TABLE 11 - 5
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                       Wheat, Spring on Cash Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                            383          55          72
Number of farms                             154          30          31
Acres                                    164.24      138.51      208.43
Yield per acre (bu.)                      41.08       28.14       58.63
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              3.51        3.17        3.63
Other product return per acre              0.39        0.12        0.99
Total product return per acre            144.56       89.45      213.69
Miscellaneous income per acre              5.54       10.38        1.28
Gross return per acre                    150.10       99.84      214.97
Direct Expenses
  Seed                                     9.07        8.87       10.46
  Fertilizer                              22.03       19.45       26.50
  Crop chemicals                          17.05       13.24       23.32
  Crop insurance                           7.15        8.13        6.96
  Drying fuel                              0.30        0.19        0.68
  Fuel & oil                               7.49        8.71        7.01
  Repairs                                  9.59       12.57        8.59
  Custom hire                              3.30        5.00        3.33
  Land rent                               29.11       28.50       31.04
  Operating interest                       2.36        2.65        2.08
  Miscellaneous                            0.20        0.20        0.23
Total direct expenses per acre           107.64      107.50      120.20
Return over direct exp per acre           42.46       -7.67       94.77
Overhead Expenses
  Hired labor                              3.05        1.55        2.39
  Machinery & bldg leases                  0.97        1.12        1.47
  Farm insurance                           1.74        1.52        2.09
  Utilities                                1.35        1.53        1.39
  Dues & professional fees                 0.33        0.61        0.26
  Interest                                 2.23        2.40        1.99
  Mach & bldg depreciation                 9.66        9.01       11.38
  Miscellaneous                            2.54        3.87        2.38
Total overhead expenses per acre          21.87       21.62       23.34
Total dir & ovhd expenses per acre       129.51      129.12      143.54
Net return per acre                       20.59      -29.28       71.43
Lbr & mgt charge per acre                 12.86       15.01       12.80
Net return over lbr & mgt                  7.73      -44.29       58.63
Government payments                        9.88       10.18       10.15
Net return with govt payments             17.60      -34.12       68.79
Cost of Production
Total direct expense per bu.               2.62        3.82        2.05
Total dir & ovhd exp per bu.               3.15        4.59        2.45
With labor & management                    3.47        5.12        2.67
Total exp less govt & oth income           3.08        4.39        2.45