TABLE 11 - 44
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program 
                              State Report
                      (Farms Sorted By Net Return)
                        Hay, Mixed on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             47           7          10
Number of farms                              39           7           8
Acres                                    130.56       90.57      118.95
Yield per acre (ton)                       0.88        0.33        1.67
Operators share of yield %               100.00      100.00      100.00
Value per ton                             38.48       36.80       37.24
Other product return per acre              0.57        0.47          - 
Total product return per acre             34.49       12.64       62.17
Miscellaneous income per acre              0.42          -           - 
Gross return per acre                     34.91       12.64       62.17
Direct Expenses
  Seed                                     0.35        1.76          - 
  Fertilizer                               0.90          -           - 
  Fuel & oil                               5.38        5.16        3.80
  Repairs                                  6.45        7.35        5.21
  Custom hire                              0.43          -         1.97
  Operating interest                       1.28        2.27        0.87
  Miscellaneous                            0.43        0.50        0.66
Total direct expenses per acre            15.22       17.04       12.50
Return over direct exp per acre           19.69       -4.40       49.68
Overhead Expenses
  Hired labor                              1.71        2.06        0.41
  Machinery & bldg leases                  0.46        0.07        0.94
  RE & pers. property taxes                2.72        2.72        3.88
  Farm insurance                           1.23        1.49        1.69
  Utilities                                0.79        1.04        0.93
  Interest                                 7.68        7.24       10.10
  Mach & bldg depreciation                 4.30        9.69        4.40
  Miscellaneous                            1.39        2.73        1.56
Total overhead expenses per acre          20.26       27.04       23.91
Total dir & ovhd expenses per acre        35.48       44.08       36.41
Net return per acre                       -0.57      -31.44       25.76
Lbr & mgt charge per acre                  7.83        8.05        8.84
Net return over lbr & mgt                 -8.40      -39.49       16.92
Government payments                        1.83        0.78        0.30
Net return with govt payments             -6.57      -38.72       17.23
Cost of Production
Total direct expense per ton              17.27       51.55        7.48
Total dir & ovhd exp per ton              40.24      133.35       21.81
With labor & management                   49.12      157.70       27.10
Total exp less govt & oth income          45.93      153.92       26.92