TABLE 11 - 49
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                     Hay, Native Grass on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             52           5          13
Number of farms                              27           5           6
Acres                                     52.21      155.60       32.08
Yield per acre (ton)                       1.06        0.73        1.45
Operators share of yield %               100.00      100.00      100.00
Value per ton                             30.23       27.42       41.42
Total product return per acre             32.14       20.07       60.00
Miscellaneous income per acre              0.13          -           - 
Gross return per acre                     32.27       20.07       60.00
Direct Expenses
  Fuel & oil                               5.99        6.81        5.01
  Repairs                                  6.82        8.94        6.64
  Land rent                                9.69       10.96        9.28
  Operating interest                       1.28        1.62        0.92
  Miscellaneous                            0.64        0.64          - 
Total direct expenses per acre            24.41       28.96       21.85
Return over direct exp per acre            7.86       -8.89       38.14
Overhead Expenses
  Hired labor                              2.69        3.80        1.84
  Machinery & bldg leases                  0.70        1.29        1.05
  Farm insurance                           1.40        0.86        2.45
  Utilities                                0.62        0.60        0.89
  Interest                                 1.99        1.41        3.80
  Mach & bldg depreciation                 4.89        4.14        4.58
  Miscellaneous                            1.78        1.77        2.81
Total overhead expenses per acre          14.06       13.86       17.40
Total dir & ovhd expenses per acre        38.47       42.82       39.26
Net return per acre                       -6.21      -22.75       20.74
Lbr & mgt charge per acre                  8.29        6.90       14.44
Net return over lbr & mgt                -14.50      -29.65        6.30
Government payments                          -           -           - 
Net return with govt payments            -14.50      -29.65        6.30
Cost of Production
Total direct expense per ton              22.96       39.57       15.09
Total dir & ovhd exp per ton              36.19       58.50       27.10
With labor & management                   43.98       67.93       37.07
Total exp less govt & oth income          43.86       67.93       37.07