TABLE 11 - 27
                                 Crop Enterprise Analysis, 2001                      
                    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                             30           7           6
            Number of farms                              25           5           5
            Acres                                     52.15       29.90       63.15
            Yield per acre (bushel)                   54.32       44.37       86.28
            Operators share of yield %               100.00      100.00      100.00
            Value per bushel                           1.51        1.08        1.75
            Other product return per acre              0.45        3.37          - 
            Total product return per acre             82.61       51.36      151.12
            Miscellaneous income per acre             21.28       11.75        1.06
            Gross return per acre                    103.89       63.11      152.17
            Direct Expenses
              Seed                                     5.31        7.70        4.28
              Fertilizer                              11.89       10.04       14.94
              Crop chemicals                           6.52        5.02        0.97
              Crop insurance                           2.74        3.40        0.89
              Fuel & oil                               7.19        9.44        6.59
              Repairs                                 11.99       12.98        9.61
              Custom hire                              1.73        1.49        2.32
              Land rent                               24.01       23.95       23.15
              Operating interest                       2.44        0.39        2.04
              Miscellaneous                            0.24        1.54        0.16
            Total direct expenses per acre            74.05       75.96       64.94
            Return over direct exp per acre           29.84      -12.84       87.23
            Overhead Expenses
              Hired labor                              3.65        8.11        1.33
              Machinery & bldg leases                  2.56        5.21        4.31
              Farm insurance                           1.44        2.90        1.30
              Utilities                                1.41        1.37        0.80
              Dues & professional fees                 0.27        0.97        0.06
              Interest                                 3.88        3.50        3.64
              Mach & bldg depreciation                 7.68        8.07        6.05
              Miscellaneous                            1.57        1.38        2.17
            Total overhead expenses per acre          22.47       31.52       19.66
            Total dir & ovhd expenses per acre        96.52      107.48       84.60
            Net return per acre                        7.37      -44.36       67.57
            Lbr & mgt charge per acre                 11.06       12.68       11.31
            Net return over lbr & mgt                 -3.68      -57.04       56.26
            Government payments                       11.77       16.16       13.37
            Net return with govt payments              8.08      -40.88       69.63
            Cost of Production
            Total direct expense per bushel            1.36        1.71        0.75
            Total dir & ovhd exp per bushel            1.78        2.42        0.98
            With labor & management                    1.98        2.71        1.11
            Total exp less govt & oth income           1.36        2.00        0.94