TABLE 11 - 51
                                 Crop Enterprise Analysis, 2001                      
                    North Dakota Farm Business Management Education Program             
                                          State Report                                  
                                  (Farms Sorted By Net Return)                          
                                     Hay, Oats on Cash Rent                             
                                                   Avg. Of                         
                                                  All Farms     Low 20%    High 20% 
            Number of fields                             33           6           6
            Number of farms                              28           5           5
            Acres                                     63.27       32.62       94.90
            Yield per acre (ton)                       1.96        1.21        2.86
            Operators share of yield %               100.00      100.00      100.00
            Value per ton                             37.94       31.15       36.37
            Total product return per acre             74.40       37.82      104.07
            Miscellaneous income per acre              0.44          -           - 
            Gross return per acre                     74.84       37.82      104.07
            Direct Expenses
              Seed                                     5.34        6.22        6.20
              Fertilizer                              13.81        7.46       14.89
              Crop chemicals                           4.04        3.24        2.41
              Crop insurance                           0.59        0.39        0.37
              Fuel & oil                               5.81        7.86        6.39
              Repairs                                  8.82       13.89        8.21
              Custom hire                              2.28        1.84        5.71
              Land rent                               20.16       21.89       19.91
              Operating interest                       1.74        1.84        1.61
              Miscellaneous                            0.51          -         1.03
            Total direct expenses per acre            63.09       64.63       66.74
            Return over direct exp per acre           11.75      -26.81       37.33
            Overhead Expenses
              Hired labor                              4.78        6.53        1.86
              Machinery & bldg leases                  1.10        0.26        3.19
              Farm insurance                           1.26        1.43        1.15
              Utilities                                0.81        1.59        0.66
              Dues & professional fees                 0.22        0.53        0.25
              Interest                                 4.14        8.74        3.19
              Mach & bldg depreciation                 5.26        8.37        6.48
              Miscellaneous                            1.61        1.78        2.66
            Total overhead expenses per acre          19.18       29.23       19.45
            Total dir & ovhd expenses per acre        82.27       93.85       86.19
            Net return per acre                       -7.43      -56.04       17.87
            Lbr & mgt charge per acre                  8.90       12.81       11.08
            Net return over lbr & mgt                -16.33      -68.85        6.79
            Government payments                       13.37       13.60       14.06
            Net return with govt payments             -2.96      -55.25       20.85
            Cost of Production
            Total direct expense per ton              32.17       53.23       23.33
            Total dir & ovhd exp per ton              41.95       77.30       30.12
            With labor & management                   46.49       87.86       34.00
            Total exp less govt & oth income          39.45       76.66       29.09