Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Rolling Plains Cow-Calf Production - 400 Cows
Rolling Plains Extension District - 3
Animal Units (AU)
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Total Revenue
400
400
Head
0.415
0.215
0.150
0.010
VARIABLE COSTS
Production Costs
Marketing Expense
Feed
Supplement
Salt & Mineral
Vet. Medicine
Vet/Medicine - Cow-Calf
Fuel
Lube (As a % of fuel)
Labor
Utilities
Interest on Credit Line
Total Variable Costs
Quantity
Per Head
5.56
5.14
10.25
16.50
341.25
515.75
174.5
Quantity
Units
CWT
CWT
CWT
CWT
Units
$/Unit
$277.00
$265.00
$115.00
$134.00
$/Unit
Total
$639.15
$292.85
$176.81
$22.11
$1,130.92
Total
Enterprise
Total
$255,659.92
$117,140.60
$70,725.00
$8,844.00
$452,369.52
Enterprise
Total
1.00
AU
$11.24
$11.24
$4,494.00
500
30
Pound
Pound
$0.18
$0.18
$90.00
$5.40
$36,000.00
$2,160.00
1
1.0
10.0%
7.00
1.00
Head
AU
Percent
Hours
AU
$32.00
$37.14
$37.14
$6.43
$10.00
6.25%
$32.00
$37.14
$3.71
$45.00
$10.00
$14.80
$249.29
$12,800.00
$14,854.05
$1,485.41
$18,000.00
$4,000.00
$5,921.57
$99,715.03
$881.64
CWT
$352,654.49
Planned Returns Above Variable Costs:
Average Offspring Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$2,446.51
Insurance
1
Management Fee, Owner/Operator Labor
1
Pasture Cost
11.25
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Offspring Breakeven Price to Cover Total Costs
$14.76
Units
AU
AU
dollars
AU
AU
Acres
$/Unit
$80.09
$41.98
5.50%
$1.88
$62.50
$15.00
$158.27
Total
$80.09
$41.98
$134.56
$1.88
$62.50
$168.75
$489.75
$739.03
$391.89
CWT
Enterprise
Total
$32,034.03
$16,791.00
$53,823.22
$750.00
$25,000.00
$67,500.00
$195,898.25
$295,613.28
$156,756.24
Sensitivity Analysis for Example
Example Weaning Percent
89%
86%
83%
80%
77%
Example
Gross Sales
per AU
$1,198.30
$1,164.61
$1,130.92
$1,097.24
$1,063.55
Pounds
Produced
per AU
540
528
516
503
491
Example Breakeven
Offspring Pay Weight
to Cover Total Cost
267
279
291
304
319
Example First Offspring Price
Example Second Offspring Price
Example Weighted Average Offspring Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$147.60
$152.75
$158.27
$164.21
$170.61
$277.00
$265.00
$273.11
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. Brand names are mentioned only as examples and imply no endorsement.