TABLE 11 - 32
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                          Soybeans on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                            162          24          33
Number of farms                              83          16          17
Acres                                    200.90       97.24      430.97
Yield per acre (bu.)                      20.48        7.11       23.48
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              5.86        4.94        6.07
Other product return per acre              0.04        0.56          - 
Total product return per acre            119.95       35.66      142.56
Miscellaneous income per acre             27.39       35.75       33.72
Gross return per acre                    147.33       71.41      176.28
Direct Expenses
  Seed                                    28.22       34.24       25.70
  Fertilizer                               9.17       11.07        8.06
  Crop chemicals                          13.47       11.72       14.71
  Crop insurance                           9.34        7.55        8.86
  Fuel & oil                               7.91        9.33        6.53
  Repairs                                  9.94       11.74        8.07
  Custom hire                              4.81        7.96        3.27
  Land rent                               33.63       31.44       34.76
  Operating interest                       2.58        3.42        2.58
  Miscellaneous                            0.14          -         0.19
Total direct expenses per acre           119.22      128.47      112.72
Return over direct exp per acre           28.11      -57.06       63.56
Overhead Expenses
  Hired labor                              3.84        3.30        4.81
  Machinery & bldg leases                  1.63        0.37        2.16
  Farm insurance                           2.03        2.35        2.04
  Utilities                                1.54        1.76        1.51
  Dues & professional fees                 0.39        0.69        0.41
  Interest                                 2.41        4.67        2.42
  Mach & bldg depreciation                13.39       17.21       11.88
  Miscellaneous                            2.94        2.29        2.69
Total overhead expenses per acre          28.15       32.63       27.93
Total dir & ovhd expenses per acre       147.38      161.10      140.65
Net return per acre                       -0.04      -89.69       35.63
Lbr & mgt charge per acre                 13.83       18.06       11.17
Net return over lbr & mgt                -13.87     -107.75       24.46
Government payments                       10.42       10.22       10.41
Net return with govt payments             -3.45      -97.53       34.87
Cost of Production
Total direct expense per bu.               5.82       18.08        4.80
Total dir & ovhd exp per bu.               7.20       22.67        5.99
With labor & management                    7.87       25.21        6.47
Total exp less govt & oth income           6.02       18.66        4.59