Statewide Reports

                                           State Averages                                 
                                   Crop Enterprise Analysis, 1996                         
                                  (Average of all farms reporting)                        

                                      OATS ON SHARE RENTED LAND                           


                                                                    Average For
                                                                      All Farms 
                                                                     ----------
                    Number of fields                                         18
                    Number of farms                                          18

                    Acres                                                 28.23
                    Yield per acre (bushel)                               47.17
                    Operators share of yield %                            67.11
                    Value per bushel                                       1.72
                    Total product return per acre                         53.19
                    Miscellaneous income per acre                          6.69
                    Gross return per acre                                 59.88

                    Direct expenses per acre
                      Seed                                                 7.60
                      Fertilizer                                          10.37
                      Crop chemicals                                       2.97
                      Crop insurance                                       2.20
                      Drying fuel                                          0.38
                      Fuel & oil                                           8.47
                      Repairs                                              7.99
                      Repair, machinery                                    4.18
                      Custom hire                                          2.32
                      Repair, buildings                                    0.14
                      Hired labor                                          0.15
                      Operating interest                                   2.00
                      Miscellaneous                                        0.08
                    Total direct expenses per acre                        48.86
                    Return over direct expenses per acre                  11.02

                    Overhead expenses per acre
                      Hired labor                                          1.56
                      Machinery & bldg leases                              0.77
                      RE & pers. property taxes                            0.93
                      Farm insurance                                       1.53
                      Utilities                                            1.31
                      Dues & professional fees                             0.46
                      Interest                                             1.52
                      Mach & bldg depreciation                             6.40
                      Miscellaneous                                        1.21
                    Total overhead expenses per acre                      15.68
                    Total listed expenses per acre                        64.54
                    Net return per acre                                   -4.66

                    Total direct expense per bushel                        1.54
                    Total listed expense per bushel                        2.04
                    Net return per bushel                                 -0.15
                    Breakeven yield per acre                              50.21
                    Est. labor hours per acre                              2.29

                    Net return including govt. payments                   -2.35
                    Lbr & mgt charge per acre                             11.83
                    Net return over lbr & mgt                            -14.18
                                                                      

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