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
Central Texas Extension District - 8
Animal Units (AU)
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Total Revenue
40
40
Head
0.425
0.275
0.100
0.010
VARIABLE COSTS
Production Costs
Marketing Expense
Feed
Salt & Mineral - Cow
Supplement - Cow
Bermuda Hay
Bermuda Pasture Costs
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
16.00
327.75
433.75
106
Quantity
Units
CWT
CWT
CWT
CWT
$/Unit
$285.00
$275.00
$115.00
$130.00
Units
$/Unit
Total
$581.40
$340.31
$103.50
$20.80
$1,046.01
Total
Enterprise
Total
$23,256.00
$13,612.50
$4,140.00
$832.00
$41,840.50
Enterprise
Total
1.00
AU
$8.77
$8.77
$350.70
30
500
2
6
Pound
Pound
Roll
Acre
$0.20
$0.20
$70.00
$40.00
$6.00
$100.00
$140.00
$240.00
$240.00
$4,000.00
$5,600.00
$9,600.00
1
1.0
10.0%
1
8.51
Head
AU
Percent
AU
Hours
$7.00
$15.53
$15.53
$5.96
$5.19
4.75%
$7.00
$15.53
$1.55
$5.96
$44.13
$27.44
$596.37
$280.00
$621.27
$62.13
$238.40
$1,765.00
$1,097.44
$23,854.94
$449.64
CWT
$17,985.56
Planned Returns Above Variable Costs:
Average Offspring Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$1,355.21
Pasture Cost
6
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Offspring Breakeven Price to Cover Total Costs
$144.03
Units
AU
AU
dollars
Acres
$/Unit
$41.89
$14.98
6.00%
$20.00
$222.81
Total
$41.89
$14.98
$81.31
$120.00
$258.18
$854.56
$191.46
CWT
Enterprise
Total
$1,675.44
$599.33
$3,252.51
$4,800.00
$10,327.28
$34,182.22
$7,658.28
Sensitivity Analysis for Example
Example Weaning Percent
91%
88%
85%
82%
79%
Example
Gross Sales
per AU
$1,111.07
$1,078.54
$1,046.01
$1,013.48
$980.95
Pounds
Produced
per AU
457
445
434
422
411
Example Breakeven
Calf Pay Weight to
Cover Total Cost
321
333
346
361
376
Example Male Calf Price
Example Female Calf Price
Example Weighted Average Calf Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$208.12
$215.21
$222.81
$230.96
$239.73
$285.00
$275.00
$281.22
Developed by Jason Johnson, Associate Professor and Extension Economist, Texas A&M AgriLife Extension.
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.