Livestock Enterprise Analysis, 1999                                          
                              North Dakota Farm Business Management Education Program                                
                                                   State Report                                                      
                                       (Farms sorted by Return to Overhead)                                          
                                 Beef, Background Beef -- Average per Cwt Produced                                   
                                          Average For             Average For             Average For
                                           All Farms                Low 20%                 High 20%  
 Number of farms                               109                      22                      22
                                     Quantity     Value      Quantity     Value      Quantity     Value 
 Backgnd Beef sold (lb)                303.92     223.00       375.79     264.25       322.97     243.35
 Transferred out (lb)                   36.90      25.05        69.00      45.34        48.49      33.33
 Butchered (lb)                          1.65       1.00         2.57       1.67         2.25       1.34
 Less purchased (lb)                   -26.09     -23.17        -1.59      -1.62       -19.75     -17.71
 Less transferred in (lb)             -260.95    -224.54      -364.66    -318.15      -220.07    -187.17
 Inventory change (lb)                  44.58      66.95        18.90      63.15       -33.90      19.62
 Total production (lb)                 100.00      68.28       100.00      54.63       100.00      92.75
 Other income                                       0.00                    0.00                    0.00
 Gross return                                      68.28                   54.63                   92.75
 Direct expenses
   Barley (bu.)                          2.23       2.89         2.33       3.07         1.53       2.03
   Corn (bu.)                            2.64       4.38         5.16       9.36         2.64       4.82
   Corn Silage (lb.)                   377.27       2.99       447.04       3.20        90.14       0.75
   Hay, Alfalfa (lb.)                   69.67       1.46        85.54       2.18         3.57       0.07
   Hay, Grass & Other (lb.)            534.01       9.11       849.79      14.95       433.73       6.47
   Haylage, Grass & Other (lb.)          7.96       0.11         6.28       0.05        41.88       0.61
   Oats (bu.)                            2.71       2.66         2.46       2.72         1.97       1.93
   Pasture (aum)                         0.15       1.64         0.34       3.71         0.27       2.77
   Peas, Field (lb.)                     0.03       0.06         0.00       0.00         0.03       0.06
   Speltz (bu.)                          0.05       0.04         0.20       0.15         0.00       0.00
   Stover (lb.)                          9.63       0.09        57.20       0.43         1.53       0.02
   Straw (lb.)                          33.16       0.18        39.60       0.27        75.33       0.38
   Complete Ration (lb.)               111.25       2.62        44.19       2.27        21.70       0.45
   Creep / Starter (lb.)                19.82       0.90        17.19       0.81        34.42       0.66
   Protein Vit Minerals (lb.)           19.89       2.59        14.66       2.41        17.35       2.36
   Other feed stuffs                                0.04                    0.01                    0.16
   Veterinary                                       2.70                    4.22                    1.90
   Livestock supplies                               1.04                    2.75                    1.12
   Fuel & oil                                       0.62                    0.43                    0.40
   Repairs                                          1.57                    1.27                    0.89
   Custom hire                                      0.69                    1.56                    0.25
   Hauling and trucking                             0.25                    0.25                    0.18
   Marketing                                        2.46                    1.10                    0.83
   Bedding                                          0.28                    0.52                    0.11
   Operating interest                               0.90                    0.49                    0.35
 Total direct expenses                             42.30                   58.24                   29.55
 Return over direct expense                        25.99                   -3.60                   63.19
 Overhead expenses
   Hired labor                                      0.58                    1.49                    0.29
   Machinery & bldg leases                          0.07                    0.08                    0.04
   RE & pers. property taxes                        0.04                    0.01                    0.01
   Farm insurance                                   0.42                    0.29                    0.28
   Utilities                                        0.58                    0.49                    0.43
   Dues & professional fees                         0.11                    0.11                    0.16
   Interest                                         1.24                    0.70                    0.98
   Mach & bldg depreciation                         1.21                    1.14                    0.96
   Miscellaneous                                    0.67                    0.37                    0.41
 Total overhead expenses                            4.93                    4.68                    3.55
 Total listed expenses                             47.22                   62.92                   33.11
 Net return                                        21.06                   -8.28                   59.64
 Other Information
   No. purchased or trans in                         116                      99                      82
   Number sold or trans out                          103                      91                      94
   Percentage death loss                             0.6                     0.5                     0.3
   Avg. daily gain (lbs)                            1.42                    1.03                    1.31
   Lbs of conc / lb of gain                         4.97                    5.64                    3.66
   Lbs of feed / lb of gain                        12.50                   17.16                    8.89
   Feed cost per cwt of gain                       31.77                   45.66                   23.52
   Feed cost per head                              53.06                   66.90                   41.20
   Average purchase weight                           514                     405                     496
   Average sales weight                              694                     722                     687
   Avg purch price / cwt                           88.81                  102.24                   89.69
   Avg sales price / cwt                           73.37                   70.32                   75.35
                                                              
                                      Livestock Enterprise Analysis, 1999                                          
                               North Dakota Farm Business Management Education Program                                
                                                  State Report                                                      
                                      (Farms sorted by Return to Overhead)                                          
                                    Beef, Background Beef -- Average per Head                                       
                                          Average For             Average For             Average For
                                           All Farms                Low 20%                 High 20%  
 Number of farms                               109                      22                      22
                                     Quantity     Value      Quantity     Value      Quantity     Value 
 Backgnd Beef sold (lb)                507.56     372.41       550.58     387.16       565.69     426.22
 Transferred out (lb)                   61.62      41.83       101.09      66.44        84.93      58.38
 Butchered (lb)                          2.75       1.67         3.76       2.45         3.95       2.34
 Less purchased (lb)                   -43.57     -38.69        -2.33      -2.38       -34.59     -31.02
 Less transferred in (lb)             -435.80    -374.99      -534.28    -466.14      -385.45    -327.83
 Inventory change (lb)                  74.45     111.81        27.69      92.52       -59.38      34.36
 Total production (lb)                 167.00     114.04       146.51      80.05       175.15     162.45
 Other income                                       0.00                    0.00                    0.00
 Gross return                                     114.04                   80.05                  162.45
 Direct expenses
   Barley (bu.)                          3.72       4.83         3.41       4.51         2.67       3.56
   Corn (bu.)                            4.41       7.32         7.56      13.71         4.62       8.44
   Corn Silage (lb.)                   630.06       4.99       654.97       4.69       157.87       1.31
   Hay, Alfalfa (lb.)                  116.35       2.44       125.33       3.19         6.26       0.13
   Hay, Grass & Other (lb.)            891.82      15.21      1245.06      21.91       759.68      11.33
   Haylage, Alfalfa (lb.)                1.65       0.01        10.17       0.08         0.00       0.00
   Haylage, Grass & Other (lb.)         13.30       0.18         9.20       0.07        73.35       1.06
   Oats (bu.)                            4.52       4.44         3.61       3.98         3.45       3.38
   Pasture (aum)                         0.26       2.74         0.49       5.44         0.48       4.86
   Peas, Field (lb.)                     0.04       0.10         0.00       0.00         0.06       0.10
   Speltz (bu.)                          0.08       0.06         0.29       0.22         0.00       0.00
   Stover (lb.)                         16.08       0.15        83.81       0.63         2.68       0.03
   Straw (lb.)                          55.38       0.30        58.02       0.40       131.93       0.66
   Complete Ration (lb.)               185.79       4.38        64.75       3.33        38.02       0.79
   Creep / Starter (lb.)                33.10       1.50        25.18       1.19        60.29       1.15
   Protein Vit Minerals (lb.)           33.22       4.32        21.48       3.53        30.39       4.13
   Other feed stuffs                                0.08                    0.02                    0.27
   Veterinary                                       4.51                    6.18                    3.33
   Livestock supplies                               1.73                    4.03                    1.96
   Fuel & oil                                       1.03                    0.62                    0.69
   Repairs                                          2.62                    1.86                    1.56
   Custom hire                                      1.16                    2.28                    0.43
   Hired labor                                      0.01                    0.00                    0.00
   Hauling and trucking                             0.42                    0.36                    0.31
   Marketing                                        4.12                    1.62                    1.46
   Bedding                                          0.47                    0.76                    0.20
   Operating interest                               1.50                    0.72                    0.62
 Total direct expenses                             70.64                   85.32                   51.76
 Return over direct expense                        43.40                   -5.27                  110.68
 Overhead expenses
   Hired labor                                      0.97                    2.18                    0.51
   Machinery & bldg leases                          0.13                    0.11                    0.07
   RE & pers. property taxes                        0.07                    0.02                    0.02
   Farm insurance                                   0.70                    0.43                    0.49
   Utilities                                        0.97                    0.72                    0.75
   Dues & professional fees                         0.18                    0.16                    0.28
   Interest                                         2.07                    1.03                    1.72
   Mach & bldg depreciation                         2.02                    1.66                    1.67
   Miscellaneous                                    1.13                    0.54                    0.72
 Total overhead expenses                            8.23                    6.86                    6.22
 Total listed expenses                             78.87                   92.18                   57.98
 Net return                                        35.17                  -12.13                  104.46
 Other Information
   No. purchased or trans in                         116                      99                      82
   Number sold or trans out                          103                      91                      94
   Percentage death loss                             0.6                     0.5                     0.3
   Avg. daily gain (lbs)                            1.42                    1.03                    1.31
   Lbs of conc / lb of gain                         4.97                    5.64                    3.66
   Lbs of feed / lb of gain                        12.50                   17.16                    8.89
   Feed cost per cwt of gain                       31.77                   45.66                   23.52
   Feed cost per head                              53.06                   66.90                   41.20
   Average purchase weight                           514                     405                     496
   Average sales weight                              694                     722                     687
   Avg purch price / cwt                           88.81                  102.24                   89.69
   Avg sales price / cwt                           73.37                   70.32                   75.35