TABLE 11 - 23
             Crop Enterprise Analysis, 2004
North Dakota Farm Business Management Education Program
                      State Report
              (Farms Sorted By Net Return)

                   Flax on Owned Land

                                            Avg. Of 
                                           All Farms

     Number of fields                             18
     Number of farms                              17

     Acres                                    114.93
     Yield per acre (bu.)                      24.25
     Operators share of yield %               100.00
     Value per bu.                              7.35
     Total product return per acre            178.23
     Miscellaneous income per acre              2.15
     Gross return per acre                    180.38

     Direct Expenses
       Seed                                     7.89
       Fertilizer                              18.11
       Crop chemicals                          16.36
       Crop insurance                           5.97
       Fuel & oil                               8.52
       Repairs                                 12.45
       Custom hire                              4.08
       Operating interest                       2.06
     Total direct expenses per acre            75.42
     Return over direct exp per acre          104.96

     Overhead Expenses
       Hired labor                              3.17
       Machinery & bldg leases                  0.77
       RE & pers. property taxes                3.95
       Farm insurance                           1.84
       Utilities                                1.20
       Interest                                10.04
       Mach & bldg depreciation                 9.84
       Miscellaneous                            3.28
     Total overhead expenses per acre          34.09
     Total dir & ovhd expenses per acre       109.51
     Net return per acre                       70.87

     Lbr & mgt charge per acre                 13.71
     Net return over lbr & mgt                 57.16
     Government payments                        9.62
     Net return with govt payments             66.78

     Cost of Production
     Total direct expense per bu.               3.11
     Total dir & ovhd exp per bu.               4.52
     With labor & management                    5.08
     Total exp less govt & oth income           4.60