Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Cow-Calf Enterprise - 100 Cows
Far West Extension District - 6
Animal Units (AU)
Breeding Females
REVENUE
Steer
Heifer
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
Vet. Medicine
Lepto 5-Vibr
Dewormer-Avrmec Pour
7way Clostr+Overeat
Bull Exam
Preg Check
Fly Control
BRD-PI3-BRSV ML
Implants-C
Dewormer-Albendazole
Repairs
Labor
Interest on Credit Line
Total Variable Costs
Quantity
Per Head
5.50
5.00
11.00
18.00
371.5
608.5
237
Quantity
Units
CWT
CWT
CWT
CWT
$/Unit
$266.00
$239.00
$115.00
$120.00
Units
$/Unit
Total
$629.09
$322.65
$189.75
$86.40
$1,227.89
Total
Enterprise
Total
$62,909.00
$32,265.00
$18,975.00
$8,640.00
$122,789.00
Enterprise
Total
0.89
1.00
AU
AU
$9.50
$17.97
$8.46
$17.97
$845.50
$1,796.50
50.04
3.6
Pound
CWT
$0.55
$19.00
$27.52
$68.40
$2,752.20
$6,840.00
2.08
16.185
3.78
0.04
1
1
1.7
0.85
1.04
1
0.40
Dose
CWT
Dose
Head
Head
Head
Dose
Dose
Dose
AU
Hours
$0.84
$0.27
$0.37
$50.00
$5.00
$0.16
$2.89
$1.00
$2.40
$141.26
$10.00
6.50%
$1.75
$4.37
$1.40
$2.00
$5.00
$0.16
$4.91
$0.85
$2.50
$141.26
$4.00
$17.49
$308.03
$174.72
$437.00
$139.86
$200.00
$500.00
$16.00
$491.30
$85.00
$249.60
$14,126.12
$400.00
$1,749.22
$30,803.02
$919.86
CWT
$91,985.98
Planned Returns Above Variable Costs:
Average Offspring Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$545.50
Pasture Cost
1
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Offspring Breakeven Price to Cover Total Costs
$8.58
Units
AU
AU
dollars
Acres
$/Unit
$195.83
$327.17
6.50%
$147.00
$198.48
Total
$195.83
$327.17
$35.46
$147.00
$705.46
$1,013.49
$214.40
CWT
Enterprise
Total
$19,583.43
$32,717.01
$3,545.75
$14,700.00
$70,546.19
$101,349.21
$21,439.79
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
$1,160.71
Pounds
Produced
per AU
635
622
609
595
582
Example Breakeven
Offspring Pay Weight
to Cover Total Cost
379
394
411
430
450
Example First Offspring Price
Example Second Offspring Price
Example Weighted Average Offspring Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$185.39
$191.71
$198.48
$205.74
$213.55
$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.
Table 3. Alternative supplemental feeding program for the cow-calf budget.
*Alternate # 1 (default)—less rain, shorter native grass—
This alternative is designed for supplemental feeding of
cattle through the winter (Dec., Jan. and Feb.) when the
grass is shorter. This alternative consists of 4 lb per day of
20% Range Cube.
= 30 days * 4 lb per day *
$0.19 (price of 20% cube)
Alternative # 2—better rains, more native grass—This
alternative is designed for supplemental feeding of cattle
through the winter (Dec., Jan. and Feb.) when the grass is
taller. It consists of 2 lb per day of 39% Range Cube.
= 30 days * 2 lb per day *
$0.27 (price of 39 % cube)
Salt and mineral supplementation:
This consists of a 50 lb bag of 12-12-12 loose mineral
per cow per year. The mineral costs $27.50 per 50 lb bag.
= 27.50 / 12 = $2.29 per
cow per month
= $22.80 per cow per
month.
= $16.20 per cow per
month.
*Alternative # 1 is the default feeding program used by the budget. To change the budget
to reflect feeding Dec., Jan., and Feb. at a rate of 2 lbs of 39% cubes per day, then
subtract $22.80 per cow per month and add $16.20 per cow per month.
2015 District-6 Production Budget