TABLE 11 - 43
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                        Hay, Grass on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             54           7           7
Number of farms                              35           7           7
Acres                                    104.32       41.59       46.57
Yield per acre (ton)                       0.89        0.09        2.40
Operators share of yield %               100.00      100.00      100.00
Value per ton                             31.10       26.31       30.48
Other product return per acre              0.05        1.03          - 
Total product return per acre             27.79        3.47       73.20
Miscellaneous income per acre                -           -           - 
Gross return per acre                     27.79        3.47       73.20
Direct Expenses
  Fuel & oil                               5.30        5.84        5.92
  Repairs                                  6.60        5.38        6.12
  Custom hire                              1.07          -           - 
  Land rent                                8.13        9.49        4.81
  Operating interest                       1.33        1.61        1.47
  Miscellaneous                            0.15          -         0.29
Total direct expenses per acre            22.57       22.32       18.60
Return over direct exp per acre            5.22      -18.85       54.60
Overhead Expenses
  Hired labor                              1.24        3.03        1.92
  Farm insurance                           0.79        0.86        0.82
  Utilities                                0.88        1.19        0.60
  Dues & professional fees                 0.28        1.23        0.14
  Interest                                 1.38        4.03        1.67
  Mach & bldg depreciation                 3.92        4.09        7.29
  Miscellaneous                            0.91        1.96        1.30
Total overhead expenses per acre           9.40       16.40       13.73
Total dir & ovhd expenses per acre        31.97       38.72       32.33
Net return per acre                       -4.18      -35.25       40.87
Lbr & mgt charge per acre                  7.31        7.79        7.72
Net return over lbr & mgt                -11.49      -43.05       33.15
Government payments                        0.09        1.47        0.18
Net return with govt payments            -11.40      -41.57       33.33
Cost of Production
Total direct expense per ton              25.31      240.58        7.74
Total dir & ovhd exp per ton              35.85      417.35       13.46
With labor & management                   44.05      501.34       16.68
Total exp less govt & oth income          43.89      474.38       16.60