TABLE 11 - 19
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                            Corn on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             84          14          15
Number of farms                              54          10          11
Acres                                    125.99      181.03      131.09
Yield per acre (bu.)                      29.14       16.69       79.14
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              1.92        1.83        2.10
Other product return per acre              2.85          -         3.32
Total product return per acre             58.76       30.49      169.31
Miscellaneous income per acre             79.50       66.55       59.98
Gross return per acre                    138.25       97.04      229.29
Direct Expenses
  Seed                                    36.86       42.81       41.05
  Fertilizer                              36.51       39.21       42.02
  Crop chemicals                          16.99       23.24       11.63
  Crop insurance                          10.10       10.57       13.48
  Drying fuel                              1.81        1.50        5.45
  Fuel & oil                               9.19        8.67       10.69
  Repairs                                 12.40       13.43       13.60
  Custom hire                              3.81        0.44        6.27
  Land rent                               34.53       35.79       40.36
  Operating interest                       3.94        5.31        3.38
  Miscellaneous                            0.25        0.02        0.46
Total direct expenses per acre           166.39      181.01      188.40
Return over direct exp per acre          -28.14      -83.97       40.89
Overhead Expenses
  Custom hire                              0.52        0.05        2.59
  Hired labor                              5.58        4.90        5.42
  Machinery & bldg leases                  1.44        0.13        3.80
  Farm insurance                           2.07        3.42        2.38
  Utilities                                1.44        1.17        1.43
  Dues & professional fees                 0.55        0.33        1.30
  Interest                                 2.43        3.46        2.36
  Mach & bldg depreciation                15.57       15.63       11.54
  Miscellaneous                            2.73        3.57        1.14
Total overhead expenses per acre          32.33       32.66       31.95
Total dir & ovhd expenses per acre       198.72      213.67      220.35
Net return per acre                      -60.47     -116.64        8.94
Lbr & mgt charge per acre                 15.23       14.43       17.85
Net return over lbr & mgt                -75.70     -131.07       -8.92
Government payments                       10.93       11.30       13.05
Net return with govt payments            -64.77     -119.77        4.13
Cost of Production
Total direct expense per bu.               5.71       10.85        2.38
Total dir & ovhd exp per bu.               6.82       12.81        2.78
With labor & management                    7.34       13.67        3.01
Total exp less govt & oth income           4.14        9.00        2.05