Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Cow-Calf Budget - 200 Cows
Panhandle Extension District - 1
Animal Units (AU)
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Total Revenue
200
200
Head
0.425
0.230
0.120
0.010
VARIABLE COSTS
Production Costs
Miscellaneous
Miscellaneous - Cow
Marketing Expense
Feed
Hay Pound
Salt and Mineral
Supplement
Vet. Medicine
Vet Medicine - Cow
Fuel
Lube (As a % of fuel)
Repairs
Labor
Interest on Credit Line
Total Variable Costs
Quantity
Per Head
5.25
4.75
10.00
18.00
332.375
470.375
138
Quantity
Units
CWT
CWT
CWT
CWT
$/Unit
$279.00
$275.00
$120.00
$135.00
Units
$/Unit
Total
$622.52
$300.44
$144.00
$24.30
$1,091.26
Total
Enterprise
Total
$124,503.75
$60,087.50
$28,800.00
$4,860.00
$218,251.25
Enterprise
Total
1
1.00
AU
AU
$5.00
$25.34
$5.00
$25.34
$1,000.00
$5,067.00
280
50
350
Pound
Pound
Pound
$0.05
$0.45
$0.17
$14.00
$22.50
$59.50
$2,800.00
$4,500.00
$11,900.00
1
1.0
10.0%
1
3.58
AU
AU
Percent
AU
Hours
$15.00
$5.51
$5.51
$13.03
$11.75
4.90%
$15.00
$5.51
$0.55
$13.03
$42.01
$10.45
$212.88
$3,000.00
$1,101.60
$110.16
$2,606.23
$8,401.25
$2,089.13
$42,575.37
$878.38
CWT
$175,675.88
Planned Returns Above Variable Costs:
Average Offspring Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$713.13
Pasture Cost
25
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Offspring Breakeven Price to Cover Total Costs
$13.41
Units
AU
AU
dollars
Acres
$/Unit
$12.46
$17.71
5.40%
$6.50
$82.97
Total
$12.46
$17.71
$38.51
$162.50
$231.18
$444.05
$647.20
CWT
Enterprise
Total
$2,491.47
$3,542.40
$7,701.75
$32,500.00
$46,235.62
$88,810.98
$129,440.27
Sensitivity Analysis for Example
Example Weaning Percent
91%
88%
85%
82%
79%
Example
Gross
Sales per
AU
$1,156.41
$1,123.83
$1,091.26
$1,058.68
$1,026.11
Pounds
Produced
per AU
494
482
470
459
447
Example Breakeven
Offspring Pay Weight
to Cover Total Cost
126
131
136
142
148
Example Average Break Even
Price to Cover Total Cost
$77.49
$80.14
$82.97
$86.00
$89.27
Example First Offspring Price
Example Second Offspring Price
Example Weighted Average Offspring Price ($/cwt)
$279.00
$275.00
$277.69
Developed by Steve Amosson, Regents Fellow, 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.