TABLE 11 - 25
             Crop Enterprise Analysis, 2004
North Dakota Farm Business Management Education Program
                      State Report
              (Farms Sorted By Net Return)

                   Flax on Share Rent

                                            Avg. Of 
                                           All Farms

     Number of fields                             27
     Number of farms                              14

     Acres                                    111.59
     Yield per acre (bu.)                      23.97
     Operators share of yield %                63.32
     Value per bu.                              7.54
     Total product return per acre            114.42
     Miscellaneous income per acre              0.50
     Gross return per acre                    114.92

     Direct Expenses
       Seed                                     6.90
       Fertilizer                              14.82
       Crop chemicals                          14.46
       Crop insurance                           3.26
       Fuel & oil                               6.54
       Repairs                                 11.39
       Custom hire                              3.38
       Operating interest                       1.11
       Miscellaneous                            1.91
     Total direct expenses per acre            63.76
     Return over direct exp per acre           51.16

     Overhead Expenses
       Hired labor                              2.48
       Machinery & bldg leases                  0.88
       Farm insurance                           1.75
       Utilities                                1.03
       Dues & professional fees                 0.50
       Interest                                 1.70
       Mach & bldg depreciation                 5.03
       Miscellaneous                            1.78
     Total overhead expenses per acre          15.15
     Total dir & ovhd expenses per acre        78.90
     Net return per acre                       36.02

     Lbr & mgt charge per acre                 11.55
     Net return over lbr & mgt                 24.47
     Government payments                        7.03
     Net return with govt payments             31.50

     Cost of Production
     Total direct expense per bu.               4.20
     Total dir & ovhd exp per bu.               5.20
     With labor & management                    5.96
     Total exp less govt & oth income           5.46