TABLE 11 - 34
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                        Sunflowers on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             46           7           9
Number of farms                              36           7           8
Acres                                    119.36       86.70      151.73
Yield per acre (cwt.)                      9.88        4.71       13.35
Operators share of yield %               100.00      100.00      100.00
Value per cwt.                            12.77       12.06       13.76
Total product return per acre            126.15       56.75      183.80
Miscellaneous income per acre             29.24       45.80       29.70
Gross return per acre                    155.39      102.54      213.50
Direct Expenses
  Seed                                    18.59       18.84       17.10
  Fertilizer                              17.06       19.61       23.46
  Crop chemicals                          18.25       15.41       23.28
  Crop insurance                           8.45        9.32        8.84
  Drying fuel                              0.36        0.21        0.74
  Fuel & oil                               8.62       12.32        7.71
  Repairs                                 10.82       16.75        9.76
  Custom hire                              2.76        7.42        2.48
  Operating interest                       2.25        3.35        1.26
Total direct expenses per acre            87.15      103.24       94.61
Return over direct exp per acre           68.24       -0.69      118.89
Overhead Expenses
  Hired labor                              3.00        2.94        3.30
  Machinery & bldg leases                  0.63        0.19        0.32
  RE & pers. property taxes                4.14        5.11        4.12
  Farm insurance                           2.18        2.01        1.97
  Utilities                                1.65        1.96        1.24
  Interest                                10.58       15.13        6.00
  Mach & bldg depreciation                11.43       12.39       12.50
  Miscellaneous                            2.85        3.94        2.49
Total overhead expenses per acre          36.46       43.66       31.94
Total dir & ovhd expenses per acre       123.62      146.90      126.55
Net return per acre                       31.77      -44.36       86.95
Lbr & mgt charge per acre                 14.43       16.19       13.90
Net return over lbr & mgt                 17.34      -60.54       73.05
Government payments                        9.90       10.52       10.49
Net return with govt payments             27.24      -50.02       83.53
Cost of Production
Total direct expense per cwt.              8.82       21.94        7.09
Total dir & ovhd exp per cwt.             12.51       31.22        9.48
With labor & management                   13.97       34.66       10.52
Total exp less govt & oth income          10.01       22.69        7.51