Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Cow-Calf Production with Winter Pasture - 40 Cows
East Texas Extension District - 5
Animal Units (AU)
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Total Revenue
40
40
Head
0.400
0.275
0.150
0.025
VARIABLE COSTS
Production Costs
Miscellaneous
Miscellaneous - Cow
Marketing Expense
Feed
Salt and Mineral - Cow
Hay
Vet. Medicine
Vet Medicine - Cow
Fuel
Lube (As a % of fuel)
Repairs
Interest on Credit Line
Total Variable Costs
Quantity
Per Head
5.50
5.20
10.50
18.00
363
565.5
202.5
Quantity
Units
CWT
CWT
CWT
CWT
$/Unit
$280.00
$280.00
$120.00
$135.00
Units
$/Unit
Total
$616.00
$400.40
$189.00
$60.75
$1,266.15
Total
Enterprise
Total
$24,640.00
$16,016.00
$7,560.00
$2,430.00
$50,646.00
Enterprise
Total
1
1.00
Head
AU
$10.00
$30.60
$10.00
$30.60
$400.00
$1,224.00
1
0.5
Head
Ton
$40.00
$100.00
$40.00
$50.00
$1,600.00
$2,000.00
$42.00
$4.88
$0.49
$2.79
$13.92
$194.68
$1,680.00
$195.30
$19.53
$111.63
$556.72
$7,787.18
$1,071.47
CWT
$42,858.82
1
1.0
10.0%
1
Head
AU
Percent
AU
Planned Returns Above Variable Costs:
Average Calf Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$635.34
Management Fee, Owner/Operator Labor
1
Pasture Cost
2.5
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Calf Breakeven Price to Cover Total Costs
$42.00
$4.88
$4.88
$2.79
4.75%
$0.00
Units
AU
AU
dollars
AU
Acres
$/Unit
$22.80
$70.71
5.25%
$25.00
$202.06
$165.83
Total
$22.80
$70.71
$33.36
$25.00
$505.15
$657.02
$851.70
$414.45
CWT
Enterprise
Total
$912.09
$2,828.57
$1,334.21
$1,000.00
$20,205.89
$26,280.76
$34,067.94
$16,578.06
Sensitivity Analysis for Example
Example Weaning Percent
86%
83%
80%
77%
74%
Example
Gross
Sales per
AU
$1,342.38
$1,304.27
$1,266.15
$1,228.04
$1,189.92
Pounds
Produced
per AU
593
579
566
552
538
Example Breakeven
Calf Pay Weight to
Cover Total Cost
303
316
331
347
364
Example Male Calf Price
Example Female Calf Price
Example Weighted Average Calf Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$154.26
$159.83
$165.83
$172.29
$179.27
$280.00
$280.00
$280.00
Developed by Gerald Cornforth, Extension Economist; Vanessa Olson, Extension Forage Specialist; and, Jason Banta,
Extension Beef Cattle Specialist, Texas A&M AgriLife Extension Service. For more information, contact: Vanessa Olson or
Jason Banta at 903-834-6191.
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.