Crop Enterprise Analysis, 1999                         
                  North Dakota Farm Business Management Education Program            
                                       State Report                                  
                                  (Average of All Farms)                             

                                     RYE ON OWNED LAND                               

                                                                Average For
                                                                 All Farms 

               Number of fields                                          6
               Number of farms                                           6

               Acres                                                 61.90
               Yield per acre (bushel)                               43.90
               Operators share of yield %                           100.00
               Value per bushel                                       1.33
               Total product return per acre                         58.38
               Miscellaneous income per acre                          8.21
               Gross return per acre                                 66.59

               Direct expenses per acre
                 Seed                                                 3.71
                 Fertilizer                                           6.31
                 Crop chemicals                                       0.67
                 Crop insurance                                       0.28
                 Fuel & oil                                           8.67
                 Repairs                                             14.38
                 Custom hire                                          2.29
                 Operating interest                                   5.69
               Total direct expenses per acre                        42.02
               Return over direct expenses per acre                  24.58

               Overhead expenses per acre
                 Hired labor                                          2.23
                 Machinery & bldg leases                              0.09
                 RE & pers. property taxes                            4.62
                 Farm insurance                                       2.12
                 Utilities                                            2.79
                 Dues & professional fees                             0.50
                 Interest                                            18.21
                 Mach & bldg depreciation                            16.31
                 Miscellaneous                                        4.85
               Total overhead expenses per acre                      51.71
               Total listed expenses per acre                        93.73
               Net return per acre                                  -27.13

               Total direct expense per bushel                        0.96
               Total listed expense per bushel                        2.13
               Net return per bushel                                 -0.62
               Breakeven yield per acre                              64.30