TABLE 11 - 45
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                        Hay, Mixed on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                            106          26          17
Number of farms                              58          11          12
Acres                                    146.53       71.73      130.52
Yield per acre (ton)                       1.20        0.56        1.97
Operators share of yield %               100.00      100.00      100.00
Value per ton                             38.69       44.06       39.82
Other product return per acre              0.11        0.71        0.20
Total product return per acre             46.51       25.32       78.71
Miscellaneous income per acre              0.06        0.49          - 
Gross return per acre                     46.57       25.81       78.71
Direct Expenses
  Fertilizer                               0.12        1.04          - 
  Fuel & oil                               5.35        5.02        5.51
  Repairs                                  6.57        7.16        5.06
  Custom hire                              0.52        0.65        0.23
  Land rent                               12.73       16.35        9.51
  Operating interest                       1.17        1.38        0.94
  Miscellaneous                            0.41        0.70        0.12
Total direct expenses per acre            26.88       32.30       21.37
Return over direct exp per acre           19.69       -6.49       57.35
Overhead Expenses
  Hired labor                              1.59        2.11        0.95
  Machinery & bldg leases                  0.53        0.02        1.48
  Farm insurance                           1.63        1.11        1.67
  Utilities                                1.10        0.66        0.64
  Interest                                 2.15        3.03        2.79
  Mach & bldg depreciation                 4.41        4.12        4.49
  Miscellaneous                            1.77        2.19        2.04
Total overhead expenses per acre          13.19       13.23       14.06
Total dir & ovhd expenses per acre        40.08       45.52       35.43
Net return per acre                        6.50      -19.71       43.28
Lbr & mgt charge per acre                  7.99        8.12       11.63
Net return over lbr & mgt                 -1.50      -27.83       31.66
Government payments                        1.96        4.12        0.49
Net return with govt payments              0.47      -23.71       32.14
Cost of Production
Total direct expense per ton              22.41       57.82       10.84
Total dir & ovhd exp per ton              33.41       81.49       17.97
With labor & management                   40.08       96.03       23.87
Total exp less govt & oth income          38.30       86.51       23.52