Projections for Planning Purposes Only -- Not to be Used without Updating
2013 Estimated Costs and Returns per Breeding Female
Rolling Plains Cow-Calf Production
400 Cows
Texas Rolling Plains Extension District - 3
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Cull Older Replacements
Cull Younger Replacements
Total Revenue
400
Head
0.423
0.225
0.150
0.010
0.000
0.000
VARIABLE COSTS
Production Costs
Brush Control
Marketing
Salt & Minerals
Supplement Feed
Vet. Medicine
Fuel
Lube (As a % of fuel)
Repairs
Labor
Hired Labor
Interest on Credit Line
Total Variable Costs
Quantity
5.56
5.14
10.25
16.50
0.00
8.50
Units
CWT
CWT
CWT
CWT
CWT
CWT
$/Unit
Total
$156.00 $366.26
$148.00 $171.26
$72.00 $110.70
$85.00 $14.03
$0.00
$0.00
$0.90
$0.00
$662.25
Quantity
Units
$/Unit
1
1
0
0
1
1.0
10.0%
1
0.00
0.00
Head
Head
Pound
Pound
Head
Head
Percent
Head
Hours
Hours
Planned Returns Above Variable Costs:
Average Steer-Heifer Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equity
$3,101.51
Family Living
1
Hired Management
1
Native Pasture Rent
11.25
Other Fixed Costs
1
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Steer-Heifer Breakeven Price to Cover Total Costs
Units
Head
Head
dollars
Head
Head
Head
Head
$40.00
$16.38
$0.17
$90.00
$24.00
$36.25
$36.25
$40.00
$0.00
$0.00
6.50%
$17.80
Total
Enterprise
Total
$146,504.75
$68,504.76
$44,280.00
$5,610.00
$0.00
$0.00
$264,899.51
Enterprise
Total
$40.00
$16.38
$0.00
$0.00
$24.00
$36.25
$3.63
$40.00
$0.00
$0.00
$12.83
$173.08
$16,000.00
$6,552.00
$0.00
$0.00
$9,600.00
$14,500.00
$1,450.00
$16,000.00
$0.00
$0.00
$5,130.86
$69,232.86
$489.17
CWT
$195,666.64
$/Unit
Total
$80.09
$80.09
$41.98
$41.98
0.00%
$0.00
$60.00
$60.00
$43.75
$43.75
$4.00
$45.00
$200.00 $200.00
$470.81
$643.89
$18.35
$148.12 CWT
Enterprise
Total
$32,034.03
$16,791.00
$0.00
$24,000.00
$17,500.00
$18,000.00
$80,000.00
$188,325.03
$257,557.90
$7,341.61
Sensitivity Analysis
Weaning Percent
91%
88%
85%
82%
79%
Gross
Sales per
Cow
$748.87
$724.45
$662.25
$675.61
$651.19
Lbs of Beef
Produced
per Cow
485
469
453
437
421
Breakeven Calf Pay
Weight to Cover Total
Cost
447
466
486
508
531
Steer Price
Heifer Price
Weighted Average Calf Price ($/cwt)
Average Break Even Price to
Cover Total Cost
$127.22
$132.42
$148.12
$144.23
$150.97
$156.00
$148.00
$153.36
Developed by Stan Bevers, 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.