Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Cow-Calf Improved Pasture - 40 Cows
North Texas Extension District - 4
Animal Units (AU)
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Total Revenue
40
40
Head
0.425
0.325
0.100
0.000
VARIABLE COSTS
Production Costs
Miscellaneous
Miscellaneous - Cow
Marketing Expense
Feed
Supplement
Salt & Minerals -Cows
Bermuda Hay
Vet. Medicine
Vet. Medicine - Cow
Fuel
Lube (As a % of fuel)
Repairs
Labor
Interest on Credit Line
Total Variable Costs
Quantity
Per Head
4.80
4.50
9.00
18.00
350.25
440.25
90
Quantity
Units
CWT
CWT
CWT
CWT
$/Unit
$160.00
$153.00
$83.00
$97.00
Total
$326.40
$223.76
$74.70
$0.00
$624.86
Enterprise
Total
$13,056.00
$8,950.50
$2,988.00
$0.00
$24,994.50
Units
$/Unit
Total
Enterprise
Total
1
1.00
Head
AU
$10.00
$28.35
$10.00
$28.35
$400.00
$1,134.00
1.5
0.49
4
Pound
Bag
Roll
$0.05
$12.00
$75.00
$0.08
$5.88
$300.00
$3.00
$235.20
$12,000.00
1
1.0
10.0%
1
8.51
Head
AU
Percent
AU
Hours
$7.00
$13.46
$13.46
$18.17
$5.19
4.75%
$7.00
$13.46
$1.35
$18.17
$44.13
$19.37
$447.78
$280.00
$538.45
$53.85
$726.87
$1,765.00
$774.94
$17,911.31
$177.08
CWT
$7,083.19
Planned Returns Above Variable Costs:
Average Offspring Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$1,101.08
Pasture Cost
2.14
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Offspring Breakeven Price to Cover Total Costs
$106.52
Units
AU
AU
dollars
Acres
$/Unit
$27.99
$14.98
6.00%
$40.00
$162.09
Total
$27.99
$14.98
$66.06
$85.60
$194.64
$642.42
($17.56)
CWT
Enterprise
Total
$1,119.50
$599.33
$2,642.58
$3,424.00
$7,785.41
$25,696.72
($702.22)
Sensitivity Analysis for Example
Example Weaning Percent
91%
88%
85%
82%
79%
Example
Gross
Sales per
AU
$663.70
$644.28
$624.86
$605.45
$586.03
Pounds
Produced
per AU
465
453
440
428
416
Example Breakeven
Calf Pay Weight to
Cover Total Cost
446
463
482
502
524
Example Male Calf Price
Example Female Calf Price
Example Weighted Average Calf Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$151.40
$156.56
$162.09
$168.02
$174.40
$160.00
$153.00
$157.08
Developed by Blake Bennet, Associate 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.