TABLE 11 - 31
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                         Soybeans on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             93          15          24
Number of farms                              62          12          13
Acres                                    158.35       75.58      240.02
Yield per acre (bu.)                      21.66       11.10       26.43
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              5.81        4.59        5.91
Other product return per acre              0.07          -           - 
Total product return per acre            125.86       50.95      156.15
Miscellaneous income per acre             17.08       15.79       17.37
Gross return per acre                    142.94       66.75      173.52
Direct Expenses
  Seed                                    28.98       33.53       29.60
  Fertilizer                               8.35       11.71        7.11
  Crop chemicals                          13.56       11.00       14.10
  Crop insurance                           9.46        7.01        9.34
  Fuel & oil                               8.53       10.24        7.90
  Repairs                                 11.50       14.48       10.07
  Custom hire                              4.24        5.46        1.74
  Operating interest                       2.37        2.27        2.43
  Miscellaneous                            0.17        0.48        0.28
Total direct expenses per acre            87.17       96.17       82.56
Return over direct exp per acre           55.78      -29.42       90.96
Overhead Expenses
  Hired labor                              4.31        2.38        6.08
  Machinery & bldg leases                  1.03        0.79        0.76
  RE & pers. property taxes                5.49        4.97        5.92
  Farm insurance                           2.40        1.63        2.39
  Utilities                                1.82        1.92        1.96
  Dues & professional fees                 0.38        0.60        0.25
  Interest                                11.77       18.74       10.32
  Mach & bldg depreciation                16.10       15.07       17.66
  Miscellaneous                            3.12        1.60        4.04
Total overhead expenses per acre          46.42       47.70       49.38
Total dir & ovhd expenses per acre       133.58      143.86      131.94
Net return per acre                        9.36      -77.12       41.58
Lbr & mgt charge per acre                 15.06       13.83       14.31
Net return over lbr & mgt                 -5.70      -90.95       27.27
Government payments                       11.69       11.01       13.06
Net return with govt payments              5.99      -79.94       40.33
Cost of Production
Total direct expense per bu.               4.02        8.66        3.12
Total dir & ovhd exp per bu.               6.17       12.96        4.99
With labor & management                    6.86       14.21        5.53
Total exp less govt & oth income           5.53       11.79        4.38