NCTC FBM - Moorhead                              
                                   Crop Enterprise Analysis, 1999                         
                    Northland Community and Technical College Farm Business Mgt.          
                                              Moorhead                                    
                                       (Average of All Farms)                             

                                   SUNFLOWERS ON CASH RENTED LAND                         


                                                  Average For
                                                   All Farms 
                                                  -----------
 Number of fields                                          5
 Number of farms                                           5

 Acres                                                152.86
 Yield per acre (cwt)                                  16.35
 Operators share of yield %                           100.00
 Value per cwt                                          6.83
 Total product return per acre                        111.67
 Miscellaneous income per acre                        105.79
 Gross return per acre                                217.46

 Direct expenses per acre
   Seed                                                16.14
   Fertilizer                                          17.23
   Crop chemicals                                      13.58
   Crop insurance                                       8.86
   Drying fuel                                          1.30
   Fuel & oil                                           6.60
   Repairs                                             15.15
   Custom hire                                          4.32
   Land rent                                           66.85
   Operating interest                                   5.03
 Total direct expenses per acre                       155.07
 Return over direct expenses per acre                  62.39

 Overhead expenses per acre
   Custom hire                                          1.34
   Hired labor                                          2.85
   Machinery & bldg leases                              2.84
   Farm insurance                                       1.03
   Utilities                                            1.93
   Dues & professional fees                             0.59
   Interest                                             1.57
   Mach & bldg depreciation                             9.47
   Miscellaneous                                        1.21
 Total overhead expenses per acre                      22.83
 Total listed expenses per acre                       177.90
 Net return per acre                                   39.56

 Total direct expense per cwt                           9.48
 Total listed expense per cwt                          10.88
 Net return per cwt                                     2.42
 Breakeven yield per acre                              10.56
 Est. labor hours per acre                              2.03

 Net return including govt. payments                   66.77
 Lbr & mgt charge per acre                             19.76
 Net return over lbr & mgt                             47.01