TABLE 11 - 44
                    Crop Enterprise Analysis, 2000                      
        North Dakota Farm Business Management Education Program             
                             State Report                                  
                     (Farms Sorted By Net Return)                          
                      Hay, Alfalfa on Cash Rent                           
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                            119          22          23
Number of farms                              78          15          15
Acres                                     72.68       56.67       60.81
Yield per acre (ton)                       2.18        1.63        3.13
Operators share of yield %               100.00      100.00      100.00
Value per ton                             40.51       35.49       48.37
Total product return per acre             88.36       58.01      151.39
Miscellaneous income per acre              0.10        0.67          - 
Gross return per acre                     88.46       58.68      151.39
Direct Expenses
  Seed                                     1.10        0.25          - 
  Fertilizer                               1.12        3.88        1.13
  Fuel & oil                               7.67        8.08        8.24
  Repairs                                  9.95       14.47        9.51
  Custom hire                              1.17        0.52        2.66
  Land rent                               20.76       20.62       21.08
  Operating interest                       3.21        4.07        4.55
  Miscellaneous                            1.38        1.48        0.47
Total direct expenses per acre            46.37       53.37       47.65
Return over direct exp per acre           42.09        5.31      103.74
Overhead Expenses
  Hired labor                              2.63        8.23        3.76
  Machinery & bldg leases                  0.83        1.04        2.31
  Farm insurance                           2.06        1.77        1.52
  Utilities                                1.46        1.64        1.05
  Dues & professional fees                 0.27        0.69        0.24
  Interest                                 3.99        4.04        5.15
  Mach & bldg depreciation                 7.48       11.77        6.03
  Miscellaneous                            2.42        2.69        2.30
Total overhead expenses per acre          21.14       31.86       22.35
Total dir & ovhd expenses per acre        67.51       85.23       70.00
Net return per acre                       20.95      -26.55       81.39
Lbr & mgt charge per acre                 13.38       14.48       13.72
Net return over lbr & mgt                  7.57      -41.03       67.67
Government payments                       13.25       13.26       14.36
Net return with govt payments             20.82      -27.77       82.03
Cost of Production
Total direct expense per ton              21.26       32.65       15.22
Total dir & ovhd exp per ton              30.95       52.15       22.36
With labor & management                   37.08       61.01       26.75
Total exp less govt & oth income          30.97       52.48       22.16