TABLE 11 - 24
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                            Flax on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             64          12          14
Number of farms                              43           8           9
Acres                                    138.44      126.33      108.80
Yield per acre (bu.)                      21.19       13.53       28.64
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              7.33        7.12        7.81
Total product return per acre            155.27       96.29      223.79
Miscellaneous income per acre              6.93       11.39        3.36
Gross return per acre                    162.19      107.68      227.15
Direct Expenses
  Seed                                     7.91        8.36        6.01
  Fertilizer                              17.50       15.91       14.87
  Crop chemicals                          17.16       17.71       15.08
  Crop insurance                           5.30        4.63        3.79
  Fuel & oil                               6.99        6.90        6.61
  Repairs                                 11.12       14.28       14.89
  Custom hire                              3.68        2.85        3.27
  Land rent                               28.16       28.44       27.86
  Operating interest                       2.54        4.08        1.97
  Miscellaneous                            0.19        0.19          - 
Total direct expenses per acre           100.54      103.34       94.34
Return over direct exp per acre           61.66        4.34      132.81
Overhead Expenses
  Hired labor                              3.64        4.52        2.62
  Machinery & bldg leases                  1.04        1.19        0.82
  Farm insurance                           1.55        1.02        1.98
  Utilities                                1.33        1.64        1.17
  Dues & professional fees                 0.50        0.17        0.50
  Interest                                 1.98        1.94        1.39
  Mach & bldg depreciation                 9.23        6.49       10.35
  Miscellaneous                            2.06        1.28        1.87
Total overhead expenses per acre          21.34       18.24       20.71
Total dir & ovhd expenses per acre       121.88      121.59      115.05
Net return per acre                       40.32      -13.91      112.10
Lbr & mgt charge per acre                 11.88       10.75       12.93
Net return over lbr & mgt                 28.44      -24.66       99.17
Government payments                        9.27        8.22        9.50
Net return with govt payments             37.71      -16.44      108.67
Cost of Production
Total direct expense per bu.               4.75        7.64        3.29
Total dir & ovhd exp per bu.               5.75        8.99        4.02
With labor & management                    6.31        9.78        4.47
Total exp less govt & oth income           5.55        8.33        4.02