TABLE 11 - 42
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                        Hay, Grass on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             37           5          10
Number of farms                              28           5           6
Acres                                     78.32       22.28      110.29
Yield per acre (ton)                       1.22        0.90        1.80
Operators share of yield %               100.00      100.00      100.00
Value per ton                             31.20       26.14       30.59
Total product return per acre             38.20       23.59       55.20
Miscellaneous income per acre              0.45          -           - 
Gross return per acre                     38.65       23.59       55.20
Direct Expenses
  Fertilizer                               0.51          -         0.45
  Fuel & oil                               5.21        6.77        3.46
  Repairs                                  5.33        7.67        3.30
  Operating interest                       1.33        3.34        1.39
  Miscellaneous                            0.17        0.21        0.13
Total direct expenses per acre            12.56       17.98        8.72
Return over direct exp per acre           26.09        5.60       46.47
Overhead Expenses
  Hired labor                              1.91        1.41        3.29
  Machinery & bldg leases                  0.12        1.26        0.02
  RE & pers. property taxes                2.56       12.98        1.85
  Farm insurance                           0.67        1.04        0.47
  Utilities                                0.64        1.01        0.60
  Interest                                 8.07        8.66        6.24
  Mach & bldg depreciation                 4.02        6.69        3.95
  Miscellaneous                            1.25        1.86        0.73
Total overhead expenses per acre          19.24       34.90       17.14
Total dir & ovhd expenses per acre        31.79       52.88       25.87
Net return per acre                        6.85      -29.30       29.33
Lbr & mgt charge per acre                  7.73        8.65        8.29
Net return over lbr & mgt                 -0.88      -37.95       21.04
Government payments                        0.95          -         0.39
Net return with govt payments              0.07      -37.95       21.43
Cost of Production
Total direct expense per ton              10.26       19.93        4.83
Total dir & ovhd exp per ton              25.97       58.62       14.34
With labor & management                   32.29       68.21       18.93
Total exp less govt & oth income          31.15       68.21       18.71