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[]
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[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
[]
["Guidelines For Estimating"]
["Bison Bull Backgrounding Costs"]
[{"$f":"\"For Weight Range of \"&Input!E7&\" - \"&Input!E9&\" lbs\"","v":"For Weight Range of 480 - 800 lbs"}]
[{"$f":"\"Based on \"&Input!E5&\" Head\"","v":"Based on 300 Head"}]
[]
[]
[null,null,null,null,null,null,null,"Date:",null,"October, 2022"]
[]
[]
[]
[null,"This guide is designed to provide you with planning information and a format for calculating costs of production of a bison bull backgrounding enterprise in Manitoba.  General Manitoba Agriculture recommendations are assumed in using feed and veterinary inputs. These figures provide an economic evaluation of the livestock and estimated prices required to cover all costs.  Costs include labour, investment and depreciation, but do not include management costs, nor do they necessarily represent the average cost of production in Manitoba."]
[]
[]
[]
[]
[]
[]
[]
[null,"Backgrounding generally refers to the feeding of calves from weaning until they are put onto a high concentrate finishing ration.  An example of a typical backgrounding operation would be, feed 480 pound bulls to gain 1.25 to 2.0 pounds per day for approximately 100-200 days to produce 750 to 850 pound backgrounded feeders."]
[]
[]
[]
[]
[]
[]
[null,"These budgets may be adjusted by putting in your own figures.  As a producer you are encouraged to calculate your own costs of production.  Good management is assumed in that a balanced ration is being fed, livestock are on a herd health program and handling facilities are included.  "]
[]
[]
[]
[]
[]
[null,"This tool is available as an Excel worksheet at: "]
[]
[]
[]
[]
[]
[]
[null,"                                                                                          is also available to help"]
[null,"determine machinery costs."]
[]
[null,"Note: This budget is only a guide and is not intended as an in-depth study of the cost of production of this industry. Interpretation and use of this information is the responsibility of the user.  If you need help with a budget, contact a Farm Management Specialist."]

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[{"$f":"\"Bison Bull Backgrounding Production Cost Summary   \"&Introduction!J11","v":"Bison Bull Backgrounding Production Cost Summary   October, 2022"}]
[{"$f":"\"Based on \"&Input!E5&\" feeders, weight range \"&Input!E7&\" to \"&Input!E9&\" lbs,  @ \"&Input!E14&\" lbs. ADG\"","v":"Based on 300 feeders, weight range 480 to 800 lbs,  @ 1.45 lbs. ADG"}]
[]
["A.  Operating Costs",null,"Cost/Head",null,"Total Cost",null,"Your Cost"]
["1.  Feed Costs"]
["    1.01  Forage",null,{"$f":"Details!E39","v":80.8},null,{"$f":"ROUND(C6*Input!$E$5,0)","v":24240}]
["    1.02  Grain/Concentrate",null,{"$f":"Details!E46","v":70.8},null,{"$f":"ROUND(C7*Input!$E$5,0)","v":21240}]
["    1.03  Salt & Minerals",null,{"$f":"Details!E57","v":9.0440000000000005},null,{"$f":"ROUND(C8*Input!$E$5,0)","v":2713}]
["Total Feed Costs",null,{"$f":"SUM(C6:C8)","v":160.64400000000001},null,{"$f":"SUM(E6:E8)","v":48193}]
["2.  Other Operating Costs"]
["    2.01  Feeder Cost",null,{"$f":"Details!E72","v":996.35294117647061},null,{"$f":"ROUND(C11*Input!$E$5,0)","v":298906}]
["    2.02  Straw",null,{"$f":"Details!E77","v":7},null,{"$f":"ROUND(C12*Input!$E$5,0)","v":2100}]
["    2.03  Pasture Costs",null,{"$f":"Details!E82","v":151.19999999999999},null,{"$f":"ROUND(C13*Input!$E$5,0)","v":45360}]
["    2.04  Veterinary Medicine & Supplies",null,{"$f":"Details!E104","v":9.5399999999999991},null,{"$f":"ROUND(C14*Input!$E$5,0)","v":2862}]
["    2.05  Annual Fuel & Repair Costs",null,{"$f":"Details!E130","v":13.107766666666667},null,{"$f":"ROUND(C15*Input!$E$5,0)","v":3932}]
["    2.06  Utilities",null,{"$f":"Details!E135","v":3.68},null,{"$f":"ROUND(C16*Input!$E$5,0)","v":1104}]
["    2.07  Trucking Costs",null,{"$f":"Details!E141","v":19.09090909090909},null,{"$f":"ROUND(C17*Input!$E$5,0)","v":5727}]
["    2.08  Insurance",null,{"$f":"Details!E155","v":6.4799999999999995},null,{"$f":"ROUND(C18*Input!$E$5,0)","v":1944}]
["    2.09  Manure Removal",null,{"$f":"Details!E164","v":11.8892655},null,{"$f":"ROUND(C19*Input!$E$5,0)","v":3567}]
["    2.10  Barn & Office Supplies",null,{"$f":"Details!E169","v":4.67},null,{"$f":"ROUND(C20*Input!$E$5,0)","v":1401}]
["    2.11  Death Loss",null,{"$f":"Details!E177","v":17.71},null,{"$f":"ROUND(C21*Input!$E$5,0)","v":5313}]
["Subtotal Operating Costs",null,{"$f":"SUM(C9:C21)","v":1401.3648824340464},null,{"$f":"SUM(E11:E21)+E9","v":420409}]
["    2.12  Operating Interest",null,{"$f":"Details!E185","v":55.262109589041088},null,{"$f":"ROUND(C23*Input!$E$5,0)","v":16579}]
["Total Operating Costs",null,{"$f":"C22+C23","v":1456.6269920230875},null,{"$f":"E22+E23","v":436988}]
["B.  Fixed Costs"]
["3.  Depreciation"]
["    3.01  Buildings",null,{"$f":"Details!E218","v":14.33},null,{"$f":"ROUND(C27*Input!$E$5,0)","v":4299}]
["    3.02  Equipment",null,{"$f":"Details!E225","v":4.2699999999999996},null,{"$f":"ROUND(C28*Input!$E$5,0)","v":1281}]
["    3.03  Machinery",null,{"$f":"Details!E232","v":10.84},null,{"$f":"ROUND(C29*Input!$E$5,0)","v":3252}]
["4.  Investment",null,""]
["    4.01  Buildings",null,{"$f":"Details!E243","v":4.3},null,{"$f":"ROUND(C31*Input!$E$5,0)","v":1290}]
["    4.02  Machinery & Equipment",null,{"$f":"Details!E251","v":4.76},null,{"$f":"ROUND(C32*Input!$E$5,0)","v":1428}]
["Total Fixed Costs",null,{"$f":"SUM(C27:C32)","v":38.5},null,{"$f":"SUM(E27:E32)","v":11550}]
[]
["Total Operating and Fixed Costs",null,{"$f":"C24+C33","v":1495.1269920230875},null,{"$f":"E24+E33","v":448538}]
[]
["C.  Labour",null,{"$f":"Details!E255","v":78},null,{"$f":"C37*Input!$E$5","v":23400}]
[]
["Total Cost of Production",null,{"$f":"C35+C37","v":1573.1269920230875},null,{"$f":"E35+E37","v":471938}]
[]
["Profitability and Breakeven Analysis"]
[]
["Estimated Farmgate",null," Per Head","","Total"]
[{"$f":"\"    Gross Revenue @ $\"&Input!E10&\"/cwt market price\"","v":"    Gross Revenue @ $180/cwt market price"},null,{"$f":"Breakeven!F47","v":1382.4},null,{"$f":"ROUND(C44*Input!E5,0)","v":414720}]
[]
["Operating Expense Ratio",null,{"$f":"SUM(C24/C44)","v":1.0536942939981824}]
[]
[]
[null,null,"Breakeven Purchase",null,"Breakeven Selling"]
[null,null,"Price ($/cwt) @",null,"Price ($/cwt) @"]
[null,null,{"$f":"\"$\"&Input!E10&\"/cwt market price\"","v":"$180/cwt market price"},null,{"$f":"\"$\"&Input!E8&\"/cwt feeder price\"","v":"$205/cwt feeder price"}]
["     Operating Costs",null,{"$f":"Breakeven!F50*100","v":192.10957274028817},null,{"$f":"Breakeven!F30*100","v":189.66497291967286}]
["     Operating Costs & Labour",null,{"$f":"Breakeven!F57*100","v":175.85957274028817},null,{"$f":"Breakeven!F34*100","v":199.82122291967286}]
["     Operating & Fixed Costs",null,{"$f":"Breakeven!F64*100","v":184.08873940695483},null,{"$f":"Breakeven!F38*100","v":194.67799375300618}]
["     Total Costs",null,{"$f":"Breakeven!F71*100","v":167.83873940695483},null,{"$f":"Breakeven!F42*100","v":204.83424375300618}]
[]
[null,null,"Cost per lb of",null,"Marginal Returns per head"]
[null,null,"gain sold ($/cwt)",null,{"$f":"\"@ $\"&Input!E10&\"/cwt market price\"","v":"@ $180/cwt market price"}]
["     Feed Costs",null,{"$f":"Breakeven!F6*100","v":55.779166666666669},null,{"$f":"C44-C11-C9","v":225.40305882352948}]
["     Operating Costs",null,{"$f":"Breakeven!F11*100","v":159.81737876618644},null,{"$f":"Breakeven!F47-Summary!C24","v":-74.226992023087405}]
["     Operating Costs & Labour",null,{"$f":"Breakeven!F16*100","v":186.90071209951975},null,{"$f":"Breakeven!F47-(C24+C37)","v":-152.2269920230874}]
["     Operating & Fixed Costs",null,{"$f":"Breakeven!F21*100","v":173.18543432174198},null,{"$f":"Breakeven!F47-(C35)","v":-112.7269920230874}]
["     Total Costs",null,{"$f":"Breakeven!F26*100","v":200.26876765507529},null,{"$f":"Breakeven!F47-(C39)","v":-190.7269920230874}]
[]
["Note: This budget is only a guide and is not intended as an in-depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user. No liability for decisions based on this publication is assumed. "]

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["Risk & Sensitivity Analysis (Stress Test)"]
["A.  Operating Costs"]
[null,"Feed cost",{"$f":"Summary!C9","v":160.64400000000001}]
[null,"Weanling cost",{"$f":"Summary!C11","v":996.35294117647061}]
[null,"Other Operating Costs",{"$f":"Summary!C24-Summary!C11-Summary!C9","v":299.63005084661688}]
[null,"Subtotal",{"$f":"SUM(C3:C5)","v":1456.6269920230875}]
["B.  Fixed Costs",null,{"$f":"Summary!C33","v":38.5}]
["C.  Labour",null,{"$f":"Summary!C37","v":78}]
["Total Costs",null,{"$f":"SUM(C6:C8)","v":1573.1269920230875}]
[]
["Estimated Farmgate"]
[null,"Price ($ per cwt)",{"$f":"Input!E10","v":180}]
[]
[]
[null,"Percent Market Price Change",-0.1]
[null,"Percent Feed Cost Change",0.1]
[null,"Percent Feeder Cost Change",0.05]
[]
[]
[null,null,"Per Head"]
[null,"Market Price ($ per cwt)",{"$f":"SUM(C12*(1+C15))","v":162}]
[null,"Feed Cost",{"$f":"SUM(C3+(C3*C16))","v":176.70840000000001}]
[null,"Feeder Cost",{"$f":"SUM(C4+(C4*C17))","v":1046.1705882352942}]
[]
[{"$f":"\"Stress Test Scenario = Market Price \"&IF(C15<0,\"Down\",\"Up\")&\" \"&ABS(C15*100)&\"%, Feed Price \"&IF(C16<0,\"Down\",\"Up\")&\" \"&ABS(C16*100)&\"% and Feeder Cost \"&IF(C17<0,\"Down\",\"Up\")&\" \"&ABS(C17*100)&\"%\"","v":"Stress Test Scenario = Market Price Down 10%, Feed Price Up 10% and Feeder Cost Up 5%"}]
[null,"Operating Costs",{"$f":"SUM(C5+C22+C23)","v":1522.5090390819109}]
[null,"Total Costs",{"$f":"C7+C8+C26","v":1639.0090390819109}]
[null,"Gross Revenue / feeder",{"$f":"(Breakeven!F45/100)*'Risk Analysis'!C21","v":1244.1599999999999}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C28-C26)","v":-278.34903908191109}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C28-C26-C8)","v":-356.34903908191109}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C28-C27)","v":-394.84903908191109}]
[]
[null,"Operating Expense Ratio",{"$f":"SUM(C26/C28)","v":1.2237244719987068}]
[]
["Estimated Breakeven Canadian Dollar Analysis*"]
[]
[null,null,{"$f":"\"Est. Market Price ($/cwt Cdn) @ \"&TEXT(Input!E16,\"0.0000\")&\" Cdn per USD\"","v":"Est. Market Price ($/cwt Cdn) @ 0.7300 Cdn per USD"}]
[null,null,{"$f":"SUM($E$39-10)","v":170},{"$f":"SUM($E$39-5)","v":175},{"$f":"Input!E10","v":180},{"$f":"SUM($E$39+5)","v":185},{"$f":"SUM($E$39+10)","v":190}]
["Breakeven CDN Dollar ($1 Cdn = $ USD)"]
[null,"Operating Costs",{"$f":"SUM((C39/100)*Breakeven!$F$45*Input!$E$16)/Summary!$C$24","v":0.65431164273309961},{"$f":"SUM((D39/100)*Breakeven!$F$45*Input!$E$16)/Summary!$C$24","v":0.67355610281348488},{"$f":"SUM((E39/100)*Breakeven!$F$45*Input!$E$16)/Summary!$C$24","v":0.69280056289387026},{"$f":"SUM((F39/100)*Breakeven!$F$45*Input!$E$16)/Summary!$C$24","v":0.71204502297425565},{"$f":"SUM((G39/100)*Breakeven!$F$45*Input!$E$16)/Summary!$C$24","v":0.7312894830546407}]
[null,"Operating & Labour Costs",{"$f":"SUM((C39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$24+Summary!$C$37)","v":0.62105515213410334},{"$f":"SUM((D39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$24+Summary!$C$37)","v":0.63932148013804757},{"$f":"SUM((E39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$24+Summary!$C$37)","v":0.6575878081419918},{"$f":"SUM((F39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$24+Summary!$C$37)","v":0.67585413614593615},{"$f":"SUM((G39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$24+Summary!$C$37)","v":0.69412046414988016}]
[null,"Operating, Fixed & Labour Costs",{"$f":"SUM((C39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$39)","v":0.60585572864292458},{"$f":"SUM((D39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$39)","v":0.62367501477948128},{"$f":"SUM((E39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$39)","v":0.64149430091603787},{"$f":"SUM((F39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$39)","v":0.65931358705259457},{"$f":"SUM((G39/100)*Breakeven!$F$45*Input!$E$16)/(Summary!$C$39)","v":0.67713287318915105}]
[]
[{"$f":"\"Breakeven Canadian Dollar = (Est. Market Price ($/lb) x Shrunk Wt. (lbs) x $ Cdn per USD) / Cost\"","v":"Breakeven Canadian Dollar = (Est. Market Price ($/lb) x Shrunk Wt. (lbs) x $ Cdn per USD) / Cost"}]
[{"$f":"\"   (eg. ($\"&TEXT(E39/100,\"0.00\")&\" x \"&ROUND(Breakeven!F45,0)&\" lbs x $\"&TEXT(Input!E16,\"0.0000\")&\") / $\"&TEXT(Summary!C39,\"0.00\")&\") = $\"&TEXT(E43,\"0.0000\")","v":"   (eg. ($1.80 x 768 lbs x $0.7300) / $1573.13) = $0.6415"}]
[]
["Note: This budget is only a guide and is not intended as an in depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user."]

{"sheet":"Input","index":3,"n_rows":133,"n_cols":9,"rows_kept":133,"cut":false,"hidden":false,"merged":[[0,0,0,8]]}
["Bison Bull Backgrounding Costs - Input"]
[]
[null,"Herd Profile"]
[]
[null,"Number of Feeders Purchased",null,null,300,"  head"]
[null,"Feeder Bull Mortality Rate ",null,null,1.5,"  %"]
[null,"Feeder Purchased Weight",null,null,480,"  lbs"]
[null,"Feeder Bull Price",null,null,205,"  /cwt"]
[null,"Finish Weight",null,null,800,"  lbs"]
[null,"Feeder Selling Price",null,null,180,"  /cwt"]
[]
[null,"Percent Shrink Off- feeder",null,null,4,"  %"]
[null,"Percent Shrink On- calf",null,null,0,"  %"]
[null,"Average Daily Gain ",null,null,1.45,"  lbs/day"]
[null,"Dressing Percentage",null,null,0,"  %"]
[null,"$1 Canadian Dollar",null,{"$f":"\"($\"&TEXT(1/E16,\"#.####\")&\" CDN )\"","v":"($1.3699 CDN )"},0.73,"/ $1 USD"]
[null,"Days On Feed",null,null,{"$f":"ROUND((E9-(E7-(E7*E13/100)))/E14,0)","v":221},"  days"]
[null,"Days on Pasture",null,null,120,"days"]
[null,"Days on Feed in Feedlot",null,null,{"$f":"SUM(E17-E18)","v":101},"days"]
[]
[null,"Total Feed Cost per Bull",null,null,{"$f":"Summary!C9","v":160.64400000000001}]
[null,"Average Feed Cost per Day",null,null,{"$f":"SUM(E21/E19)","v":1.5905346534653466}]
[null,"Feed Cost per lb. of Gain Sold (shrunk weight)",null,null,{"$f":"(E21/ROUND((Input!$E$9-(Input!$E$9*Input!$E$12/100))-(Input!$E$7-(Input!$E$7*Input!$E$13/100)),0))","v":0.55779166666666669}]
[]
[null,"Total Pounds of Gain",null,null,{"$f":"ROUND(E9-E7,0)","v":320}]
[null,"Total Pounds of Gain (Shrunk Weight)",null,null,{"$f":"ROUND((E9-(E9*E12/100))-(E7-(E7*E13/100)),0)","v":288}]
[]
[null,"Footnote:  1 kilogram (kg) = 2.2046 pounds (lbs)"]
[]
[null,"Feed Costs","Cost",null,null,null,"    Feeder Bison Requirement"]
[null,"Grass Hay",100,"/ton",16,"lbs/day"]
[null,"Other Forage",0,"/ton",0,"lbs/day"]
[null,"Silage",0,"/ton",0,"lbs/day"]
[null,"Grain/concentrate",0.2,"/lb",3.5,"lbs/day"]
[null,"Salt",0.14000000000000001,"/lb",3.5,"lbs/year"]
[null,"Mineral",0.91,"/lb",9.4,"lbs/year"]
[]
[null,"Pasture Costs",null,"cost / day",1.26]
[]
[null,"Other Operating Costs"]
[null,null,null,null,null,null,null,""]
[null,"  Straw",null,"","",null,null,""]
[null,"     Annual Requirement",null,null,0.1,"tonnes/feeder"]
[null,"     Cost",null,"",70,"/tonne",null,""]
[null,"",null,"","",null,null,""]
[null,"  Veterinary Medicine & Supplies"]
[null,"     Feeder Medication"]
[null,"        Blackleg (8 way vaccine)",null,null,0.83,"/feeder"]
[null,"        Vitamin",null,null,0,"/feeder"]
[null,"        Parasite Control",null,null,7.6,"/feeder"]
[]
[null,"     Herd Health Program"]
[null,"        Professional Services",null,null,""]
[null,"          Total Yearly Hours",null,null,1,"hours"]
[null,"          Rate",null,null,175,"/hour"]
[null,null,null,null,""]
[null,"        Transportation",null,null,""]
[null,"          Total Distance (round trip)",null,null,160,"km"]
[null,"          Charge per km",null,null,1]
[null,"          Number of yearly visits",null,null,1]
[]
[null,"   Annual Fuel & Repair Costs"]
["   a)  Machinery Fuel Costs - Winter Feeding"]
["              Tractor with Loader PTO hp",null,null,null,120]
["              Diesel Fuel Cost",null,null,null,1.65,"/litre"]
["              Tractor Hours Per Day (average)",null,null,null,1,"hours"]
["   b) Machinery Repair (% of investment cost)",null,null,null,1,"%"]
["   c) Building & fence repair (% of investment cost)",null,null,null,2,"%"]
[null,"  Utilities",null,null,""]
["          Hydro"," - Rate",null,null,9.3240000000000003E-2,"/ kWh"]
[null,12,"kWh per feeder",null,{"$f":"SUM(B71*E5*E70)","v":335.66399999999999}]
[null,1,"1000 watt waterer",null,{"$f":"SUM(B72*18)*(E19)*E70","v":169.51032000000001}]
[null,null,null,"Total Hydro",{"$f":"SUM(E71:E72)","v":505.17431999999997}]
["        Water",null,null,null,0]
["        Telephone",null,null,null,600]
[]
[null,"  Trucking to Feedlot",null,null,""]
[null,"     Distance to packing plant",null,null,150,"miles"]
[null,"     Trucking cost",null,null,7,"/loaded mile"]
[null,"     Number of head per load",null,null,85]
[]
[null,"  Trucking Cost",null,null,""]
[null,"     Trucking cost","Rate/loaded mile",null,7,"/loaded mile"]
[null,null,"Milage, distance to market",null,150,"miles"]
[null,null,"Truck capacity # head",null,55,"head"]
[]
[null,"  Manure Removal",null,"","",null,null,""]
["         Manure volume produced",null,null,null,2.4E-2,"m3/feeder/day"]
["         Manure volume shrinkage",null,null,null,75,"%"]
["         Cost for manure removal & application",null,null,null,15,"/cubic yard"]
[]
[null,"  Insurance"]
[null,"     Cost per $100 Capital Invested in:"]
[null,"       Livestock",null,null,0.45]
[null,"       Buildings & Equipment",null,null,0.4]
[null,"     Additional Coverage for Liability",null,null,49]
[]
[null,"  Barn & Office Supplies"]
[null,"     Total yearly expense relating to barn",null,null,1400]
[]
[null,"  Operating Interest Rate",null,null,7.75,"%"]
[null,"  Investment Interest Rate",null,null,3,"%"]
[null,null,null,null,null,null,null,null,""]
[null,"Footnote:  cwt = hundred-weight = 100 lbs"]
[null,null,null,null,null,null,null,null,""]
[null,null,null,"Capital Costs"]
[null,null,null,""]
[null,null,null,"Original","Salvage",null,"Useful"]
[null,null,null,"Value","Value",null,"Life"]
[null,"Handling Facilities",null,""]
[null,"        Land & Landscaping",null,10000]
[null,"        Waterers",null,6000]
[null,"        Squeeze, Gates & Scale",null,20000]
[null,"        Well & Pressure System",null,8000]
[null,"        Pens (Working & Sorting)",null,42000]
[null,"Total Building Cost",null,{"$f":"SUM(D111:D115)","v":86000},0,"%",20,"years"]
[]
[null,"Equipment",null,null,"",null,""]
[null,"        Self Feeder",null,27000]
[null,"        Hay Feeders ",null,2500]
[null,"        Miscellaneous",null,2500]
[null,"Total Equipment Cost",null,{"$f":"SUM(D119:D121)","v":32000},0,"%",25,"years"]
[]
[null,"Machinery"]
[null,"     Tractors & Loader ($120,000 @ 30%)",null,36000,20,"%",15,"years"]
["         Miscellaneous",null,null,20000,20,"%",10,"years"]
[]
[null,"Total Capital Investment",null,{"$f":"D116+D122+D125+D126","v":174000}]
[]
[null,"Labour Costs"]
[]
[null,"  Hours",null,null,3,"head/year"]
[null,"  Wage",null,null,26,"/hour"]

{"sheet":"Details","index":4,"n_rows":255,"n_cols":10,"rows_kept":255,"cut":false,"hidden":false,"merged":[[233,4,233,9],[234,4,234,8],[0,0,0,9],[1,0,1,9],[10,1,10,9],[15,1,15,9],[17,1,17,9],[12,1,13,9],[4,1,6,9],[8,1,8,9],[186,1,186,9],[209,4,209,7],[210,4,210,7]]}
["    Bison Bull Backgrounding Cost Worksheet"]
[{"$f":"\"Based on \"&Input!E5&\" head\"","v":"Based on 300 head"}]
[]
[null,"Assumptions"]
[null,{"$f":"\"1. This budget assumes the weaning and/or purchase weight of bison bull calves to be approximately \"&Input!E7&\" lbs and finish weight to be \"&Input!E9&\" lbs.\"","v":"1. This budget assumes the weaning and/or purchase weight of bison bull calves to be approximately 480 lbs and finish weight to be 800 lbs."}]
[]
[]
[]
[null,{"$f":"\"2.  This budget assumes a shrink of \"&Input!E12&\" %. Shrunk Weight weight = \"&ROUND(Input!E9-(Input!E9*(Input!E12/100)),0)&\" lbs.\"","v":"2.  This budget assumes a shrink of 4 %. Shrunk Weight weight = 768 lbs."}]
[]
[null,{"$f":"\"3.  Average Daily Gain = \"&Input!E14&\" lbs per day. \"","v":"3.  Average Daily Gain = 1.45 lbs per day. "}]
[]
[null,{"$f":"\"4.  Time frame from start to finish is approximately \"&Input!E17&\" days, \"&Input!E19&\" days backgrounding ration and \"&Input!E18&\" days pasture.\"","v":"4.  Time frame from start to finish is approximately 221 days, 101 days backgrounding ration and 120 days pasture."}]
[]
[]
[null,"5.  Grain ration if used is prepared (minerals and salt included)."]
[]
[null,{"$f":"\"6.  This budget is based an a backgrounding enterprise of \"&Input!E5&\"  bulls.\"","v":"6.  This budget is based an a backgrounding enterprise of 300  bulls."}]
[]
[null,"A.  Operating Costs"]
[null,null,null,null,null,null,null,null,null,"Your Cost"]
[null,"1.  Feed Costs"]
[null,"    1.01  Forage"]
[null,null,"Grass Hay",null,{"$f":"Input!E19","v":101},null,"days on feed"]
[null,null,null,"x",{"$f":"Input!E31","v":16},null,"lbs/feeder/day"]
[null,null,null,"x",{"$f":"Input!C31/2000","v":0.05},null,"/lb"]
[null,null,null,"=",{"$f":"ROUND((E24*E25)*E26,2)","v":80.8},null,"/feeder",""]
[]
[null,null,"Silage",null,{"$f":"Input!E19","v":101},null,"days on feed"]
[null,null,null,"x",{"$f":"Input!E33","v":0},null,"lbs/feeder/day"]
[null,null,null,"x",{"$f":"Input!C33/2000","v":0},null,"/lb"]
[null,null,null,"=",{"$f":"ROUND((E29*E30)*E31,2)","v":0},null,"/feeder"]
[]
[null,null,"Other forage",null,{"$f":"Input!E19","v":101},null,"days on feed"]
[null,null,null,"x",{"$f":"Input!E32","v":0},null,"lbs/feeder/day"]
[null,null,null,"x",{"$f":"Input!C32/2000","v":0},null,"/lb"]
[null,null,null,"=",{"$f":"ROUND((E34*E35)*E36,2)","v":0},null,"/feeder"]
[]
[null,null,null,"=",{"$f":"E27+E32+E37","v":80.8},null,"/feeder"]
[]
[null,"    1.02  Grain/Concetrate"]
[null,null,null,null,{"$f":"Input!E19","v":101},null,"days on feed"]
[null,null,null,"x",{"$f":"Input!E34","v":3.5},null,"lbs/feeder/day"]
[null,null,null,"=",{"$f":"ROUND((E42*E43)/2000,3)","v":0.17699999999999999},null,"tons fed"]
[null,null,null,"x",{"$f":"Input!C34","v":0.2},null,"/lb"]
[null,null,null,"=",{"$f":"ROUND(E44*E45*2000,2)","v":70.8},null,"/feeder",""]
[]
[null,"    1.03  Salt & Minerals"]
[null,null,null,null,{"$f":"Input!E35","v":3.5},null,"lbs salt/year"]
[null,null,null,"x",{"$f":"Input!C35","v":0.14000000000000001},null,"$/lb"]
[null,null,null,"=",{"$f":"E49*E50","v":0.49000000000000005},null,"/feeder"]
[]
[null,null,null,null,{"$f":"Input!E36","v":9.4},null,"lbs mineral/year"]
[null,null,null,"x",{"$f":"Input!C36","v":0.91},null,"$/lb"]
[null,null,null,"=",{"$f":"E53*E54","v":8.5540000000000003},null,"/feeder"]
[]
[null,null,null,"=",{"$f":"E51+E55","v":9.0440000000000005},null,"/feeder"]
[]
[null,"2.  Other Operating Costs"]
[]
[null,"    2.01  Feeder Bison Cost"]
[null,null,null,null,{"$f":"Input!E7","v":480},null,"lbs/feeder"]
[null,null,null,"x",{"$f":"Input!E8","v":205},null,"/cwt"]
[null,null,null,"÷",100,null,"lbs/cwt",""]
[null,null,null,"=",{"$f":"ROUND(E62/100*E63,2)","v":984},null,"/feeder"]
[]
[null,null,null,null,{"$f":"Input!E78","v":150},null,"miles"]
[null,null,null,"x",{"$f":"Input!E79","v":7},null,"$/loaded mile"]
[null,null,null,"÷",{"$f":"Input!E80","v":85},null,"head load capacity"]
[null,null,null,"=",{"$f":"(E67*E68)/E69","v":12.352941176470589},null,"/feeder"]
[]
[null,null,null,"=",{"$f":"E65+E70","v":996.35294117647061},null,"/feeder"]
[]
[null,"    2.02 Straw"]
[null,null,null,null,{"$f":"Input!E43","v":0.1},null,"tonnes/feeder/year"]
[null,null,null,"x",{"$f":"Input!E44","v":70},null,"/tonne"]
[null,null,null,"=",{"$f":"ROUND(E75*E76,2)","v":7},null,"/feeder"]
[]
[null,"   2.03  Pasture Costs"]
[null,null,null,null,{"$f":"Input!E38","v":1.26},null,"$/head/day"]
[null,null,null,"x",{"$f":"Input!E18","v":120},null,"days on pasture"]
[null,null,null,"=",{"$f":"E80*E81","v":151.19999999999999},null,"/feeder"]
[]
[null,"    2.04 Veterinary Medicine & Supplies"]
[null,null,"Medication"]
[null,null,null,null,{"$f":"Input!E48","v":0.83},null,"blackleg"]
[null,null,null,"+",{"$f":"Input!E49","v":0},null,"vitamin"]
[null,null,null,"+",{"$f":"Input!E50","v":7.6},null,"parasite control"]
[null,null,null,"=",{"$f":"ROUND(E86+E87+E88,2)","v":8.43},null,"/feeder"]
[null,null,null,null,null,null,""]
[null,null,"Herd health program"]
[null,null,null,null,{"$f":"Input!E55","v":175},null,"/hour charge"]
[null,null,null,"x",{"$f":"Input!E54","v":1},null,"hours"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND(E92*E93/E94,2)","v":0.57999999999999996},null,"/feeder"]
[null,null,null,null,null,null,null,""]
[null,null,"Mileage"]
[null,null,null,null,{"$f":"Input!E59","v":1},null,"/km charge"]
[null,null,null,"x",{"$f":"Input!E58","v":160},null,"kilometres"]
[null,null,null,"x",{"$f":"Input!E60","v":1},null,"visits"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND(E98*E99*E100/E101,2)","v":0.53},null,"/feeder"]
[]
[null,null,"Total","=",{"$f":"E89+E95+E102","v":9.5399999999999991},null,"/feeder"]
[]
[null,"    2.05  Annual Fuel & Repair Costs"]
[null,"      Machinery fuel cost"]
[null,null,null,null,{"$f":"Input!E64","v":120},null,"PTO hp"]
[null,null,null,"÷",2.5,null,"avg HP required"]
[null,null,null,"x",0.1665576,null,"litres fuel/hour/hp"]
[null,null,null,"x",{"$f":"Input!E66","v":1},null,"hours per day"]
[null,null,null,"x",{"$f":"Input!E65","v":1.65},null,"diesel / litre"]
[null,null,null,"x",{"$f":"Input!E19","v":101},null,"days on feed"]
[null,null,null,null,{"$f":"IF(E113=\"ERROR\",\"ERROR\",ROUND(((E108/E109)*E110*E111*E112*E113),2))","v":1332.33},null,"annual fuel cost"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"IF(E113=\"ERROR\",\"ERROR\",SUM(E114/E115))","v":4.4410999999999996},null,"/feeder"]
[null,"      Machinery repair & maintenance"]
[null,null,null,null,{"$f":"H203","v":88000},null,"machinery capital cost"]
[null,null,null,"x",{"$f":"Input!E67","v":1},null,"% repair rate"]
[null,null,null,"=",{"$f":"SUM(E118*(E119/100))","v":880},null,"oil, repairs & maintenance"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"SUM(E120/E121)","v":2.9333333333333331},null,"/feeder"]
[null,"      Building & fence repair"]
[null,null,null,null,{"$f":"H195","v":86000},null,"building capital cost"]
[null,null,null,"x",{"$f":"Input!E68","v":2},null,"% repair rate"]
[null,null,null,"=",{"$f":"SUM(E124*(E125/100))","v":1720},null,"oil, repairs & maintenance"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"SUM(E126/E127)","v":5.7333333333333334},null,"/feeder"]
[]
[null,"      Total",null,"=",{"$f":"SUM(E128+E122+E116)","v":13.107766666666667},null,"/feeder"]
[]
[null,"    2.06  Utilities"]
[null,null,null,null,{"$f":"SUM(Input!E73:E75)","v":1105.1743200000001},null,"cost/year"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND((E133)/E134,2)","v":3.68},null,"/feeder"]
[]
[null,"    2.07  Trucking Costs"]
[null,null,null,null,{"$f":"Input!E83","v":7},null,"$/loaded mile"]
[null,null,null,"x",{"$f":"Input!E84","v":150},null,"distance miles"]
[null,null,null,"÷",{"$f":"Input!E85","v":55},null,"head load capacity"]
[null,null,null,"=",{"$f":"(E138*E139)/E140","v":19.09090909090909},null,"/feeder"]
[]
[null,"    2.08  Insurance"]
[null,null,null,null,{"$f":"Input!D116+Input!D122+Input!D125","v":154000},null,"building & equipment investment"]
[null,null,null,"x",{"$f":"Input!E95","v":0.4},null,"cost/$100 capital"]
[null,null,null,"÷",100]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND(E144*E145/E146/E147,2)","v":2.0499999999999998},null,"/feeder "]
[]
[null,null,null,null,{"$f":"(Input!E7*Input!E8)/100","v":984},null,"feeder investment"]
[null,null,null,"x",{"$f":"Input!E94","v":0.45},null,"cost/$100 capital"]
[null,null,null,"÷",100]
[null,null,null,"=",{"$f":"ROUND(E150*E151/E152,2)","v":4.43},null,"/feeder"]
[]
[null,null,"Total","=",{"$f":"E148+E153","v":6.4799999999999995},null,"/feeder"]
[]
[null,"    2.09  Manure Removal"]
[null,null,null,"=",{"$f":"Input!E19","v":101},null,"days on feed"]
[null,null,null,"x",{"$f":"Input!E88","v":2.4E-2},null,"m3/feeder/day"]
[null,null,null,"=",{"$f":"SUM(E158*E159)","v":2.4239999999999999},null,"m3 manure volume"]
[null,null,null,"x",{"$f":"Input!E89","v":75},null,"% volume shrink"]
[null,null,null,"x",1.3079499999999999,null,"yd3 per m3"]
[null,null,null,"x",{"$f":"Input!E90","v":15},null,"yd3 manure removal cost"]
[null,null,null,"=",{"$f":"SUM(E160*(1-(E161/100))*E162*E163)","v":11.8892655},null,"/feeder"]
[]
[null,"    2.10  Barn & Office Supplies"]
[null,null,null,null,{"$f":"Input!E99","v":1400},null,"total barn expenses"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND(E167/E168,2)","v":4.67},null,"/feeder"]
[]
[null,"    2.11 Death Loss"]
[null,null,null,null,{"$f":"Summary!C11","v":996.35294117647061},null,"feeder cost"]
[null,null,null,"+",{"$f":"SUM(Summary!C9:C20)","v":1383.6548824340464},null,"maximum value"]
[null,null,null,"-",{"$f":"Summary!C17","v":19.09090909090909},null,"marketing costs"]
[null,null,null,"÷",2,null,"average value"]
[null,null,null,"x",{"$f":"Input!E6","v":1.5},null,"% mortality"]
[null,null,null,"=",{"$f":"ROUND(((E172+E173-E174)/E175)*E176/100,2)","v":17.71},null,"/feeder"]
[]
[null,"    2.12  Operating Interest"]
[null,null,null,null,{"$f":"(Input!E7*Input!E8)/100","v":984},null,"feeder cost"]
[null,null,null,"+",{"$f":"(Summary!C9+SUM(Summary!C12:C20))/2","v":193.65097062878786},null,"½ of feed & other costs"]
[null,null,null,"x",{"$f":"Input!E101","v":7.75},null,"% operating interest"]
[null,null,null,"x",{"$f":"Input!E17","v":221},null,"days on feed"]
[null,null,null,"÷",365,null,"365 days per year"]
[null,null,null,"=",{"$f":"ROUND((E180+E181)*(E182/100),2)*E183/365","v":55.262109589041088},null,"/feeder"]
[]
[null,"Capital Investment"]
[]
[null,"Handling Facilities"]
[null,"        Land & Landscaping",null,null,null,null,null,{"$f":"Input!D111","v":10000}]
[null,"        Waterers",null,null,null,null,null,{"$f":"Input!D112","v":6000}]
[null,"        Squeeze, Gates & Scale",null,null,null,null,null,{"$f":"Input!D113","v":20000}]
[null,"        Well & Pressure System",null,null,null,null,null,{"$f":"Input!D114","v":8000}]
[null,"        Pens (Working & Sorting)",null,null,null,null,null,{"$f":"Input!D115","v":42000}]
[null,"Total Building Cost",null,null,null,null,null,{"$f":"SUM(H190:H194)","v":86000}]
[]
[null,"  Machinery & Equipment"]
[null,"        Self Feeder",null,null,null,null,null,{"$f":"Input!D119","v":27000}]
[null,"        Hay Feeders & Miscellaneous",null,null,null,null,null,{"$f":"Input!D120","v":2500}]
[null,"        Miscellaneous",null,null,null,null,null,{"$f":"Input!D121","v":2500}]
[null,"        Tractor & Loader",null,null,null,null,null,{"$f":"Input!D125","v":36000}]
[null,"        Miscellaneous",null,null,null,null,null,{"$f":"Input!D126","v":20000}]
[null,"Total ",null,null,null,null,null,{"$f":"SUM(H198:H202)","v":88000}]
[]
[null,"Total Capital Investment",null,null,null,null,null,{"$f":"H195+H203","v":174000}]
[]
[null,"B.  Fixed Costs"]
[]
[null,"3.  Depreciation"]
[null,null,null,null,"Original Cost - Salvage Value"]
[null,null,null,null,"Useful Life"]
[]
[null,"    3.01  Buildings"]
[null,null,null,null,{"$f":"Input!D116","v":86000},null,"original value"]
[null,null,null,"-",{"$f":"(Input!E116/100)*Input!D116","v":0},null,"salvage value"]
[null,null,null,"÷",{"$f":"Input!G116","v":20},null,"years useful life"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND((E214-E215)/E216/E217,2)","v":14.33},null,"/feeder"]
[]
[null,"    3.02  Equipment"]
[null,null,null,null,{"$f":"Input!D122","v":32000},null,"original value"]
[null,null,null,"-",{"$f":"(Input!E122/100)*Input!D122","v":0},null,"salvage value"]
[null,null,null,"÷",{"$f":"Input!G122","v":25},null,"years useful life"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND((E221-E222)/E223/E224,2)","v":4.2699999999999996},null,"/feeder"]
[]
[null,"    3.03  Machinery"]
[null,null,null,null,{"$f":"Input!D125+Input!D126","v":56000},null,"original value"]
[null,null,null,"-",{"$f":"(Input!E125/100)*Input!D125","v":7200},null,"salvage value"]
[null,null,null,"÷",{"$f":"Input!G125","v":15},null,"years useful life"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND((E228-E229)/E230/E231,2)","v":10.84},null,"/feeder"]
[null,"4.  Investment"]
[null,null,null,null,"Original Cost + Salvage Value  x Investment Rate"]
[null,null,null,null,"                        2"]
[]
[null,"    4.01  Buildings"]
[null,null,null,null,{"$f":"Input!D116","v":86000},null,"total building value"]
[null,null,null,"+",{"$f":"Input!D116*Input!E116","v":0},null,"salvage value"]
[null,null,null,"÷",2,null,"average"]
[null,null,null,"x",{"$f":"Input!E102","v":3},null,"% investment interest"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND((E238+E239)/E240*(E241/100)/E242,2)","v":4.3},null,"/feeder"]
[]
[null,"    4.02  Machinery & Equipment"]
[null,null,null,null,{"$f":"E221+E228","v":88000},null,"original value"]
[null,null,null,"+",{"$f":"(Input!$D$119*Input!$E$122)+(Input!$D$125*Input!$E$125/100)","v":7200},null,"salvage value"]
[null,null,null,"÷",2,null,"average"]
[null,null,null,"x",{"$f":"Input!E102","v":3},null,"% investment interest"]
[null,null,null,"÷",{"$f":"Input!E5","v":300},null,"feeders"]
[null,null,null,"=",{"$f":"ROUND((E246+E247)/E248*(E249/100)/E250,2)","v":4.76},null,"/feeder"]
[null,"C. Labour"]
[null,null,null,null,{"$f":"Input!E132","v":3},null,"hours/feeder/year"]
[null,null,null,"x",{"$f":"Input!E133","v":26},null,"/hour"]
[null,null,null,"=",{"$f":"ROUND(E253*E254,2)","v":78},null,"/feeder"]

{"sheet":"Breakeven","index":5,"n_rows":74,"n_cols":10,"rows_kept":74,"cut":false,"hidden":false,"merged":[[0,0,0,9]]}
["Breakeven Calculations"]
[]
["    Cost per lb of gain sold (shrunk weight)"]
[null,"Feed Costs",null,null,null,{"$f":"Summary!C6+Summary!C7+Summary!C8","v":160.64400000000001},null,"feed cost"]
[null,null,null,null,"÷",{"$f":"Input!E26","v":288},null,"lbs gained weight"]
[null,null,null,null,"=",{"$f":"F4/F5","v":0.55779166666666669},null,"/lb (gain sold)"]
[]
[null,"Operating Costs",null,null,null,{"$f":"Summary!C24","v":1456.6269920230875},null,"operating costs"]
[null,null,null,null,"-",{"$f":"Summary!C11","v":996.35294117647061},null,"feeder cost"]
[null,null,null,null,"÷",{"$f":"Input!E26","v":288},null,"lbs gained weight"]
[null,null,null,null,"=",{"$f":"(F8-F9)/F10","v":1.5981737876618642},null,"/lb (gain sold)"]
[]
[null,"Operating & Labour Costs",null,null,null,{"$f":"Summary!C24+Summary!C37","v":1534.6269920230875},null,"operating costs"]
[null,null,null,null,"-",{"$f":"Summary!C11","v":996.35294117647061},null,"feeder cost"]
[null,null,null,null,"÷",{"$f":"Input!E26","v":288},null,"lbs gained weight"]
[null,null,null,null,"=",{"$f":"(F13-F14)/F15","v":1.8690071209951975},null,"/lb (gain sold)"]
[]
[null,"Operating & Fixed",null,null,null,{"$f":"Summary!C35","v":1495.1269920230875},null,"oper.  & fixed costs"]
[null,null,null,null,"-",{"$f":"Summary!C11","v":996.35294117647061},null,"feeder cost"]
[null,null,null,null,"÷",{"$f":"Input!E26","v":288},null,"lbs gained weight"]
[null,null,null,null,"=",{"$f":"(F18-F19)/F20","v":1.7318543432174198},null,"/lb (gain sold)"]
[]
[null,"Total Costs",null,null,null,{"$f":"Summary!C39","v":1573.1269920230875},null,"total costs"]
[null,null,null,null,"-",{"$f":"Summary!C11","v":996.35294117647061},null,"feeder cost"]
[null,null,null,null,"÷",{"$f":"Input!E26","v":288},null,"lbs gained weight"]
[null,null,null,null,"=",{"$f":"(F23-F24)/F25","v":2.0026876765507531},null,"/lb (gain sold)"]
["    Breakeven selling price (shrunk weight)"]
[null,"Operating Costs",null,null,null,{"$f":"Summary!C24","v":1456.6269920230875},null,"operating costs"]
[null,null,null,null,"÷",{"$f":"Input!E9-(Input!E9*(Input!E12/100))","v":768},null,"lbs shrunk weight"]
[null,null,null,null,"=",{"$f":"F28/F29","v":1.8966497291967286},null,"/lb "]
[]
[null,"Operating & Labour Costs",null,null,null,{"$f":"Summary!C24+Summary!C37","v":1534.6269920230875},null,"operating & labour "]
[null,null,null,null,"÷",{"$f":"Input!E9-(Input!E9*(Input!E12/100))","v":768},null,"lbs shrunk weight"]
[null,null,null,null,"=",{"$f":"F32/F33","v":1.9982122291967286},null,"/lb "]
[]
[null,"Operating & Fixed",null,null,null,{"$f":"Summary!C35","v":1495.1269920230875},null,"oper. & fixed costs"]
[null,null,null,null,"÷",{"$f":"Input!E9-(Input!E9*(Input!E12/100))","v":768},null,"lbs shrunk weight"]
[null,null,null,null,"=",{"$f":"F36/F37","v":1.9467799375300618},null,"/lb "]
[]
[null,"Total Costs",null,null,null,{"$f":"Summary!C39","v":1573.1269920230875},null,"total costs"]
[null,null,null,null,"÷",{"$f":"Input!E9-(Input!E9*(Input!E12/100))","v":768},null,"lbs shrunk weight"]
[null,null,null,null,"=",{"$f":"F40/F41","v":2.0483424375300618},null,"/lb "]
[]
["    Breakeven purchase price (shrunk weight)"]
[null,"Operating Costs",null,null,null,{"$f":"Input!E9-(Input!E9*(Input!E12/100))","v":768},null,"lbs shrunk weight"]
[null,null,null,null,"x",{"$f":"Input!E10","v":180},null,"$/cwt selling price"]
[null,null,null,null,"=",{"$f":"F45*F46/100","v":1382.4},null,"income"]
[null,null,null,null,"-",{"$f":"Summary!C24-Summary!C11","v":460.27405084661689},null,"operating less feeder cost"]
[null,null,null,null,"÷",{"$f":"Input!E7","v":480},null,"lbs purchase weight"]
[null,null,null,null,"=",{"$f":"(F47-F48)/F49","v":1.9210957274028817},null,"/lb "]
[]
[null,"Operating & Labour Costs",null,null,null,{"$f":"F45","v":768},null,"lbs shrunk weight"]
[null,null,null,null,"x",{"$f":"F46","v":180},null,"$/cwt selling price"]
[null,null,null,null,"=",{"$f":"F47","v":1382.4},null,"income"]
[null,null,null,null,"-",{"$f":"Summary!C24+Summary!C37-Summary!C11","v":538.27405084661689},null,"operating less feeder cost"]
[null,null,null,null,"÷",{"$f":"F49","v":480},null,"lbs purchase weight"]
[null,null,null,null,"=",{"$f":"(F54-F55)/F56","v":1.7585957274028816},null,"/lb "]
[]
[null,"Operating & Fixed",null,null,null,{"$f":"F45","v":768},null,"lbs shrunk weight"]
[null,null,null,null,"x",{"$f":"F46","v":180},null,"$/cwt selling price"]
[null,null,null,null,"=",{"$f":"F59*F60/100","v":1382.4},null,"income"]
[null,null,null,null,"-",{"$f":"Summary!C35-Summary!C11","v":498.77405084661689},null,"op. & fixed less feeder cost"]
[null,null,null,null,"÷",{"$f":"F49","v":480},null,"lbs purchase weight"]
[null,null,null,null,"=",{"$f":"(F61-F62)/F63","v":1.8408873940695483},null,"/lb "]
[]
[null,"Total Costs",null,null,null,{"$f":"F45","v":768},null,"lbs shrunk weight"]
[null,null,null,null,"x",{"$f":"F46","v":180},null,"$/cwt selling price"]
[null,null,null,null,"=",{"$f":"F66*F67/100","v":1382.4},null,"income"]
[null,null,null,null,"-",{"$f":"Summary!C39-Summary!C11","v":576.77405084661689},null,"total less feeder cost"]
[null,null,null,null,"÷",{"$f":"F49","v":480},null,"lbs purchase weight"]
[null,null,null,null,"=",{"$f":"(F68-F69)/F70","v":1.6783873940695484},null,"/lb "]
[]
[]
[null,null,null,null,null,null,null,null,null,"October, 2022"]