Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Cow-Calf Improved Pasture - 100 Cows
Coastal Bend Extension District - 11
Animal Units (AU)
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Total Revenue
100
100
Head
0.430
0.430
0.150
0.010
VARIABLE COSTS
Production Costs
Marketing Expense
Feed
Salt and Mineral
Bermuda Hay
40% Cottonseed Meal Cubes
Vet. Medicine
IBR/PI-3/BVD/BRSV
8-Way Clostridials
Dewormer-Avermectin
Vibrio
Implants
Fly Control
Pregnancy Check
Bull Exam
Pasturella+8way Clostridials
Lepto-5
Dewormer-Albendazole
Fuel
Lube (As a % of fuel)
Repairs
Labor
Interest on Credit Line
Total Variable Costs
Quantity
Per Head
4.80
4.50
9.00
16.00
399.9
550.9
151
Quantity
Units
CWT
CWT
CWT
CWT
Units
$/Unit
Total
$526.32
$474.08
$135.00
$19.20
$1,154.60
Total
Enterprise
Total
$52,632.00
$47,407.50
$13,500.00
$1,920.00
$115,459.50
Enterprise
Total
1.00
AU
$11.08
$11.08
$1,107.60
40
1.5
1
Pound
Roll
CWT
$0.59
$60.00
$33.98
$23.60
$90.00
$33.98
$2,360.00
$9,000.00
$3,398.00
2.76
2.94
1.49
1.04
0.86
1
1
0.04
0.86
1.04
1.06
1.0
10.0%
1
0.40
Head
Head
Head
Head
Head
Head
Head
Head
Head
Head
Head
AU
Percent
AU
Hours
$2.00
$0.77
$4.85
$0.75
$1.75
$3.60
$5.00
$50.00
$3.02
$0.75
$2.89
$4.51
$4.51
$0.93
$12.00
5.00%
$5.52
$2.26
$7.23
$0.78
$1.51
$3.60
$5.00
$2.00
$2.60
$0.78
$3.06
$4.51
$0.45
$0.93
$4.80
$13.01
$216.70
$552.00
$226.38
$722.65
$78.00
$150.50
$360.00
$500.00
$200.00
$259.72
$78.00
$306.34
$450.87
$45.09
$93.02
$480.00
$1,301.49
$21,669.65
$937.90
CWT
$93,789.85
Planned Returns Above Variable Costs:
Average Calf Breakeven Price to Cover Variable Costs
FIXED COSTS
Depreciation - Equipment
Depreciation - Livestock
Equipment Investment
Management Fee, Owner/Operator Labor
Pasture Cost
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Calf Breakeven Price to Cover Total Costs
$/Unit
$255.00
$245.00
$100.00
$120.00
$15.63
Quantity
1
1
$20.28
1
4
Units
AU
AU
dollars
AU
Acres
$/Unit
$2.99
$186.43
7.00%
$30.38
$65.00
$135.96
Total
$2.99
$186.43
$1.42
$30.38
$260.00
$481.21
$697.91
$456.69
CWT
Enterprise
Total
$298.73
$18,642.86
$141.97
$3,037.50
$26,000.00
$48,121.06
$69,790.71
$45,668.79
Sensitivity Analysis for Example
Example Weaning Percent
92%
89%
86%
83%
80%
Example Gross
Sales per AU
$1,224.39
$1,189.49
$1,154.60
$1,119.70
$1,084.80
Pounds
Produced
per AU
579
565
551
537
523
Example Breakeven
Calf Pay Weight to
Cover Total Cost
282
294
306
320
334
Example Male Calf Price
Example Female Calf Price
Example Weighted Average Calf Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$127.09
$131.38
$135.96
$140.88
$146.16
$255.00
$245.00
$250.16
Developed by Levi Russell, Assistant Professor and Extension Economist, Texas A&M AgriLife Extension Service.
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.