Projections for Planning Purposes Only -- Not to be Used without Updating
2015 Estimated Costs and Returns per Animal Unit
Cow-Calf Native Pasture - 100 Cows
West Central Extension District - 7
Breeding Females
REVENUE
Weaned Steer Calf
Weaned Heifer Calf
Cull Cow
Cull Bull
Total Revenue
100
Head
0.420
0.260
0.150
0.010
VARIABLE COSTS
Production Costs
Miscellaneous
Supplies
Predator Control - Cattle
Brush Control
PRF Rainfall Ins
Marketing Expense
Feed
Salt & Minerals
Hay
Range Cubes
Vet. Medicine
IBR,BVD, PI3,BRSV-Bulls
Vibro/lepto-Bulls
Albendazole-Wormer
Bull Exam
Cylence-Fly and Lice-Bulls
IBR,BVD, PI3, BRVS-Cows
Vibrio/Lepto-Cows
Covexin 8-Cows
Cylence-Fly and Lice-Cows
Covexin 8-Calves
IBR,BVD,PI3,BRVS-Calves
Implants-Calves
Cylence-fly and lice-Calves
Fuel
Lube (As a % of fuel)
Repairs
Labor
Utilities
Interest on Credit Line
Total Variable Costs
Quantity
Per Head
5.50
5.25
9.00
18.00
367.5
520.5
153
Quantity
Units
CWT
CWT
CWT
CWT
$/Unit
$258.00
$254.00
$106.00
$115.00
Units
$/Unit
Total
$595.98
$346.71
$143.10
$20.70
$1,106.49
Total
Enterprise
Total
$59,598.00
$34,671.00
$14,310.00
$2,070.00
$110,649.00
Enterprise
Total
5
1
30
30
1.00
Head
Head
Acre
Acre
AU
$3.00
$3.85
$1.00
$0.85
$21.01
$15.00
$3.85
$30.00
$25.50
$21.01
$1,500.00
$385.00
$3,000.00
$2,550.00
$2,100.80
49.2
0.3
1.2
Pounds
Ton
CWT
$0.55
$125.00
$19.40
$27.06
$37.50
$23.28
$2,706.00
$3,750.00
$2,328.00
0.04
0.08
85.76
0.04
0.48
1
2
2
12
1.96
1.96
0.98
19.6
1.0
10.0%
1
0.40
1.00
Head
Dose
ml
Head
ML
Head
Dose
Head
ML
Head
Head
Head
ML
AU
Percent
AU
Hours
AU
$0.06
$0.05
$6.86
$1.60
$0.02
$1.47
$1.26
$1.28
$0.48
$1.25
$2.88
$0.72
$0.78
$56.25
$5.63
$66.92
$6.00
$24.00
$12.93
$373.63
$5.88
$5.04
$686.08
$160.00
$1.92
$147.00
$126.00
$128.00
$48.00
$125.44
$288.12
$71.54
$78.40
$5,625.00
$562.50
$6,692.05
$600.00
$2,400.00
$1,292.59
$37,363.36
$732.86
CWT
$73,285.64
Planned Returns Above Variable Costs:
Average Calf Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$3,028.01
Pasture Cost
30
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Calf Breakeven Price to Cover Total Costs
$1.47
$0.63
$0.08
$40.00
$0.04
$1.47
$0.63
$0.64
$0.04
$0.64
$1.47
$0.73
$0.04
$56.25
$56.25
$66.92
$15.00
$24.00
4.00%
$57.10
Units
AU
AU
dollars
Acres
$/Unit
$68.10
$14.30
3.75%
$6.00
$159.40
Total
$68.10
$14.30
$113.55
$180.00
$375.95
$749.58
$356.91
CWT
Enterprise
Total
$6,809.67
$1,430.00
$11,355.04
$18,000.00
$37,594.71
$74,958.07
$35,690.93
Sensitivity Analysis for Example
Example Weaning Percent
89%
86%
83%
80%
77%
Example
Gross
Sales per
AU
$1,174.64
$1,140.56
$1,106.49
$1,072.42
$1,038.34
Pounds
Produced
per AU
547
534
521
507
494
Example Breakeven
Calf Pay Weight to
Cover Total Cost
309
322
336
351
368
Example Male Calf Price
Example Female Calf Price
Example Weighted Average Calf Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$148.65
$153.84
$159.40
$165.37
$171.82
$258.00
$254.00
$256.51
Developed by Bill Thompson, 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.