TABLE 11 - 35
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                        Sunflowers on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             90          11          20
Number of farms                              49           9          10
Acres                                    122.52      156.49       96.59
Yield per acre (cwt.)                      9.19        6.63       13.21
Operators share of yield %               100.00      100.00      100.00
Value per cwt.                            13.03       12.36       13.49
Total product return per acre            119.77       81.98      178.19
Miscellaneous income per acre             26.20       19.03       15.78
Gross return per acre                    145.97      101.01      193.96
Direct Expenses
  Seed                                    19.91       19.89       16.85
  Fertilizer                              17.24       19.08       11.78
  Crop chemicals                          17.94       23.81       17.86
  Crop insurance                           7.73        7.77        8.38
  Drying fuel                              0.45          -         0.66
  Fuel & oil                               8.37        7.25        9.07
  Repairs                                 11.87        9.35       10.47
  Custom hire                              3.62        5.26        2.87
  Land rent                               29.43       28.98       32.98
  Operating interest                       3.01        3.64        1.98
  Miscellaneous                            0.15          -         0.11
Total direct expenses per acre           119.70      125.02      113.00
Return over direct exp per acre           26.26      -24.01       80.96
Overhead Expenses
  Hired labor                              3.50        3.82        1.87
  Machinery & bldg leases                  1.82        0.56        2.10
  Farm insurance                           1.45        1.17        1.25
  Utilities                                1.35        1.51        1.15
  Interest                                 2.27        4.55        1.83
  Mach & bldg depreciation                11.05       10.12       11.86
  Miscellaneous                            2.08        1.85        2.96
Total overhead expenses per acre          23.53       23.57       23.02
Total dir & ovhd expenses per acre       143.23      148.59      136.02
Net return per acre                        2.74      -47.58       57.94
Lbr & mgt charge per acre                 14.48       12.43       15.67
Net return over lbr & mgt                -11.75      -60.01       42.28
Government payments                        9.80       10.23       10.12
Net return with govt payments             -1.94      -49.78       52.39
Cost of Production
Total direct expense per cwt.             13.02       18.85        8.55
Total dir & ovhd exp per cwt.             15.58       22.40       10.30
With labor & management                   17.16       24.28       11.48
Total exp less govt & oth income          13.24       19.86        9.52