TABLE 11 - 3
               Crop Enterprise Analysis     
North Dakota Farm Business Management Education Program
                      State Report
              (Farms Sorted By Net Return)

               Wheat, Durum on Share Rent

                                            Avg. Of 
                                           All Farms

     Number of fields                             24
     Number of farms                              15

     Acres                                    168.03
     Yield per acre (bu.)                      38.68
     Operators share of yield %                69.66
     Value per bu.                              3.51
     Total product return per acre             94.61
     Miscellaneous income per acre              0.83
     Gross return per acre                     95.44

     Direct Expenses
       Seed                                    10.49
       Fertilizer                              20.37
       Crop chemicals                          13.83
       Crop insurance                           2.84
       Fuel & oil                               6.98
       Repairs                                  9.62
       Custom hire                              0.61
       Operating interest                       1.77
       Miscellaneous                            0.89
     Total direct expenses per acre            67.40
     Return over direct exp per acre           28.04

     Overhead Expenses
       Hired labor                              4.46
       Machinery & bldg leases                  1.02
       Farm insurance                           1.70
       Utilities                                1.11
       Interest                                 1.83
       Mach & bldg depreciation                 7.40
       Miscellaneous                            1.40
     Total overhead expenses per acre          18.92
     Total dir & ovhd expenses per acre        86.32
     Net return per acre                        9.12

     Lbr & mgt charge per acre                 11.09
     Net return over lbr & mgt                 -1.97
     Government payments                        6.98
     Net return with govt payments              5.01

     Cost of Production
     Total direct expense per bu.               2.50
     Total dir & ovhd exp per bu.               3.20
     With labor & management                    3.62
     Total exp less govt & oth income           3.33