Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Cow-Calf Enterprise, 20 ac. per AU, East of Texas Highway 16
100 Cows
Southwest Extension District - 10
Animal Units (AU)
Breeding Females
REVENUE
Steer Calf 5.5 CWT
Heifer Calf 5 CWT
Cull Cow
Cull Bull
Total Revenue
100
100
Head
0.430
0.270
0.150
0.040
VARIABLE COSTS
Production Costs
Miscellaneous
Trucking
Marketing Expense
Feed
12-12 Loose Mineral
20% Protein Cube
Hay - Big Round Bale
Vet. Medicine
Lepto 5-Vibro
Dew ormer-Avrmec Pour
7w ay Clostr+ Overeat
Bull Exam
Pregency Check
Fly Control
BRD-PI3-BRSV ML
Implants-C
Repairs
Labor
Interest on Credit Line
Total Variable Costs
Quantity
Per Head
5.50
5.00
10.00
16.00
371.5
585.5
214
Quantity
$/Unit
$266.00
$239.00
$126.50
$135.00
Units
$/Unit
Total
0.89
1.00
Head
AU
$9.50
$17.97
$8.46
$17.97
$845.50
$1,796.50
79.83
3
1800
Pound
CWT
Pound
$0.55
$19.00
$0.06
$43.91
$57.00
$108.00
$4,390.65
$5,700.00
$10,800.00
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
$18.13
$326.58
$174.72
$849.15
$139.86
$200.00
$500.00
$16.00
$491.30
$85.00
$4,456.81
$400.00
$1,812.74
$32,658.23
$901.31
CWT
$90,130.77
Planned Returns Above Variable Costs:
Average Offspring Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$352.24
Pasture Cost
1
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Offspring Breakeven Price to Cover Total Costs
$13.58
Units
AU
AU
dollars
Acres
$/Unit
$35.22
$356.67
6.50%
$225.00
$185.79
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
CWT
CWT
CWT
CWT
Total
$35.22
$356.67
$22.90
$225.00
$639.79
$966.37
$261.52
CWT
Enterprise
Total
Enterprise
Total
$3,522.40
$35,666.67
$2,289.56
$22,500.00
$63,978.63
$96,636.86
$26,152.14
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
$1,160.71
Pounds
Produced
per AU
612
599
586
572
559
Example Breakeven
Offspring Pay Weight
to Cover Total Cost
354
369
385
402
421
Example First Offspring Price
Example Second Offspring Price
Example Weighted Average Offspring Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$173.54
$179.46
$185.79
$192.59
$199.90
$266.00
$239.00
$256.19
Developed by Rob Hogan, Associate Professor 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.