TABLE 11 - 4
                     Crop Enterprise Analysis, 2004 
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                      Wheat, Spring on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                            237          36          42
Number of farms                             120          24          24
Acres                                    151.29      132.49      145.88
Yield per acre (bu.)                      39.72       21.81       59.12
Operators share of yield %               100.00      100.00      100.00
Value per bu.                              3.50        3.44        3.39
Other product return per acre              0.50        0.89        1.78
Total product return per acre            139.68       76.00      202.22
Miscellaneous income per acre              6.47       14.31        6.50
Gross return per acre                    146.15       90.31      208.72
Direct Expenses
  Seed                                     8.76        7.86        9.53
  Fertilizer                              21.96       18.52       25.15
  Crop chemicals                          15.52       14.31       15.14
  Crop insurance                           6.75        6.89        8.81
  Drying fuel                              0.16        0.18        0.51
  Fuel & oil                               7.45        7.74        7.84
  Repairs                                 10.10       11.04       11.04
  Custom hire                              4.41        8.48        0.93
  Operating interest                       1.82        2.18        2.15
  Miscellaneous                            0.41        0.02        0.15
Total direct expenses per acre            77.33       77.23       81.26
Return over direct exp per acre           68.82       13.08      127.46
Overhead Expenses
  Hired labor                              3.80        2.76        3.33
  Machinery & bldg leases                  0.57        0.70        0.83
  RE & pers. property taxes                4.29        4.10        4.90
  Farm insurance                           2.04        2.43        2.26
  Utilities                                1.37        1.58        1.68
  Interest                                11.41       18.27       11.08
  Mach & bldg depreciation                 9.66        8.00       11.13
  Miscellaneous                            2.82        2.99        4.00
Total overhead expenses per acre          35.95       40.82       39.19
Total dir & ovhd expenses per acre       113.29      118.05      120.45
Net return per acre                       32.86      -27.74       88.27
Lbr & mgt charge per acre                 13.06       16.59       12.96
Net return over lbr & mgt                 19.81      -44.33       75.32
Government payments                       10.14        9.92       11.70
Net return with govt payments             29.95      -34.41       87.02
Cost of Production
Total direct expense per bu.               1.95        3.54        1.37
Total dir & ovhd exp per bu.               2.85        5.41        2.04
With labor & management                    3.18        6.17        2.26
Total exp less govt & oth income           2.75        5.02        1.92