TABLE 11 - 2
                    Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report 
                      (Farms Sorted By Net Return)
                        Wheat, Durum on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             79          10           9
Number of farms                              39           7           8
Acres                                    150.66      126.14      139.73
Yield per acre (bu.)                      30.57       17.47       55.51
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              3.75        3.69        3.68
Other product return per acre              0.03          -           - 
Total product return per acre            114.80       64.42      204.38
Miscellaneous income per acre              7.02       10.76        5.34
Gross return per acre                    121.83       75.18      209.72
Direct Expenses
  Seed                                    10.12       10.31       12.53
  Fertilizer                              20.98       19.36       25.83
  Crop chemicals                          13.32       15.74       20.98
  Crop insurance                           6.87        6.16        7.86
  Drying fuel                              0.10        0.05        0.74
  Fuel & oil                               6.54        6.60        5.95
  Repairs                                  9.38       14.82        6.60
  Custom hire                              3.59        2.44        2.92
  Land rent                               26.01       22.86       31.26
  Operating interest                       2.17        3.13        2.04
  Miscellaneous                            0.35          -         0.02
Total direct expenses per acre            99.43      101.47      116.74
Return over direct exp per acre           22.40      -26.29       92.98
Overhead Expenses
  Hired labor                              3.53        2.39        1.84
  Machinery & bldg leases                  1.16        0.32        2.50
  Farm insurance                           1.49        1.16        1.85
  Utilities                                1.01        1.14        1.04
  Interest                                 2.38        1.99        2.86
  Mach & bldg depreciation                 8.78        8.31        9.54
  Miscellaneous                            1.99        2.80        3.55
Total overhead expenses per acre          20.33       18.10       23.17
Total dir & ovhd expenses per acre       119.76      119.57      139.91
Net return per acre                        2.07      -44.40       69.81
Lbr & mgt charge per acre                 11.58       11.87       12.08
Net return over lbr & mgt                 -9.52      -56.27       57.73
Government payments                        9.64        7.97       11.22
Net return with govt payments              0.12      -48.30       68.95
Cost of Production
Total direct expense per bu.               3.25        5.81        2.10
Total dir & ovhd exp per bu.               3.92        6.84        2.52
With labor & management                    4.30        7.52        2.74
Total exp less govt & oth income           3.75        6.45        2.44