TABLE 11 - 24
                     Crop Enterprise Analysis, 2000                      
          North Dakota Farm Business Management Education Program             
                              State Report                                  
                      (Farms Sorted By Net Return)                          
                           Flax on Owned Land                               
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                             65          10          12
Number of farms                              44           8           9
Acres                                     84.33      123.23       87.42
Yield per acre (bushel)                   17.73       10.15       25.30
Operators share of yield %               100.00      100.00      100.00
Value per bushel                           5.53        5.86        5.68
Total product return per acre             98.10       59.46      143.57
Miscellaneous income per acre              3.95        2.70        5.63
Gross return per acre                    102.05       62.16      149.20
Direct Expenses
  Seed                                     5.87        6.09        6.80
  Fertilizer                               9.64        9.09        6.89
  Crop chemicals                          13.35        9.50       18.03
  Crop insurance                           3.92        3.34        5.11
  Fuel & oil                               8.02        8.27        7.35
  Repairs                                 12.68       15.08        9.10
  Custom hire                              2.75        1.30        1.91
  Operating interest                       2.82        2.55        3.26
  Miscellaneous                            0.12        0.00        0.28
Total direct expenses per acre            59.16       55.22       58.72
Return over direct exp per acre           42.89        6.94       90.48
Overhead Expenses
  Hired labor                              3.04        2.59        2.27
  Machinery & bldg leases                  1.23        0.18        2.57
  RE & pers. property taxes                4.77        5.96        4.72
  Farm insurance                           1.90        2.60        1.03
  Utilities                                1.94        2.15        1.35
  Dues & professional fees                 0.63        0.80        0.26
  Interest                                18.44       19.35       17.18
  Mach & bldg depreciation                11.08       14.19       10.96
  Miscellaneous                            2.80        3.27        1.20
Total overhead expenses per acre          45.82       51.11       41.52
Total dir & ovhd expenses per acre       104.98      106.33      100.24
Net return per acre                       -2.93      -44.17       48.96
Lbr & mgt charge per acre                 15.88       15.03       13.61
Net return over lbr & mgt                -18.81      -59.20       35.35
Government payments                       22.04       24.44       22.78
Net return with govt payments              3.23      -34.76       58.13
Cost of Production
Total direct expense per bushel            3.34        5.44        2.32
Total dir & ovhd exp per bushel            5.92       10.48        3.96
With labor & management                    6.82       11.96        4.50
Total exp less govt & oth income           5.35        9.29        3.38