TABLE 11 - 23
                                 Crop Enterprise Analysis, 2001                      
                    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                             41           6           6
            Number of farms                              33           6           6
            Acres                                     88.16       65.65       74.25
            Yield per acre (bushel)                   19.96       12.22       28.33
            Operators share of yield %               100.00      100.00      100.00
            Value per bushel                           5.30        4.95        5.29
            Total product return per acre            105.82       60.42      149.90
            Miscellaneous income per acre              1.29        1.66        0.06
            Gross return per acre                    107.11       62.08      149.96
            Direct Expenses
              Seed                                     5.77        6.03        6.59
              Fertilizer                              13.26       14.53       12.56
              Crop chemicals                          14.95       16.49       17.12
              Crop insurance                           3.30        4.93        4.86
              Fuel & oil                               7.50       13.18        6.98
              Repairs                                  9.37       12.24        9.31
              Custom hire                              8.96        2.19        2.10
              Operating interest                       1.71        1.92        3.06
              Miscellaneous                            0.03        0.00        0.24
            Total direct expenses per acre            64.84       71.53       62.81
            Return over direct exp per acre           42.27       -9.45       87.15
            Overhead Expenses
              Hired labor                              5.42        3.78        1.68
              Machinery & bldg leases                  0.60        2.76        0.18
              RE & pers. property taxes                5.70        4.77        4.37
              Farm insurance                           2.01        2.22        1.13
              Utilities                                1.79        0.60        1.07
              Dues & professional fees                 0.79        0.51        0.62
              Interest                                15.90       26.33       12.04
              Mach & bldg depreciation                 7.55        7.49        9.72
              Miscellaneous                            3.19        2.83        1.77
            Total overhead expenses per acre          42.95       51.29       32.58
            Total dir & ovhd expenses per acre       107.80      122.82       95.39
            Net return per acre                       -0.68      -60.74       54.57
            Lbr & mgt charge per acre                 16.09       14.42       13.25
            Net return over lbr & mgt                -16.77      -75.15       41.32
            Government payments                       15.74       18.59       18.01
            Net return with govt payments             -1.04      -56.57       59.33
            Cost of Production
            Total direct expense per bushel            3.25        5.85        2.22
            Total dir & ovhd exp per bushel            5.40       10.05        3.37
            With labor & management                    6.21       11.23        3.83
            Total exp less govt & oth income           5.35        9.58        3.20