TABLE 11 - 6
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                      Wheat, Spring on Share Rent
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                            115          14          31
Number of farms                              59          11          12
Acres                                    149.34      116.11      173.26
Yield per acre (bu.)                      43.36       34.37       54.45
Operators share of yield %                64.37       62.74       65.32
Value per bu.                              3.32        3.06        3.51
Total product return per acre             92.59       66.08      124.94
Miscellaneous income per acre              1.41        2.88          - 
Gross return per acre                     94.00       68.96      124.94
Direct Expenses
  Seed                                     7.61        5.88        8.60
  Fertilizer                              20.54       20.82       24.52
  Crop chemicals                          14.11       13.39       18.04
  Crop insurance                           5.11        5.77        4.94
  Drying fuel                              0.34        0.91        0.62
  Fuel & oil                               7.66       10.57        7.57
  Repairs                                 10.59       16.24       10.80
  Custom hire                              2.89        5.73        0.83
  Operating interest                       1.92        4.50        1.82
  Miscellaneous                            1.26          -         1.22
Total direct expenses per acre            72.05       83.80       78.95
Return over direct exp per acre           21.95      -14.85       45.99
Overhead Expenses
  Hired labor                              3.05        4.28        4.68
  Machinery & bldg leases                  0.93        0.41        0.45
  Farm insurance                           1.77        2.05        1.81
  Utilities                                1.30        1.51        1.29
  Interest                                 2.03        3.01        2.77
  Mach & bldg depreciation                 7.97       10.93        8.00
  Miscellaneous                            1.99        3.92        1.50
Total overhead expenses per acre          19.04       26.12       20.51
Total dir & ovhd expenses per acre        91.09      109.92       99.46
Net return per acre                        2.91      -40.96       25.48
Lbr & mgt charge per acre                 11.59       13.28       10.79
Net return over lbr & mgt                 -8.67      -54.24       14.69
Government payments                        7.06        7.58        7.63
Net return with govt payments             -1.62      -46.65       22.32
Cost of Production
Total direct expense per bu.               2.58        3.89        2.22
Total dir & ovhd exp per bu.               3.26        5.10        2.80
With labor & management                    3.68        5.71        3.10
Total exp less govt & oth income           3.38        5.23        2.89