Crop Enterprise Analysis 
Farm Business Management - Moorhead 
Northland Community and Technical College 
(Farms Sorted By Net Return) 
Soybeans, Food on Cash Rent 
| Avg. Of | |
| All Farms | |
| Number of fields | 6 | 
| Number of farms | 6 | 
| Acres | 205.72 | 
| Yield per acre (bu.) | 18.16 | 
| Operators share of yield % | 100.00 | 
| Value per bu. | 6.43 | 
| Total product return per acre | 116.85 | 
| Miscellaneous income per acre | 54.26 | 
| Gross return per acre | 171.11 | 
| Direct Expenses | |
| Seed | 10.49 | 
| Crop chemicals | 27.23 | 
| Crop insurance | 10.09 | 
| Fuel & oil | 6.39 | 
| Repairs | 12.05 | 
| Custom hire | 1.72 | 
| Land rent | 58.51 | 
| Operating interest | 3.64 | 
| Total direct expenses per acre | 130.10 | 
| Return over direct exp per acre | 41.01 | 
| Overhead Expenses | |
| Custom hire | 0.13 | 
| Hired labor | 4.59 | 
| Machinery & bldg leases | 1.85 | 
| Farm insurance | 5.33 | 
| Utilities | 1.94 | 
| Dues & professional fees | 3.87 | 
| Interest | 3.61 | 
| Mach & bldg depreciation | 9.96 | 
| Miscellaneous | 1.81 | 
| Total overhead expenses per acre | 33.08 | 
| Total dir & ovhd expenses per acre | 163.18 | 
| Net return per acre | 7.93 | 
| Lbr & mgt charge per acre | 13.19 | 
| Net return over lbr & mgt | -5.26 | 
| Government payments | 13.64 | 
| Net return with govt payments | 8.38 | 
| Cost of Production | |
| Total direct expense per bu. | 7.16 | 
| Total dir & ovhd exp per bu. | 8.99 | 
| With labor & management | 9.71 | 
| Total exp less govt & oth income | 5.97 | 
| Est. labor hours per acre | 1.14 |