TABLE 11 - 18
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program 
                              State Report
                      (Farms Sorted By Net Return)
                           Corn on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             45           8           8
Number of farms                              40           8           8
Acres                                    123.24      127.24      139.59
Yield per acre (bu.)                      38.57       16.52      109.07
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              1.99        1.56        2.16
Other product return per acre              4.61          -         3.29
Total product return per acre             81.36       25.75      238.64
Miscellaneous income per acre             52.26       44.19        7.95
Gross return per acre                    133.62       69.93      246.59
Direct Expenses
  Seed                                    33.75       38.62       36.28
  Fertilizer                              31.97       42.03       35.16
  Crop chemicals                          18.05       20.55       20.21
  Crop insurance                           9.81        3.02       10.85
  Drying fuel                              2.95        0.53       11.90
  Fuel & oil                               9.58       11.05       11.97
  Repairs                                 11.88       14.09       10.15
  Custom hire                              6.51        4.16        8.57
  Operating interest                       3.21        4.81        1.63
  Miscellaneous                            0.33        0.09          - 
Total direct expenses per acre           128.05      138.96      146.71
Return over direct exp per acre            5.58      -69.03       99.88
Overhead Expenses
  Hired labor                              5.85        8.45        6.74
  Machinery & bldg leases                  0.64        1.19       -0.19
  RE & pers. property taxes                5.29        5.34        6.14
  Farm insurance                           2.35        2.23        2.88
  Utilities                                1.64        1.63        1.88
  Interest                                16.13       17.26       11.27
  Mach & bldg depreciation                15.19       19.13       18.73
  Miscellaneous                            3.19        4.38        3.34
Total overhead expenses per acre          50.27       59.60       50.78
Total dir & ovhd expenses per acre       178.32      198.56      197.50
Net return per acre                      -44.70     -128.63       49.10
Lbr & mgt charge per acre                 15.84       16.87       20.41
Net return over lbr & mgt                -60.54     -145.50       28.69
Government payments                       11.41       11.72       13.58
Net return with govt payments            -49.14     -133.78       42.27
Cost of Production
Total direct expense per bu.               3.32        8.41        1.35
Total dir & ovhd exp per bu.               4.62       12.02        1.81
With labor & management                    5.03       13.04        2.00
Total exp less govt & oth income           3.26        9.66        1.77