TABLE 11 - 33
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                         Soybeans on Share Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             32           5           6
Number of farms                              25           5           5
Acres                                    178.88      105.12      269.50
Yield per acre (bu.)                      19.88       11.90       28.06
Operators share of yield %                60.56       69.95       51.39
Value per bu.                              5.51        5.01        5.99
Total product return per acre             66.37       41.68       86.34
Miscellaneous income per acre             11.41       29.82        2.52
Gross return per acre                     77.79       71.50       88.86
Direct Expenses
  Seed                                    27.03       41.24       20.91
  Fertilizer                               7.95       13.75        3.85
  Crop chemicals                          10.70       10.39        8.00
  Crop insurance                           6.92       10.30        4.66
  Fuel & oil                               8.24       10.67        5.87
  Repairs                                 11.41       12.64        7.27
  Custom hire                              4.81       15.59        0.77
  Operating interest                       2.77        3.28        3.56
  Miscellaneous                            0.31          -         0.90
Total direct expenses per acre            80.13      117.86       55.81
Return over direct exp per acre           -2.35      -46.35       33.05
Overhead Expenses
  Hired labor                              5.87        2.73        6.71
  Machinery & bldg leases                  1.14        0.59        0.43
  Farm insurance                           2.04        2.35        1.99
  Utilities                                1.63        1.94        1.58
  Interest                                 2.85        2.32        3.45
  Mach & bldg depreciation                12.26       12.14       11.57
  Miscellaneous                            2.86        2.52        2.59
Total overhead expenses per acre          28.64       24.59       28.33
Total dir & ovhd expenses per acre       108.77      142.45       84.13
Net return per acre                      -30.99      -70.94        4.73
Lbr & mgt charge per acre                 13.10       19.18        8.91
Net return over lbr & mgt                -44.08      -90.12       -4.19
Government payments                        7.36        7.34        6.15
Net return with govt payments            -36.73      -82.79        1.97
Cost of Production
Total direct expense per bu.               6.66       14.15        3.87
Total dir & ovhd exp per bu.               9.03       17.11        5.83
With labor & management                   10.12       19.41        6.45
Total exp less govt & oth income           8.56       14.95        5.85