel & oil                               8.14        4.01        8.63
  Repairs                                 12.58       10.27        9.76
  Custom hire                              5.98       23.95        1.62
  Operating interest                       1.34        1.77        0.32
  Miscellaneous                            0.09        0.21          - 
Total direct expenses per acre           101.91      116.13      105.33
Return over direct exp per acre           90.15       23.61      136.96
Overhead Expenses
  Hired labor                              4.52        3.70        7.92
  Machinery & bldg leases                  0.53        0.79        0.86
  RE & pers. property taxes                4.69        4.48        4.18
  Farm insurance                           2.15        2.50        1.83
  Utilities                                1.52        1.06        1.03
  Dues & professional fees                 0.63        1.29        0.36
  Interest                                10.30       11.68        4.62
  Mach & bldg depreciation                 9.51        5.67       10.48
  Miscellaneous                            2.63        3.73        3.43
Total overhead expenses per acre          36.48       34.89       34.72
Total dir & ovhd expenses per acre       138.39      151.02      140.05
Net return per acre                       53.67      -11.28      102.24
Lbr & mgt charge per acre                 15.18       17.06       13.11
Net return over lbr & mgt                 38.49      -28.34       89.13
Government payments                       11.23       10.59       12.63
Net return with govt payments             49.72      -17.75      101.76
Cost of Production
Total direct expense per cwt.              5.85        8.84        4.95
Total dir & ovhd exp per cwt.              7.94       11.49        6.58
With labor & management                    8.82       12.79        7.20
Total exp less govt & oth income           8.12       11.95        6.61