TABLE 11 - 8
                       Crop Enterprise Analysis, 2000                      
           North Dakota Farm Business Management Education Program             
                               State Report                                  
                        (Farms Sorted By Net Return)                          

                         Wheat, Winter on Cash Rent                           

                                                     Avg. Of 
                                                    All Farms

            Number of fields                              7
            Number of farms                               7

            Acres                                    107.71
            Yield per acre (bushel)                   45.89
            Operators share of yield %               100.00
            Value per bushel                           3.17
            Total product return per acre            145.51
            Miscellaneous income per acre              0.65
            Gross return per acre                    146.15

            Direct Expenses
              Seed                                     6.38
              Fertilizer                              14.52
              Crop chemicals                           4.96
              Crop insurance                           7.60
              Fuel & oil                               6.38
              Repairs                                  9.57
              Custom hire                              6.60
              Land rent                               26.05
              Operating interest                       2.70
            Total direct expenses per acre            84.74
            Return over direct exp per acre           61.41

            Overhead Expenses
              Hired labor                              1.67
              Machinery & bldg leases                  2.63
              Farm insurance                           0.89
              Utilities                                2.06
              Dues & professional fees                 0.38
              Interest                                 3.19
              Mach & bldg depreciation                 7.26
              Miscellaneous                            3.92
            Total overhead expenses per acre          22.01
            Total dir & ovhd expenses per acre       106.75

            Net return per acre                       39.40

            Lbr & mgt charge per acre                 11.31
            Net return over lbr & mgt                 28.09
            Government payments                       21.11
            Net return with govt payments             49.20

            Cost of Production
            Total direct expense per bushel            1.85
            Total dir & ovhd exp per bushel            2.33
            With labor & management                    2.57
            Total exp less govt & oth income           2.10