TABLE 11 - 28
                     Crop Enterprise Analysis, 2000                      
          North Dakota Farm Business Management Education Program             
                             State Report                                  
                      (Farms Sorted By Net Return)                          
                           Oats on Cash Rent                               
                                        Avg. Of                         
                                       All Farms    Low 20%    High 20% 
Number of fields                             46          10          10
Number of farms                              36           7           7
Acres                                     58.41       35.90       51.75
Yield per acre (bushel)                   70.88       47.53       93.23
Operators share of yield %               100.00       99.99      100.00
Value per bushel                           1.12        0.95        1.15
Other product return per acre              0.39          -           - 
Total product return per acre             79.82       45.28      106.87
Miscellaneous income per acre              2.97        2.05        3.68
Gross return per acre                     82.79       47.33      110.55
Direct Expenses
  Seed                                     4.35        4.03        3.68
  Fertilizer                               9.90        6.44       12.48
  Crop chemicals                           3.40        3.88          - 
  Crop insurance                           3.24        2.41        0.59
  Fuel & oil                               6.43        7.83        6.11
  Repairs                                  9.52       13.13        7.39
  Custom hire                              3.81        5.84        2.19
  Land rent                               22.88       22.34       20.51
  Operating interest                       4.57        3.26        2.04
  Miscellaneous                            0.34        0.19        0.60
Total direct expenses per acre            68.43       69.35       55.60
Return over direct exp per acre           14.37      -22.02       54.95
Overhead Expenses
  Hired labor                              2.16        2.11        0.54
  Machinery & bldg leases                  0.60        0.44        0.93
  Farm insurance                           1.16        1.42        0.60
  Utilities                                0.80        0.87        0.47
  Interest                                 2.73        2.94        2.26
  Mach & bldg depreciation                 5.44        4.57        4.56
  Miscellaneous                            2.23        3.22        2.20
Total overhead expenses per acre          15.11       15.58       11.57
Total dir & ovhd expenses per acre        83.54       84.93       67.17
Net return per acre                       -0.75      -37.60       43.38
Lbr & mgt charge per acre                 10.78       14.59        9.26
Net return over lbr & mgt                -11.53      -52.19       34.12
Government payments                       16.24       15.21       21.70
Net return with govt payments              4.71      -36.98       55.81
Cost of Production
Total direct expense per bushel            0.97        1.46        0.60
Total dir & ovhd exp per bushel            1.18        1.79        0.72
With labor & management                    1.33        2.09        0.82
Total exp less govt & oth income           1.05        1.73        0.55