Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Cow -Calf Enterprise, 35 ac. per AU, West of Texas Highway 16
100 Cows
Southwest Extension District - 10
Animal Units (AU)
Breeding Females
REVENUE
St eer Calf 5.5 CWT
Heif er Calf 5 CWT
Cull Cow
Cull Bull
Tot al Revenue
100
100
Head
0.430
0.270
0.150
0.040
VARIABLE COSTS
Product ion Cost s
Miscellaneous
Trucking
Market ing Expense
Feed
12-12 Loose Mineral
20% Prot ein Cube
Vet . Medicine
Lept o 5-Vibro
Dew ormer-Avrmec Pour
7w ay Clost r+ Overeat
Bull Exam
Pregency Check
Fly Cont rol
BRD-PI3-BRSV ML
Implant s-C
Repairs
Labor
Int erest on Credit Line
Tot al Variable Cost s
Units
CWT
CWT
CWT
CWT
$/Unit
$266.00
$239.00
$126.50
$135.00
Total
$629.09
$322.65
$189.75
$86.40
$1,227.89
Enterprise
Total
$62,909.00
$32,265.00
$18,975.00
$8,640.00
$122,789.00
Units
$/Unit
Total
Enterprise
Total
0.89
1.00
Head
AU
$9.50
$17.97
$8.46
$17.97
$845.50
$1,796.50
79.83
5.04
Pound
CWT
$0.55
$19.00
$43.91
$95.76
$4,390.65
$9,576.00
2.08
31.45
3.78
0.04
1
1
1.7
0.85
1
0.40
Dose
CWT
Dose
Head
Head
Head
Dose
Dose
AU
Hours
$0.84
$0.27
$0.37
$50.00
$5.00
$0.16
$2.89
$1.00
$44.57
$10.00
6.50%
$1.75
$8.49
$1.40
$2.00
$5.00
$0.16
$4.91
$0.85
$44.57
$4.00
$14.45
$253.66
$174.72
$849.15
$139.86
$200.00
$500.00
$16.00
$491.30
$85.00
$4,456.81
$400.00
$1,444.61
$25,366.11
$974.23
CWT
$97,422.89
Quantity
Per Head
5.50
5.00
10.00
16.00
371.5
585.5
214
Quantity
Planned Ret urns Above Variable Cost s:
Average Of f spring Breakeven Price t o Cover Variable Costs
FIXED COSTS
Quantity
Depreciat ion - Equipment
1
Depreciat ion - Livest ock
1
Equipment Invest ment
$352.24
Past ure Cost
1
Tot al Fixed Cost s
Tot al Cost s
Planned Ret urns t o Management , Risk, and Profit:
Average Of f spring Breakeven Price t o Cover Total Costs
($6.05)
Units
AU
AU
dollars
Acres
$/Unit
$35.22
$356.67
6.50%
$225.00
$166.16
Total
$35.22
$356.67
$22.90
$225.00
$639.79
$893.45
$334.44
CWT
Enterprise
Total
$3,522.40
$35,666.67
$2,289.56
$22,500.00
$63,978.63
$89,344.73
$33,444.27
Sensitivity Analysis for Example
Example Weaning Percent
91%
88%
85%
82%
79%
Example
Gross Sales
per AU
$1,295.07
$1,261.48
$1,227.89
$1,194.30
$1,160.71
Pounds
Produced
per AU
612
599
586
572
559
Example Breakeven
Offspring Pay Weight Example Average Break Even
to Cover Total Cost
Price to Cover Total Cost
317
$155.21
330
$160.50
344
$166.16
360
$172.24
376
$178.78
Example First Offspring Price
Example Second Offspring Price
Example Weighted Average Offspring Price ($/cwt)
$266.00
$239.00
$256.19
Developed by Rob Hogan, Associat e Prof essor and Extension Economist, Texas A&M AgriLife Extension.
Information presented is prepared solely as a general guide and not intended to recognize or predict the costs and
returns from any one operation. Brand names are mentioned only as examples and imply no endorsement.