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[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
[]
["Guidelines For Estimating"]
["Bison Cow-Calf Production Costs"]
[{"$f":"\"Based on a \"&Input!E13&\" Head Cow Herd\"","v":"Based on a 100 Head Cow Herd"}]
[]
[]
[null,null,null,null,null,null,"Date:",null,"October, 2022"]
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[]
[]
[]
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[null,"This guide is designed to provide you with planning information and a format for calculating costs of production of a bison cow calf 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."]
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[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.  "]
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[null,"This tool is available as an Excel worksheet at: "]
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["                                ",null,null,null,null,null,null,"is also available to "]
[null,"help 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."]

{"sheet":"Summary","index":1,"n_rows":72,"n_cols":10,"rows_kept":72,"cut":false,"hidden":false,"merged":[[0,1,0,9],[63,0,63,9],[71,1,73,9]]}
[null,"Bison Cow-Calf Production Costs - Summary"]
[]
[null,"A.  Operating Costs",null,null,null,"$/Cow","","Total",null,"Your Costs"]
[null,"1.  Feed Costs"]
[null,"    1.01   Grain",null,null,null,{"$f":"Details!D33","v":50.88},null,{"$f":"ROUND(F5*Input!$E$13,0)","v":5088}]
[null,"    1.02   Hay",null,null,null,{"$f":"Details!D46","v":383.4},null,{"$f":"ROUND(F6*Input!$E$13,0)","v":38340}]
[null,"    1.03   Salt & Minerals",null,null,null,{"$f":"Details!D69","v":42.88},null,{"$f":"ROUND(F7*Input!$E$13,0)","v":4288}]
[null,"    1.04   Creep Feed",null,null,null,{"$f":"Details!D76","v":0},null,{"$f":"ROUND(F8*Input!$E$13,0)","v":0}]
[null,"    1.05   Extended Grazing Forages",null,null,null,{"$f":"Details!D87","v":29.625},null,{"$f":"ROUND(F9*Input!$E$13,0)","v":2963}]
[null,"Total Feed Cost",null,null,null,{"$f":"SUM(F5:F9)","v":506.78499999999997},null,{"$f":"SUM(H5:H9)","v":50679}]
[]
[null,"2.  Other Operating Costs",null,null,null,""]
[null,"    2.01   Veterinary Medicine & Supplies",null,null,null,{"$f":"Details!D128","v":18.87},null,{"$f":"ROUND(F13*Input!$E$13,0)","v":1887}]
[null,"    2.02   Fuel, Maintenance & Repairs",null,null,null,{"$f":"Details!D154","v":59.399700000000003},null,{"$f":"ROUND(F14*Input!$E$13,0)","v":5940}]
[null,"    2.03   Utilities",null,null,null,{"$f":"Details!D159","v":11.6},null,{"$f":"ROUND(F15*Input!$E$13,0)","v":1160}]
[null,"    2.04   Marketing & Transportation",null,null,null,{"$f":"Details!D196","v":37.06},null,{"$f":"ROUND(F16*Input!$E$13,0)","v":3706}]
[null,"    2.05   Death Loss",null,null,null,{"$f":"Details!D209","v":71.16},null,{"$f":"ROUND(F17*Input!$E$13,0)","v":7116}]
[null,"    2.06   Insurance",null,null,null,{"$f":"Details!D228","v":17.68},null,{"$f":"ROUND(F18*Input!$E$13,0)","v":1768}]
[null,"    2.07   Herd Replacement",null,null,null,{"$f":"Details!D243","v":65.8},null,{"$f":"ROUND(F19*Input!$E$13,0)","v":6580}]
[null,"    2.08  Miscellaneous",null,null,null,{"$f":"Details!D248","v":10},null,{"$f":"ROUND(F20*Input!$E$13,0)","v":1000}]
[null,"    2.09  Land Taxes",null,null,null,{"$f":"Details!D253","v":20},null,{"$f":"ROUND(F21*Input!$E$13,0)","v":2000}]
[null,"Subtotal Operating Costs",null,null,null,{"$f":"SUM(F10:F21)","v":818.35469999999987},null,{"$f":"SUM(H13:H21)+H10","v":81836}]
[null,"    2.10   Operating Interest",null,null,null,{"$f":"Details!D260","v":31.71},null,{"$f":"ROUND(F23*Input!$E$13,0)","v":3171}]
[null,"Total Operating Costs",null,null,null,{"$f":"F22+F23","v":850.0646999999999},null,{"$f":"SUM(H22:H23)","v":85007}]
[]
[null,"B.  Fixed Costs"]
[null,"3.  Depreciation"]
[null,"    3.01   Facilities",null,null,null,{"$f":"Details!D311","v":31.63},null,{"$f":"ROUND(F28*Input!$E$13,0)","v":3163}]
[null,"    3.02   Machinery & Equipment",null,null,null,{"$f":"Details!D318","v":98.4},null,{"$f":"ROUND(F29*Input!$E$13,0)","v":9840}]
[null,"    3.03   Fencing",null,null,null,{"$f":"Details!D327","v":31.71}]
[null,"4.  Investment",null,null,null,""]
[null,"    4.01   Facilities",null,null,null,{"$f":"Details!D339","v":9.49},null,{"$f":"ROUND(F32*Input!$E$13,0)","v":949}]
[null,"    4.02   Machinery & Equipment",null,null,null,{"$f":"Details!D347","v":22.14},null,{"$f":"ROUND(F33*Input!$E$13,0)","v":2214}]
[null,"    4.03   Livestock",null,null,null,{"$f":"Details!D360","v":97.74},null,{"$f":"ROUND(F34*Input!$E$13,0)","v":9774}]
[null,"    4.03   Pasture Land & Fencing",null,null,null,{"$f":"Details!D379","v":137.01},null,{"$f":"ROUND(F35*Input!$E$13,0)","v":13701}]
[null,"Total Fixed Costs",null,null,null,{"$f":"SUM(F28:F35)","v":428.12},null,{"$f":"SUM(H32:H35)+H28+H29","v":39641}]
[]
[null,"Total  Operating and Fixed Costs",null,null,null,{"$f":"F24+F36","v":1278.1846999999998},null,{"$f":"H24+H36","v":124648}]
[]
[null,"C.  Labour",null,null,null,{"$f":"Details!D384","v":104},null,{"$f":"ROUND(F40*Input!$E$13,0)","v":10400}]
[]
[null,"Total Cost of Production",null,null,null,{"$f":"F38+F40","v":1382.1846999999998},null,{"$f":"H38+H40","v":135048}]
[]
[null,null,null,"Profitability and Breakeven Analysis"]
["Estimated Farmgate",null,null,null,null," Per Cow","","Total"]
[null,"Price ($ per cwt)",null,null,null,{"$f":"Input!E21","v":176.27}]
[null,"Calf weight (lbs)",null,null,null,{"$f":"Input!E20","v":463}]
[null,"Gross Revenue  / cow",null,null,null,{"$f":"SUM((Input!E21/100)*Input!E20)*(Input!E15/100)","v":718.19448800000009},null,{"$f":"ROUND(F48*Input!$E$13,0)","v":71819},null,{"$f":"IF(OR(J46=\"\",J47=\"\"),\"\",ROUND(J46*J47/100,2))","v":""}]
[]
["Marginal Returns "]
[null,"Over Operating Costs",null,null,null,{"$f":"SUM(F48-F24)","v":-131.87021199999981},null,{"$f":"ROUND(F51*Input!$E$13,0)","v":-13187},null,{"$f":"IF(OR(J24=\"\",J48=\"\"),\"\",J48-J24)","v":""}]
[null,"Over Operating & Labour Costs",null,null,null,{"$f":"SUM(F48-F24-F40)","v":-235.87021199999981},null,{"$f":"ROUND(F52*Input!$E$13,0)","v":-23587},null,{"$f":"IF(OR(J24=\"\",J40=\"\",J48=\"\"),\"\",J48-J24-J40)","v":""}]
[null,"Over Operating & Fixed Costs",null,null,null,{"$f":"SUM(F48-F38)","v":-559.9902119999997},null,{"$f":"ROUND(F53*Input!$E$13,0)","v":-55999},null,{"$f":"IF(OR(J38=\"\",J48=\"\"),\"\",J48-J38)","v":""}]
[null,"Over Total Costs (Net Profit)",null,null,null,{"$f":"SUM(F48-F42)","v":-663.9902119999997},null,{"$f":"ROUND(F54*Input!$E$13,0)","v":-66399},null,{"$f":"IF(OR(J41=\"\",J48=\"\"),\"\",J48-J41)","v":""}]
[null,"Operating Expense Ratio",null,null,null,{"$f":"SUM(F24/F48)","v":1.1836135116648232},null,null,null,{"$f":"IF(OR(J24=\"\",J48=\"\"),\"\",J24/J48)","v":""}]
[]
[null,"Breakeven selling price/head",null,null,null,"$/head",null,"$/cwt"]
[null,"Operating Costs",null,null,null,{"$f":"(F24/(Input!E15/100))","v":965.98261363636357},null,{"$f":"(F58/(Input!E20))*100","v":208.63555370115841}]
[null,"Operating & Labour Costs",null,null,null,{"$f":"(F24+F40/(Input!E15/100))","v":968.24651818181815},null,{"$f":"(F59/(Input!E20))*100","v":209.12451796583548}]
[null,"Operating & Fixed Costs",null,null,null,{"$f":"((F38)/(Input!E15/100))","v":1452.4826136363633},null,{"$f":"((F60)/Input!E20)*100","v":313.71114765364217}]
[null,"Operating, Labour & Fixed Cost",null,null,null,{"$f":"((F42)/(Input!E15/100))","v":1570.6644318181816},null,{"$f":"((F61/Input!E20))*100","v":339.2363783624582}]
[null,"Breakeven Price/head = Cost ÷ % calf crop "]
[]
["Cost Summary Per Cow Per Day"]
[]
[null,{"$f":"\"Summer grazing (based on \"&Input!G41&\" days)\"","v":"Summer grazing (based on 170 days)"},null,null,null,{"$f":"SUM((F35+F21+F30+F8)/Input!G41)","v":1.1101176470588234}]
[null,{"$f":"\"Extended grazing (based on \"&Input!G42&\" days)\"","v":"Extended grazing (based on 30 days)"},null,null,null,{"$f":"IF('Extended Grazing'!G58=\"\",0,'Extended Grazing'!G58)","v":0.98750000000000004}]
[null,{"$f":"\"Winter feed (based on \"&Input!G43&\" days)\"","v":"Winter feed (based on 165 days)"},null,null,null,{"$f":"SUM((F5+F6+F7)/Input!G43)","v":2.8918787878787877}]
[null,{"$f":"\"Yardage (based on \"&Input!G43+Input!G42&\" days)\"","v":"Yardage (based on 195 days)"},null,null,null,{"$f":"(Summary!F14+Details!D216+Details!D159+Details!D311+Details!D318+Details!D339+Details!D347+(Summary!F20*((Input!G42+Input!G43)/365))+Details!D384*0.625)/(Input!G43+Input!G42)","v":1.5668316192483318}]
[null,{"$f":"\"Total Overwinter Costs (based on \"&Input!G43+Input!G42&\" days)\"","v":"Total Overwinter Costs (based on 195 days)"},null,null,null,{"$f":"SUM(((F68*Input!G43)+(F69*(Input!G42+Input!G43))+(F67*Input!G42))/(Input!G42+Input!G43))","v":4.1657290551457677}]
[]
[null,"Note: This budget is only a guide and is not intended to be 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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[null,"Risk & Sensitivity Analysis"]
[]
[null,null,"Per Cow"]
["A.  Operating Costs",null,{"$f":"Summary!F24","v":850.0646999999999}]
["B.  Fixed Costs",null,{"$f":"Summary!F36","v":428.12}]
["C.  Labour",null,{"$f":"Summary!F40","v":104}]
["Total Costs",null,{"$f":"Summary!F42","v":1382.1846999999998}]
[]
["Estimated Farmgate"]
[null,"Price ($ per cwt)",{"$f":"Summary!F46","v":176.27}]
[null,"Calf Crop %",{"$f":"Input!E15","v":88}]
[null,"Calf weight (lbs)",{"$f":"Input!E20","v":463}]
[]
[]
[null,null,"Up","Down"]
[null,"Percent Price Variation",0.05,0.1]
[null,"Percent Calf Crop Variation",0.01,0.05]
[null,"Percent Calf Weight Variation",0.05,0.05]
[]
[]
[null,"Higher Price ($ per cwt)",{"$f":"SUM(C10*(1+C16))","v":185.08350000000002}]
[null,"Lower Price ($ per cwt)",{"$f":"SUM(C10*(1-D16))","v":158.643}]
[null,"Higher Calf Crop %",{"$f":"SUM(C11+(C17*100))","v":89}]
[null,"Lower Calf crop %",{"$f":"SUM(C11-(D17*100))","v":83}]
[null,"Higher Calf Weight",{"$f":"SUM(C12*(1+C18))","v":486.15000000000003}]
[null,"Lower Calf Weight",{"$f":"SUM(C12*(1-D18))","v":439.84999999999997}]
[]
[{"$f":"\"Higher Margin Scenario - Price Up \"&C16*100&\"%, Calf Crop Up \"&C17*100&\"% and Calf Weight Up \"&C18*100&\"%\"","v":"Higher Margin Scenario - Price Up 5%, Calf Crop Up 1% and Calf Weight Up 5%"}]
[null,"Gross Revenue per Cow",{"$f":"SUM((C25/100)*C21*(C23/100))","v":800.80725737250009}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C29-C4)","v":-49.257442627499813}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C29-C4-C6)","v":-153.25744262749981}]
[null,"   Over Operating & Fixed Costs",{"$f":"SUM(C29-C4-C5)","v":-477.37744262749982}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C29-C7)","v":-581.3774426274997}]
[null,"Operating Expense Ratio",{"$f":"SUM(C4/C29)","v":1.0615097355499956}]
[]
[{"$f":"\"Lower Margin Scenario - Price Down \"&D16*100&\"%, Calf Crop Down \"&D17*100&\"% and Calf Weight Down \"&D18*100&\"%\"","v":"Lower Margin Scenario - Price Down 10%, Calf Crop Down 5% and Calf Weight Down 5%"}]
[null,"Gross Revenue per Cow",{"$f":"SUM((C26/100)*C22*(C24/100))","v":579.1667254649999}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C38-C4)","v":-270.897974535}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C38-C4-C6)","v":-374.897974535}]
[null,"   Over Operating & Fixed Costs",{"$f":"SUM(C38-C4-C5)","v":-699.01797453500001}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C38-C7)","v":-803.01797453499989}]
[null,"Operating Expense Ratio",{"$f":"SUM(C4/C38)","v":1.4677374625027053}]
[]
[null,"Estimated Breakeven Replacement Purchase Values1 - Number of Years Before Culling"]
[null,null,"1 Year","2 Years","3 Years","4 Years","5 Years","6 Years","7 Years","8 Years"]
["Operating Expense (per Cow)"]
[null,"Feed Cost",{"$f":"Summary!F10","v":506.78499999999997},{"$f":"C49","v":506.78499999999997},{"$f":"C49","v":506.78499999999997},{"$f":"C49","v":506.78499999999997},{"$f":"C49","v":506.78499999999997},{"$f":"C49","v":506.78499999999997},{"$f":"C49","v":506.78499999999997},{"$f":"C49","v":506.78499999999997}]
[null,"Other Operating Cost2",{"$f":"Summary!F22-Summary!F10","v":311.5696999999999},{"$f":"SUM(C50*(1+(Input!$E$106/100/2)))","v":316.24324549999989},{"$f":"SUM(D50*(1+(Input!$E$106/100/2)))","v":320.98689418249984},{"$f":"SUM(E50*(1+(Input!$E$106/100/2)))","v":325.80169759523733},{"$f":"SUM(F50*(1+(Input!$E$106/100/2)))","v":330.68872305916585},{"$f":"SUM(G50*(1+(Input!$E$106/100/2)))","v":335.64905390505334},{"$f":"SUM(H50*(1+(Input!$E$106/100/2)))","v":340.6837897136291},{"$f":"SUM(I50*(1+(Input!$E$106/100/2)))","v":345.79404655933348}]
[null,"Operating Interest",{"$f":"SUM((C49+C50)/2)*Input!$E$107/100","v":31.711244624999996},{"$f":"SUM((D49+D50)/2)*Input!$E$107/100","v":31.892344513124996},{"$f":"SUM((E49+E50)/2)*Input!$E$107/100","v":32.076160899571867},{"$f":"SUM((F49+F50)/2)*Input!$E$107/100","v":32.262734531815447},{"$f":"SUM((G49+G50)/2)*Input!$E$107/100","v":32.452106768542677},{"$f":"SUM((H49+H50)/2)*Input!$E$107/100","v":32.644319588820821},{"$f":"SUM((I49+I50)/2)*Input!$E$107/100","v":32.839415601403132},{"$f":"SUM((J49+J50)/2)*Input!$E$107/100","v":33.037438054174167}]
["Total Operating Cost",null,{"$f":"SUM(C49:C51)","v":850.06594462499982},{"$f":"SUM(D49:D51)","v":854.92059001312487},859.84805508207171,864.84943212705275,869.92582982770853,875.07837349387421,880.3082053150323,885.61648461350751]
["Total Fixed Cost2",null,{"$f":"Summary!F36","v":428.12},{"$f":"SUM(C53*(1+(Input!$E$106/100/2)))","v":434.54179999999997},{"$f":"SUM(D53*(1+(Input!$E$106/100/2)))","v":441.0599269999999},{"$f":"SUM(E53*(1+(Input!$E$106/100/2)))","v":447.67582590499984},{"$f":"SUM(F53*(1+(Input!$E$106/100/2)))","v":454.39096329357477},{"$f":"SUM(G53*(1+(Input!$E$106/100/2)))","v":461.20682774297836},{"$f":"SUM(H53*(1+(Input!$E$106/100/2)))","v":468.12493015912298},{"$f":"SUM(I53*(1+(Input!$E$106/100/2)))","v":475.14680411150977}]
["Total Operating and Fixed Cost",null,{"$f":"SUM(C52:C53)","v":1278.1859446249998},{"$f":"SUM(D52:D53)","v":1289.4623900131248},1300.9079820820716,1312.5252580320525,1324.3167931212834,1336.2852012368526,1348.4331354741553,1360.7632887250172]
["Total Labour (Living) Cost2",null,{"$f":"Summary!F40","v":104},{"$f":"SUM(C55*(1+(Input!$E$106/100/2)))","v":105.55999999999999},{"$f":"SUM(D55*(1+(Input!$E$106/100/2)))","v":107.14339999999997},{"$f":"SUM(E55*(1+(Input!$E$106/100/2)))","v":108.75055099999996},{"$f":"SUM(F55*(1+(Input!$E$106/100/2)))","v":110.38180926499994},{"$f":"SUM(G55*(1+(Input!$E$106/100/2)))","v":112.03753640397493},{"$f":"SUM(H55*(1+(Input!$E$106/100/2)))","v":113.71809945003454},{"$f":"SUM(I55*(1+(Input!$E$106/100/2)))","v":115.42387094178505}]
["Total Cost Per Cow",null,{"$f":"SUM(C55+C54)","v":1382.1859446249998},{"$f":"SUM(D55+D54)","v":1395.0223900131248},1408.0513820820715,1421.2758090320524,1434.6986023862833,1448.3227376408274,1462.1512349241898,1476.1871596668022]
[]
["Income (per Cow)"]
[null,"Calf Market Price ($/cwt)",{"$f":"Input!E21","v":176.27},{"$f":"$C$59","v":176.27},{"$f":"$C$59","v":176.27},176.27,176.27,176.27,176.27,176.27]
[null,"Calf Revenue",{"$f":"SUM((Input!E21/100)*Input!E20)*(Input!E15/100)","v":718.19448800000009},{"$f":"SUM((D59/100)*Input!$E$20)*(Input!$E$15/100)","v":718.19448800000009},{"$f":"SUM((E59/100)*Input!$E$20)*(Input!$E$15/100)","v":718.19448800000009},{"$f":"SUM((F59/100)*Input!$E$20)*(Input!$E$15/100)","v":718.19448800000009},{"$f":"SUM((G59/100)*Input!$E$20)*(Input!$E$15/100)","v":718.19448800000009},{"$f":"SUM((H59/100)*Input!$E$20)*(Input!$E$15/100)","v":718.19448800000009},{"$f":"SUM((I59/100)*Input!$E$20)*(Input!$E$15/100)","v":718.19448800000009},{"$f":"SUM((J59/100)*Input!$E$20)*(Input!$E$15/100)","v":718.19448800000009}]
[null,"Cull Cow Revenue",{"$f":"Input!E121","v":2200},{"$f":"$C$61","v":2200},{"$f":"$C$61","v":2200},2200,2200,2200,2200,2200]
[]
[{"$f":"\"Breakeven Replacement Purchase Value (@ \"&Input!E106&\"% annual investment cost)\"","v":"Breakeven Replacement Purchase Value (@ 3% annual investment cost)"}]
[null,"Over Operating Costs",{"$f":"NPV(Input!$E$106/100,(C60-C52)+C61)","v":2007.8917896844664},{"$f":"NPV(Input!$E$106/100,C60-C52,D60-D52+$D$61)","v":1816.8029952522629},{"$f":"NPV(Input!$E$106/100,C60-C52,D60-D52,E60-E52+$E$61)","v":1626.7705653021731},{"$f":"NPV(Input!$E$106/100,C60-C52,D60-D52,E60-E52,F60-F52+$F$61)","v":1437.8294017700523},{"$f":"NPV(Input!$E$106/100,C60-C52,D60-D52,E60-E52,F60-F52,G60-G52+$G$61)","v":1250.0124336737194},{"$f":"NPV(Input!$E$106/100,C60-C52,D60-D52,E60-E52,F60-F52,G60-G52,H60-H52+$H$61)","v":1063.3506885041181},{"$f":"NPV(Input!$E$106/100,C60-C52,D60-D52,E60-E52,F60-F52,G60-G52,H60-H52,I60-I52+$I$61)","v":877.87336133428744},{"$f":"NPV(Input!$E$106/100,C60-C52,D60-D52,E60-E52,F60-F52,G60-G52,H60-H52,I60-I52,J60-J52+$J$61)","v":693.60788171558852}]
[null,"Over Operating & Labour Costs",{"$f":"NPV(Input!$E$106/100,(C60-C52-C55)+C61)","v":1906.9209158980586},{"$f":"NPV(Input!$E$106/100,C60-C52-C55,D60-D52-D55+$D$61)","v":1616.3316972976959},{"$f":"NPV(Input!$E$106/100,C60-C52-C55,D60-D52-D55,E60-E52-E55+$E$61)","v":1328.2478784828668},{"$f":"NPV(Input!$E$106/100,C60-C52-C55,D60-D52-D55,E60-E52-E55,F60-F52-F55+$F$61)","v":1042.6832589335513},{"$f":"NPV(Input!$E$106/100,C60-C52-C55,D60-D52-D55,E60-E52-E55,F60-F52-F55,G60-G52-G55+$G$61)","v":759.64997252901242},{"$f":"NPV(Input!$E$106/100,C60-C52-C55,D60-D52-D55,E60-E52-E55,F60-F52-F55,G60-G52-G55,H60-H52-H55+$H$61)","v":479.15855446345978},{"$f":"NPV(Input!$E$106/100,C60-C52-C55,D60-D52-D55,E60-E52-E55,F60-F52-F55,G60-G52-G55,H60-H52-H55,I60-I52-I55+$I$61)","v":201.21800594470739},{"$f":"NPV(Input!$E$106/100,C60-C52-C55,D60-D52-D55,E60-E52-E55,F60-F52-F55,G60-G52-G55,H60-H52-H55,I60-I52-I55,J60-J52-J55+$J$61)","v":-74.164143255696672}]
[null,"Over Operating & Fixed Costs",{"$f":"NPV(Input!$E$106/100,C60-C52-C53+C61)","v":1592.241304247573},{"$f":"NPV(Input!$E$106/100,C60-C52-C53,D60-D52-D53+$D$61)","v":991.5551867877515},{"$f":"NPV(Input!$E$106/100,C60-C52-C53,D60-D52-D53,E60-E52-E53+$E$61)","v":397.89044336869847},{"$f":"NPV(Input!$E$106/100,C60-C52-C53,D60-D52-D53,E60-E52-E53,F60-F52-F53+$F$61)","v":-188.80489314497356},{"$f":"NPV(Input!$E$106/100,C60-C52-C53,D60-D52-D53,E60-E52-E53,F60-F52-F53,G60-G52-G53+$G$61)","v":-768.58349772312613},{"$f":"NPV(Input!$E$106/100,C60-C52-C53,D60-D52-D53,E60-E52-E53,F60-F52-F53,G60-G52-G53,H60-H52-H53+$H$61)","v":-1341.4987002024823},{"$f":"NPV(Input!$E$106/100,C60-C52-C53,D60-D52-D53,E60-E52-E53,F60-F52-F53,G60-G52-G53,H60-H52-H53,I60-I52-I53+$I$61)","v":-1907.6044343328958},{"$f":"NPV(Input!$E$106/100,C60-C52-C53,D60-D52-D53,E60-E52-E53,F60-F52-F53,G60-G52-G53,H60-H52-H53,I60-I52-I53,J60-J52-J53+$J$61)","v":-2466.9551887719749}]
[null,"Over Total Costs (Net Profit)",{"$f":"NPV(Input!$E$106/100,(C60-C56)+C61)","v":1491.2704304611652},{"$f":"NPV(Input!$E$106/100,C60-C56,D60-D56+$D$61)","v":791.08388883318457},{"$f":"NPV(Input!$E$106/100,C60-C56,D60-D56,E60-E56+$E$61)","v":99.36775654939251},{"$f":"NPV(Input!$E$106/100,C60-C56,D60-D56,E60-E56,F60-F56+$F$61)","v":-583.95103598147409},{"$f":"NPV(Input!$E$106/100,C60-C56,D60-D56,E60-E56,F60-F56,G60-G56+$G$61)","v":-1258.9459588678326},{"$f":"NPV(Input!$E$106/100,C60-C56,D60-D56,E60-E56,F60-F56,G60-G56,H60-H56+$H$61)","v":-1925.6908342431398},{"$f":"NPV(Input!$E$106/100,C60-C56,D60-D56,E60-E56,F60-F56,G60-G56,H60-H56,I60-I56+$I$61)","v":-2584.2597897224755},{"$f":"NPV(Input!$E$106/100,C60-C56,D60-D56,E60-E56,F60-F56,G60-G56,H60-H56,I60-I56,J60-J56+$J$61)","v":-3234.7272137432597}]
[]
[1,{"$f":"\"Yearly replacement value is calculated by adding the marginal returns from the current and each of the previous years and cull cow revenue in the current year at net present value (based on \"&Input!E106&\"% annual investment cost)\"","v":"Yearly replacement value is calculated by adding the marginal returns from the current and each of the previous years and cull cow revenue in the current year at net present value (based on 3% annual investment cost)"}]
[]
[2,{"$f":"\"Costs estimates are increased annually by \"&Input!E106/2&\"% inflation rate\"","v":"Costs estimates are increased annually by 1.5% inflation rate"}]
[]
[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 utilization of this information is the responsibility of the user."]

{"sheet":"Input","index":3,"n_rows":540,"n_cols":36,"rows_kept":540,"cut":false,"hidden":false,"merged":[[26,2,26,3],[26,4,26,7],[11,0,11,7],[0,0,0,8]]}
["Bison Cow-Calf Production Costs - Input"]
["Assumptions"]
["   1.  This budget outlines the cost of production for a Bison Cow-Calf operation only."]
["   2.  Handling facilities are estimated at current market value with an estimated "]
[{"$f":"\"         useful life of \"&G137&\" years.\"","v":"         useful life of 20 years."}]
["   3.  Machinery and equipment are estimated at current market value with an estimated "]
[{"$f":"\"        useful life of \"&G153&\" years.\"","v":"        useful life of 10 years."}]
[{"$f":"\"   4.  Replacement heifers are valued at fair market value. ($\"&TEXT(E119,\"#,###\")&\"/heifer)\"","v":"   4.  Replacement heifers are valued at fair market value. ($3,300/heifer)"}]
[{"$f":"\"   5.  The budget assumes an average weaning weight of \"&E20&\" lbs. (bull calves \"&E16&\" lbs.\"","v":"   5.  The budget assumes an average weaning weight of 463 lbs. (bull calves 485 lbs."}]
[{"$f":"\"        and heifer calves \"&E18&\" lbs.)\"","v":"        and heifer calves 440 lbs.)"}]
[]
["Herd Profile"]
["Number of cows",null,"",null,100]
["Number of bulls",null,"",null,6]
["Calf crop %",null,"",null,88,"%"]
["Bull Calf Weight",null,null,null,485,"lbs"]
["Bull Calf Market Price",null,null,null,205,"/cwt"]
["Heifer Calf Weight",null,null,null,440,"lbs"]
["Heifer Calf Market Price",null,null,null,145,"/cwt"]
["Average Calf Weight",null,null,null,{"$f":"ROUND(AVERAGE(E16,E18),0)","v":463},"lbs"]
["Weighted Average Calf Market Price",null,null,null,{"$f":"ROUND((((E17*(E16/100))+(E19*(E18/100)))/2)/(E20/100),2)","v":176.27},"/cwt"]
["Replacement rate - cows",null,null,null,5,"%"]
["Replacement rate - bulls",null,null,null,10,"%"]
["Cow mortality rate",null,"",null,2,"%"]
[]
["Feed Costs and Requirements"]
[null,null,"Feed Cost",null,"Feed Requirement"]
[null,null,null,null,"/Cow",null,"/Bull"]
["Flushing Ration",null,0.2,"$/lb",4,null,4," lbs/day"]
["   Days/Year on Ration",null,null,"",60,null,60," days"]
["Hay (Good Quality)",null,120,"/ton",3,null,3.25," tons/yr"]
["Creep Feed",null,0,"/lb",0,null,0," lbs/day"]
["   Days/Year on Creep Feed",null,null,null,60,null,"n/a"," days"]
["Hay (Low Quality)",null,0,"/ton",0,null,0," tons/yr"]
["Salt",null,0.14000000000000001,"/lb",16,null,"n/a"," lbs/year"]
["Minerals",null,0.91,"/lb",42,null,"n/a"," lbs/year"]
[]
["FOOTNOTE: 1 bushel (bu) barley = 48 lbs = 21.8 kg"]
[]
["Annual Days on Pasture and Winter Feeding"]
["Pasture Grazing",null,{"$f":"IF(G41>365,\"ERROR - More Than 365 Days\",IF(G41<0,\"ERROR, less than 0\",\"\"))","v":""},null,null,null,170,"days"]
["Extended Grazing",null,{"$f":"IF(G42>(365-G41),\"ERROR - Too Many Days\",IF(G42<0,\"ERROR, less than 0\",\"\"))","v":""},null,null,null,30,"days"]
["Total Winter Feeding",null,null,null,null,null,{"$f":"IF(SUM(365-(G41+G42))<0,\"ERROR\",SUM(365-(G41+G42)))","v":165},"days"]
["    Winter feeding - bale grazing",null,null,null,0,"days",{"$f":"IF(E45+E44>G43,\"ERROR\",\"\")","v":""}]
["    Winter feeding - feed delivered",null,null,null,{"$f":"IF(G43=\"ERROR\",\"ERROR\",IF(SUM(G43-(E44))<0,0,SUM(G43-(E44))))","v":165},"days"]
[null,null,null,null,null,{"$f":"IF(G46=\"ERROR\",\"\",IF(G46>365,\"ERROR - More Than 365 Days\",IF(G46<365,\"ERROR - Less Than 365 Days\",\"\")))","v":""},{"$f":"IF(G43=\"ERROR\",\"ERROR\",SUM(G42+G41+E45+E44))","v":365},"Total Days"]
[]
["Veterinary Medicine & Supplies"]
["     Calf Medication"]
["        Blackleg ( 8 way vaccine  )",null,null,null,0,"/head"]
["        Muse",null,null,null,0,"/head",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
["        Parasite Control",null,null,null,0,"/head"]
["     Cow Medication"]
["        Parasite Control",null,null,null,9.1300000000000008,"/head"]
["        Scourguard",null,null,null,0,"/head"]
["        Footrot, louse control, degrubbing,",null,null,null,0,"/head"]
["             surgery, antibiotics, etc."]
["        ADE, 2 treatments",null,null,null,0,"/head"]
["     Bull Medication"]
["        Parasite Control",null,null,null,17.25,"/head"]
["        Semen Test",null,null,null,60,"/head"]
[]
["     Herd Health Program"]
["        Professional Services",null,null,null,""]
["          Total Yearly Hours",null,null,null,2]
["          Charge per Hour",null,null,null,175]
[null,null,null,null,""]
["        Transportation",null,null,null,""]
["          Total Kilometers (round trip)",null,null,null,160]
["          Charge per km",null,null,null,1]
["          Number of yearly visits",null,null,null,1]
[]
["Breeding Costs"]
["     Replacement of Bulls"]
["        Original Cost/Bull",null,null,null,4300]
["        Salvage Value/Bull",null,null,null,2500]
[]
["Fuel, Oil, Repairs & Maintenance"]
["   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,"%"]
[]
["Other Operating Costs"]
["     Utilities"]
["          Hydro"," - Rate",null,null,9.3240000000000003E-2,"/ kWh"]
[null,25,"kWh per cow ",null,{"$f":"SUM(B89*E13*E88)","v":233.10000000000002}]
[null,1,"1000 watt waterer",null,{"$f":"SUM(B90*18)*(G43+G42)*E88","v":327.2724}]
[null,null,null,"Total Hydro",{"$f":"SUM(E89:E90)","v":560.37239999999997}]
["        Water",null,null,null,0]
["        Telephone",null,null,null,600]
[]
["     Marketing & Transportation (Culls)"]
["      a) Trucking:"]
["          Number of Cull Cows & Bulls",null,null,null,{"$f":"(E13*E22/100)+(E14*E23/100)","v":5.6},"culls"]
["          Average Weight/Cow",null,null,null,1200,"lbs"]
["          Average Weight/Bull",null,null,null,1350,"lbs"]
["          Trucking Cost ",null,null,null,1.9,"/cwt"]
["      b) Selling Commission:"]
["          Insurance per Head",null,null,null,1.75,"/head"]
["          Commission on Cows ",null,null,null,40,"/cow"]
["          Commission on Calves ",null,null,null,30,"/calf"]
[]
["     Investment Interest Rate",null,null,null,3,"%"]
["     Operating Interest Rate",null,null,null,7.75,"%"]
[]
["     Insurance",null,"",null,""]
["         Cost per $100 Capital Invested in",null,null,null,""]
["               Livestock",null,"",null,0.45]
["               Building & Equipment",null,null,null,0.4]
["         Additional Coverage for liability",null,null,null,49]
[]
["    Miscellaneous"]
["        Total yearly expense",null,null,null,1000]
[]
["Herd replacement (cows only)"]
["  Replacement Cost",null,null,null,3300,"/heifer"]
["  Average Market Value",null,null,null,3000,"/cow"]
["  Price Received",null,null,null,2200,"/cull cow"]
[]
["Land and Fencing"]
["  Number of Acres/Cow",null,null,null,5,null,{"$f":"\"(\"&E124*E13&\" ac)\"","v":"(500 ac)"},{"$f":"ROUND(E13*(E98/1000)*(G41/30),0)","v":680}," = AUM Total"]
["  Value/Acre",null,null,null,850,null,null,{"$f":"SUM(H124/(E124*E13))","v":1.36}," = AUM/Acre"]
["  Taxes per Acre",null,null,null,4]
["  Fence"," - perimeter",null,null,6,"miles"]
[null," - perimeter cost",null,null,9250,"/mile"]
[null," - internal",null,null,2,"miles"]
[null," - internal cost",null,null,3960,"/mile"]
[]
[null,null,null,"Capital Costs"]
[]
[null,null,null,"Original","Salvage",null,"Useful"]
[null,null,null,"Value","Value",null,"Life"]
[" Facilities",null,null,null,"",null,""]
["    Holding Chutes",null,null,6000,0,"%",20,"years"]
["    Pens (working & sorting)",null,null,15000,{"$f":"E137","v":0},"%",{"$f":"G137","v":20},"years"]
["    Feedlot Fence",null,null,4000,{"$f":"E138","v":0},"%",{"$f":"G138","v":20},"years"]
["    Round Bale Feeders",null,null,2400,0,"%",20,"years"]
["    Troughs & Miscellaneous",null,null,2500,0,"%",20,"years"]
["    Waterers ",null,null,6000,0,"%",20,"years"]
["    Squeeze, Gates & Scale",null,null,6000,0,"%",20,"years"]
["    Pasture Watering System",null,null,4000,0,"%",20,"years"]
["    Pasture Water Source ",null,null,3000,0,"%",20,"years"]
["    Gates",null,null,1450,0,"%",20,"years"]
["    Well & Pressure System",null,null,8000,0,"%",20,"years"]
["    Hydro (6 poles @ $400)",null,null,2400,0,"%",20,"years"]
["    Storage Bins",null,null,2500,0,"%",20,"years"]
["  Total Building Cost",null,null,{"$f":"SUM(D137:D149)","v":63250}]
[null,null,null,null,"",null,""]
["  Machinery & Equipment:",null,null,null,"",null,""]
["    Tractor & Loader ($120,000@30%)",null,null,36000,20,"%",10,"years"]
["    Miscellaneous Machinery",null,null,10000,{"$f":"E153","v":20},"%",{"$f":"G153","v":10},"years"]
["    Bale Shredder",null,null,22000,{"$f":"E154","v":20},"%",{"$f":"G154","v":10},"years"]
["    Stock Trailer",null,null,25000,{"$f":"E155","v":20},"%",{"$f":"G155","v":10},"years"]
["    Truck ($60,000@ 50%)",null,null,30000,{"$f":"E156","v":20},"%",{"$f":"G156","v":10},"years"]
["  Total ",null,null,{"$f":"SUM(D153:D157)","v":123000}]
[null,null,null,null,""]
["  Land",null,null,{"$f":"E124*E125*E13","v":425000},{"$f":"\"(\"&E124*E13&\" acres @ $\"&E125&\"/acre)\"","v":"(500 acres @ $850/acre)"}]
["  Fence"]
["        - perimeter",null,null,{"$f":"E127*E128","v":55500},0,"%",20,"years"]
["        - internal",null,null,{"$f":"E129*E130","v":7920},{"$f":"E162","v":0},"%",20,"years"]
["  Total ",null,null,{"$f":"SUM(D161:D163)","v":63420}]
[]
["   Breeding Stock"]
["         Cows",null,null,{"$f":"E120*E13","v":300000}]
["         Bulls",null,null,{"$f":"E75*E14","v":25800}]
["  Total ",null,null,{"$f":"SUM(D167:D168)","v":325800}]
[]
["Total Capital Costs",null,null,{"$f":"D169+D164+D160+D158+D150","v":1000470}]
[]
["Labour Costs"]
["  Hours",null,null,4,"hours/cow/year"]
["  Wage",null,null,26,"/hour"]
[]
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[null,null,null,null,null,null,null,null,""]
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[null,null,null,null,null,null,""]
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[""]
[""]

{"sheet":"Extended Grazing","index":4,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":false,"merged":[[0,0,0,7],[51,0,51,7],[61,0,62,7]]}
["Extended Grazing Costs & Requirements Worksheet"]
[]
["Extended Grazing Days ",null,{"$f":"Input!G42","v":30},null,"Perimeter Fence Cost",{"$f":"Input!E128","v":9250},"$/mile"]
["Number of Cows",null,{"$f":"Input!E13","v":100},null,"    Fence Useful Life",20,"years"]
["Number of Cow Grazing Days",null,{"$f":"SUM(C3*C4)","v":3000}]
[]
[]
[null,null,"Corn Grazing","Stockpiled Forage","Swath Grazing","Crop Residue","Total "]
[]
["Extended Grazing useage  - %",null,0,100,0,0,{"$f":"IF(C3=0,0,IF(SUM(C10:F10)=100,SUM(C10:F10),\"ERROR\"))","v":100}]
[null,null,null,null,null,null,"(total must = 100%)"]
[]
[]
["Grazing Yield (wet tons/acre)",null,15,1,7.5,0.25]
["% moisture",null,65,10,65,8]
[null,"Yield (tons dry matter/acre)",{"$f":"SUM(1-(C15/100))*C14","v":5.25},{"$f":"SUM(1-(D15/100))*D14","v":0.9},{"$f":"SUM(1-(E15/100))*E14","v":2.625},{"$f":"SUM(1-(F15/100))*F14","v":0.23}]
[null,"Total # cow grazing days/acre",{"$f":"SUM(C16*2000)/30","v":350},{"$f":"SUM(D16*2000)/30","v":60},{"$f":"SUM(E16*2000)/30","v":175},{"$f":"SUM(F16*2000)/30","v":15.333333333333334}]
[null,"Acres Req'd (@ 100% each)",{"$f":"ROUND($C$5/C17,0)","v":9},{"$f":"ROUND($C$5/D17,0)","v":50},{"$f":"ROUND($C$5/E17,0)","v":17},{"$f":"ROUND($C$5/F17,0)","v":196}]
[]
[]
["Planned extended grazing acres",null,{"$f":"ROUND(C18*(C10/100),0)","v":0},{"$f":"ROUND(D18*(D10/100),0)","v":50},{"$f":"ROUND(E18*(E10/100),0)","v":0},{"$f":"ROUND(F18*(F10/100),0)","v":0}]
[]
[]
["Extended Grazing Costs",null,"$/acre","$/pound","$/acre","$/pound"]
[]
["Standing Forage Cost",null,"n/a",2.5000000000000001E-2,"n/a",5.0000000000000001E-3]
[]
["Input Costs"]
[null,"Seed",96,null,32]
[null,"Fertilizer",209,null,114]
[null,"Herbicide",16,null,16]
[null,"Custom tillage",12,null,12]
[null,"Custom seeding",25,null,25]
[null,"Custom spraying",9,null,9]
[null,"Miscellaneous",7.75,null,7.75]
[null,"Land taxes",10,null,10]
[null,"Land Costs",71.260000000000005,null,71.260000000000005]
[null,"Labour",{"$f":"SUM(0.5*Input!D175)","v":13},null,{"$f":"C38","v":13}]
[null,"Subtotal",{"$f":"SUM(C29:C38)","v":469.01},"n/a",{"$f":"SUM(E29:E38)","v":310.01},"n/a"]
[]
["Fencing Costs"]
[null,"Estimated miles of fence required",{"$f":"SUM(C21/80)","v":0},{"$f":"SUM(D21/80)","v":0.625},{"$f":"SUM(E21/80)","v":0},{"$f":"SUM(F21/80)","v":0}]
[null,"Fence Investment Cost/acre",{"$f":"IF(C21=0,0,SUM(C42*$F$3*(Input!$E$106/100))/C21)","v":0},{"$f":"IF(D21=0,0,SUM(D42*$F$3*(Input!$E$106/100))/D21)","v":3.46875},{"$f":"IF(E21=0,0,SUM(E42*$F$3*(Input!$E$106/100))/E21)","v":0},{"$f":"IF(F21=0,0,SUM(F42*$F$3*(Input!$E$106/100))/F21)","v":0}]
[null,"Fence Depreciation Cost/acre",{"$f":"IF(C21=0,0,SUM((C42*$F$3)/$F$4)/C21)","v":0},{"$f":"IF(D21=0,0,SUM((D42*$F$3)/$F$4)/D21)","v":5.78125},{"$f":"IF(E21=0,0,SUM((E42*$F$3)/$F$4)/E21)","v":0},{"$f":"IF(F21=0,0,SUM((F42*$F$3)/$F$4)/F21)","v":0}]
[]
[]
["Total cost per acre",null,{"$f":"IF(C10=0,0,SUM(C44+C43+C39))","v":0},{"$f":"IF(D10=0,0,SUM(D44+D43+(D14*2000*D26)))","v":59.25},{"$f":"IF(E10=0,0,SUM(E44+E43+E39))","v":0},{"$f":"IF(F10=0,0,SUM(F44+F43+(F14*2000*F26)))","v":0}]
[]
[]
["Total Extended Grazing Cost",null,{"$f":"SUM(C47*C21)","v":0},{"$f":"SUM(D47*D21)","v":2962.5},{"$f":"SUM(E47*E21)","v":0},{"$f":"SUM(F47*F21)","v":0}]
[]
["Cost Summary"]
[]
[null,null,"Corn Grazing","Stockpiled Forage","Swath Grazing","Crop Residue","Total Cost"]
[]
["Cost per cow",null,{"$f":"SUM(C50/Input!E13)","v":0},{"$f":"SUM(D50/Input!E13)","v":29.625},{"$f":"SUM(E50/Input!E13)","v":0},{"$f":"SUM(F50/Input!E13)","v":0},{"$f":"IF(C3=0,0,IF(G10=\"ERROR\",\"ERROR\",SUM(C56:F56)))","v":29.625}]
["Number of Days",null,{"$f":"IF($C$3=0,\"\",IF(C10=0,\"\",SUM(C10/100*$C$3)))","v":""},{"$f":"IF($C$3=0,\"\",IF(D10=0,\"\",SUM(D10/100*$C$3)))","v":30},{"$f":"IF($C$3=0,\"\",IF(E10=0,\"\",SUM(E10/100*$C$3)))","v":""},{"$f":"IF($C$3=0,\"\",IF(F10=0,\"\",SUM(F10/100*$C$3)))","v":""}]
["Cost / cow / day",null,{"$f":"IF($C$3=0,\"\",IF(C10=0,\"\",C56/C57))","v":""},{"$f":"IF($C$3=0,\"\",IF(D10=0,\"\",D56/D57))","v":0.98750000000000004},{"$f":"IF($C$3=0,\"\",IF(E10=0,\"\",E56/E57))","v":""},{"$f":"IF($C$3=0,\"\",IF(F10=0,\"\",F56/F57))","v":""},{"$f":"IF(G56=\"ERROR\",\"\",IF(G56=0,\"\",SUM(G56/C3)))","v":0.98750000000000004}]
[]
[]
[]
["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."]

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["Assumptions"]
["1.  This budget outlines the cost of production for a Bison Cow-Calf operation only."]
[]
["2.  Handling facilities are estimated at current market value with an estimated useful life of 20 years."]
[]
[]
["3.  Machinery and equipment are estimated at current market value with an estimated useful life of 12 years."]
[]
[]
["4.  Replacement heifers are valued at fair market value."]
[]
[{"$f":"\"5. The budget assumes an average weaning weight of \"&Input!E20&\" lbs.\"","v":"5. The budget assumes an average weaning weight of 463 lbs."}]
[{"$f":"\"6. This budget is based on \"&Input!G41+Input!G42&\" days grazing and \"&Input!G43&\" days winter feeding.\"","v":"6. This budget is based on 200 days grazing and 165 days winter feeding."}]
[]
["Bison Cow-Calf Production Cost Worksheet"]
[]
["A.  Operating Costs"]
[null,null,null,null,null,null,null,"Your Cost"]
["1.  Feed Costs"]
["   1.01  Flushing Ration"]
[null,"Cows",null,{"$f":"Input!E29","v":4},null,"lbs/cow/day"]
[null,null,"x",{"$f":"Input!E30","v":60},null,"days/year"]
[null,null,"x",{"$f":"ROUND(Input!C29,2)","v":0.2},null,"/lb"]
[null,null,"=",{"$f":"ROUND((D21*D22)*D23,2)","v":48},null,"/cow"]
[]
[null,"Bulls",null,{"$f":"Input!G29","v":4},null,"lbs/bull/day"]
[null,null,"x",{"$f":"Input!G30","v":60},null,"days"]
[null,null,"x",{"$f":"ROUND(Input!C29,2)","v":0.2},null,"/lb"]
[null,null,"x",{"$f":"Input!E14","v":6},null,"bulls"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(((D26*D27)*(D28)*D29)/D30,2)","v":2.88},null,"/cow"]
[]
[null,"Total",null,{"$f":"D24+D31","v":50.88},null,"/cow"]
[]
["   1.02  Hay "]
[null,"Cows",null,{"$f":"Input!E31","v":3},null,"tons "]
[null,null,"x",{"$f":"Input!C31","v":120},"","/ton"]
[null,null,"=",{"$f":"ROUND(D36*D37,2)","v":360},null,"/cow"]
[]
[null,"Bulls",null,{"$f":"Input!G31","v":3.25},null,"tons "]
[null,null,"x",{"$f":"Input!C31","v":120},"","/ton"]
[null,null,"x",{"$f":"Input!E14","v":6},null,"bulls"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(((D40*D41)*D42)/D43,2)","v":23.4},null,"/cow"]
[]
[null,"Total",null,{"$f":"D38+D44","v":383.4},null,"/cow"]
[]
["   1.03  Salt and Minerals"]
[null,"Cows",null,{"$f":"Input!E35","v":16},null,"lbs salt/cow/year"]
[null,null,"x",{"$f":"Input!C35","v":0.14000000000000001},null,"/lb"]
[null,null,"=",{"$f":"ROUND(D49*D50,2)","v":2.2400000000000002},null,"/cow"]
[]
[null,null,null,{"$f":"Input!E36","v":42},null,"lbs mineral/cow/year"]
[null,null,"x",{"$f":"Input!C36","v":0.91},null,"/lb"]
[null,null,"=",{"$f":"ROUND(D53*D54,2)","v":38.22},null,"/cow"]
[]
[null,"Bulls",null,{"$f":"Input!E35","v":16},null,"lbs salt/bull/year"]
[null,null,"x",{"$f":"Input!C35","v":0.14000000000000001},null,"/lb"]
[null,null,"x",{"$f":"Input!E14","v":6},null,"bulls"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND((D57*D58)*D59/D60,2)","v":0.13},null,"/cow"]
[]
[null,null,null,{"$f":"Input!E36","v":42},null,"lbs mineral/bull/year"]
[null,null,"x",{"$f":"Input!C36","v":0.91},null,"/lb"]
[null,null,"x",{"$f":"Input!E14","v":6},null,"bulls"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND((D63*D64)*D65/D66,2)","v":2.29},null,"/cow"]
[]
[null,"Total",null,{"$f":"D51+D55+D61+D67","v":42.88},null,"/cow"]
[]
["1.04 Creep Feed"]
[null,null,null,{"$f":"Input!E32","v":0},null,"lbs/day"]
[null,null,"x",{"$f":"Input!E33","v":60},null,"days"]
[null,null,"x",{"$f":"Input!C32","v":0},null,"/lb"]
[null,null,"x",{"$f":"Input!E15","v":88},null,"% calf crop"]
[null,null,"=",{"$f":"ROUND(((D72*D73)*D74)*D75/100,2)","v":0},null,"/cow"]
[]
["1.05  Extended Grazing Forages"]
[null,{"$f":"'Extended Grazing'!C8","v":"Corn Grazing"},null,{"$f":"'Extended Grazing'!C56","v":0},null,"/cow"]
[]
[null,{"$f":"'Extended Grazing'!D8","v":"Stockpiled Forage"},null,{"$f":"'Extended Grazing'!D56","v":29.625},null,"/cow"]
[]
[null,{"$f":"'Extended Grazing'!E8","v":"Swath Grazing"},null,{"$f":"'Extended Grazing'!E56","v":0},null,"/cow"]
[]
[null,{"$f":"'Extended Grazing'!F8","v":"Crop Residue"},null,{"$f":"'Extended Grazing'!F56","v":0},null,"/cow"]
[]
[null,"Total","=",{"$f":"D79+D81+D83+D85","v":29.625},null,"/cow"]
[]
["2.  Other Operating Costs"]
[]
["   2.01  Veterinary Medicine & Supplies"]
[]
[null,"Calf medication"]
[null,null,null,{"$f":"Input!E50","v":0},null,"blackleg"]
[null,null,"+",{"$f":"Input!E51","v":0},null,"vitamin"]
[null,null,"+",{"$f":"Input!E52","v":0},null,"parasite control"]
[null,null,"=",{"$f":"ROUND(D94+D95+D96,2)","v":0},null,"total"]
[null,null,"x",{"$f":"Input!E15","v":88},null,"% calf crop"]
[null,null,"=",{"$f":"ROUND(D97*D98/100,2)","v":0},null,"/cow"]
[null,null,null,null,null,""]
[null,"Cow medication"]
[null,null,null,{"$f":"Input!E54","v":9.1300000000000008},null,"parasite control"]
[null,null,"+",{"$f":"Input!E55","v":0},null,"scourguard 3"]
[null,null,"+",{"$f":"Input!E56","v":0},null,"footrot, louse control,"]
[null,null,"+",{"$f":"Input!E58","v":0},null,"ADE"]
[null,null,"=",{"$f":"ROUND(SUM(D102+D103+D104+D105),2)","v":9.1300000000000008},null,"/cow"]
[]
[null,"Bull medication"]
[null,null,null,{"$f":"Input!E60","v":17.25},null,"parasite control"]
[null,null,"+",{"$f":"Input!E61","v":60},null,"semen test"]
[null,null,"x",{"$f":"Input!E14","v":6},null,"bulls"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND((D109+D110)*D111/D112,2)","v":4.6399999999999997},null,"/cow"]
[]
[null,"Herd health program"]
[null,null,null,{"$f":"Input!E66","v":175},null,"/hour charge"]
[null,null,"x",{"$f":"Input!E65","v":2},null,"hours"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(D116*D117/D118,2)","v":3.5},null,"/cow "]
[null,null,null,null,null,""]
[null,"Mileage"]
[null,null,null,{"$f":"Input!E70","v":1},null,"/km charge"]
[null,null,"x",{"$f":"Input!E69","v":160},null,"kilometres"]
[null,null,"x",{"$f":"Input!E71","v":1},null,"visits"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(D122*D123*D124/D125,2)","v":1.6},null,"/cow"]
[]
[null,"Total","=",{"$f":"D99+D106+D113+D119+D126","v":18.87},null,"/cow"]
[]
["   2.02 Fuel, Oil, Repairs & Maintenance"]
[null,"Machinery fuel cost"]
[null,null,null,{"$f":"Input!E80","v":120},null,"PTO hp"]
[null,null,"÷",2.5,null,"avg HP required"]
[null,null,"x",0.1665576,null,"litres fuel/hour/hp"]
[null,null,"x",{"$f":"Input!E82","v":1},null,"hours per day"]
[null,null,"x",{"$f":"Input!E81","v":1.65},null,"diesel / litre"]
[null,null,"x",{"$f":"Input!E45","v":165},null,"days on feed"]
[null,null,null,{"$f":"IF(D137=\"ERROR\",\"ERROR\",ROUND(((D132/D133)*D134*D135*D136*D137),2))","v":2176.5700000000002},null,"annual fuel cost"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"IF(D137=\"ERROR\",\"ERROR\",SUM(D138/D139))","v":21.765700000000002},null,"/cow"]
[null,"Machinery repair & maintenance"]
[null,null,null,{"$f":"Input!D158","v":123000},null,"machinery capital cost"]
[null,null,"x",{"$f":"Input!E83","v":1},null,"% repair rate"]
[null,null,"=",{"$f":"SUM(D142*(D143/100))","v":1230},null,"oil, repairs & maintenance"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"SUM(D144/D145)","v":12.3},null,"/cow"]
[null,"Building & fence repair"]
[null,null,null,{"$f":"Input!D150+Input!D164","v":126670},null,"building capital cost"]
[null,null,"x",{"$f":"Input!E84","v":2},null,"% repair rate"]
[null,null,"=",{"$f":"SUM(D148*(D149/100))","v":2533.4},null,"oil, repairs & maintenance"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"SUM(D150/D151)","v":25.334},null,"/cow"]
[]
[null,"Total","=",{"$f":"SUM(D152+D146+D140)","v":59.399700000000003},null,"/cow"]
[]
["  2.03 Utilities"]
[null,null,null,{"$f":"SUM(Input!E91:E93)","v":1160.3724},null,"annual cost"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(D157/D158,2)","v":11.6},null,"/cow"]
[]
["  2.04  Marketing & Transportation (Culls)"]
["   Trucking"]
[null,"Calves",null,{"$f":"ROUND(Input!E13*Input!E15/100,0)","v":88},null,"calves"]
[null,null,"x",{"$f":"Input!E20","v":463},null,"lbs/calf"]
[null,null,"x",{"$f":"Input!E100","v":1.9},null,"/cwt (trucking cost)"]
[null,null,"÷",100,null,"lbs/cwt"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(((D163*D164)*D165/D166)/D167,2)","v":7.74},null,"/cow"]
[]
[null,"Cull Cows",null,{"$f":"Input!E13*Input!E22/100","v":5},null,"cull cows"]
[null,null,"-",{"$f":"ROUND(Input!E13*Input!E24/100,0)","v":2},null,"cows died"]
[null,null,"x",{"$f":"Input!E98","v":1200},null,"lbs/cow"]
[null,null,"x",{"$f":"Input!E100","v":1.9},null,"/cwt (trucking cost)"]
[null,null,"÷",100,null,"lbs/cwt"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND((((D170-D171)*D172*D173)/D174)/D175,2)","v":0.68},null,"/cow"]
[]
[null,"Cull Bulls",null,{"$f":"Input!E14*Input!E23/100","v":0.6},null,"cull bulls"]
[null,null,"x",{"$f":"Input!E99","v":1350},null,"lbs/bull"]
[null,null,"x",{"$f":"Input!E100","v":1.9},null,"/cwt (trucking cost)"]
[null,null,"÷",100,null,"lbs/cwt"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND((((D178)*D179*D180)/D181)/D182,2)","v":0.15},null,"/cow"]
[]
["   Selling commission & insurance "]
[null,"Calves",null,{"$f":"Input!E104","v":30},null,"Commission, Insurance"]
[null,null,"x",{"$f":"D163","v":88},null,"calves"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"((D186)*D187)/D188","v":26.4},null,"/cow"]
[]
[null,"Cull Cows",null,{"$f":"Input!E102+Input!E103","v":41.75},null,"Commission, Insurance"]
[null,null,"x",{"$f":"D170","v":5},null,"cull cows"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"((D191)*D192)/D193","v":2.0874999999999999},null,"/cow"]
[]
[null,null,"=",{"$f":"ROUND(D194+D189+D176+D183+D168,2)","v":37.06},null,"/cow"]
[]
["   2.05  Death Loss"]
[null,"Cows",null,{"$f":"Input!E119","v":3300},null,"/cow"]
[null,null,"x",{"$f":"Input!E24","v":2},null,"% mortality rate"]
[null,null,"=",{"$f":"ROUND(D199*D200/100,2)","v":66},null,"/cow"]
[]
[null,"Bulls",null,{"$f":"Input!E75","v":4300},null,"/bull"]
[null,null,"x",{"$f":"Input!E24","v":2},null,"% mortality rate"]
[null,null,"x",{"$f":"Input!E14","v":6},null,"bulls"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(((D203*D204/100)*D205)/D206,2)","v":5.16},null,"/cow"]
[]
[null,"Total",null,{"$f":"D201+D207","v":71.16},null,"/cow"]
[]
["   2.06 Insurance"]
[null,null,null,{"$f":"Input!D150","v":63250},null,"bldg & equip invest"]
[null,null,"x",{"$f":"Input!E112","v":0.4},null,"cost/$100 Capital"]
[null,null,"÷",100,null,"units of $100"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(D212*(D213/D214)/D215,2)","v":2.5299999999999998},null,"/cow"]
[]
[null,null,null,{"$f":"Input!D169","v":325800},null,"total for herd"]
[null,null,"÷",100,null,"units of $100"]
[null,null,"x",{"$f":"Input!E111","v":0.45},null,"insurance rate/$100"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"((D218/D219)*D220)/D221","v":14.661000000000001},null,"/cow"]
[]
[null,null,null,{"$f":"Input!E113","v":49},null,"coverage for liability"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(D224/D225,2)","v":0.49},null,"/cow"]
[]
[null,"Total","=",{"$f":"ROUND(D216+D222+D226,2)","v":17.68},null,"/cow"]
[]
["  2.07  Herd Replacement"]
[null,"Cows",null,{"$f":"Input!E119","v":3300},null,"bred heifer"]
[null,null,"-",{"$f":"Input!E121","v":2200},null,"cull cow"]
[null,null,"x",{"$f":"Input!E22","v":5},null,"% replacement rate"]
[null,null,"=",{"$f":"ROUND((D231-D232)*(D233/100),2)","v":55},null,"/cow"]
[]
[null,"Bulls",null,{"$f":"Input!E75","v":4300},null,"bull value"]
[null,null,"-",{"$f":"Input!E76","v":2500},null,"bull cull value"]
[null,null,"x",{"$f":"Input!E23","v":10},null,"% replacement rate"]
[null,null,"x",{"$f":"Input!E14","v":6},null,"number of bulls"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND((((D236-D237)*(D238/100)*D239)/D240),2)","v":10.8},null,"/cow"]
[]
[null,"Total",null,{"$f":"D234+D241","v":65.8},null,"/cow"]
[]
["   2.08  Miscellaneous"]
[null,null,null,{"$f":"Input!E116","v":1000},null,"total office expenses"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(D246/D247,2)","v":10},null,"/cow"]
[]
["   2.09  Land Taxes"]
[null,null,null,{"$f":"Input!E124","v":5},null,"acres/cow"]
[null,null,"x",{"$f":"Input!E126","v":4},null,"/acre"]
[null,null,"=",{"$f":"D251*D252","v":20},null,"/cow"]
[]
["   2.10 Operating Interest"]
["         (Operating interest is charged on one half of the subtotal operating costs.)"]
[null,null,null,{"$f":"Summary!F22","v":818.35469999999987},null,"subtotal operating costs"]
[null,null,"÷",2,null,"average"]
[null,null,"x",{"$f":"Input!E107","v":7.75},null,"% operating interest"]
[null,null,"=",{"$f":"ROUND((D257/D258)*(D259/100),2)","v":31.71},null,"/cow"]
[]
["Capital Costs"]
[]
["  Handling Facilities"]
["    Holding Chutes",null,null,null,null,{"$f":"Input!D137","v":6000}]
["    Pens (working & sorting)",null,null,null,null,{"$f":"Input!D138","v":15000}]
["    Feedlot Fence",null,null,null,null,{"$f":"Input!D139","v":4000}]
["    Round Bale Feeders",null,null,null,null,{"$f":"Input!D140","v":2400}]
["    Troughs & Miscellaneous",null,null,null,null,{"$f":"Input!D141","v":2500}]
["    Waterers ",null,null,null,null,{"$f":"Input!D142","v":6000}]
["    Squeeze, Gates & Scale",null,null,null,null,{"$f":"Input!D143","v":6000}]
["    Pasture Watering System",null,null,null,null,{"$f":"Input!D144","v":4000}]
["    Pasture Water Source ",null,null,null,null,{"$f":"Input!D145","v":3000}]
["    Gates",null,null,null,null,{"$f":"Input!D146","v":1450}]
["    Well & Pressure System",null,null,null,null,{"$f":"Input!D147","v":8000}]
["    Hydro (6 poles @ $400)",null,null,null,null,{"$f":"Input!D148","v":2400}]
["    Storage Bins",null,null,null,null,{"$f":"Input!D149","v":2500}]
["  Total Building Cost",null,null,null,null,{"$f":"Input!D150","v":63250}]
[]
["  Machinery & Equipment:"]
["    Tractor & Loader ($120,000@50%)",null,null,null,null,{"$f":"Input!D153","v":36000}]
["    Miscellaneous Machinery",null,null,null,null,{"$f":"Input!D154","v":10000}]
["    Bale Shredder",null,null,null,null,{"$f":"Input!D155","v":22000}]
["    Stock Trailer",null,null,null,null,{"$f":"Input!D156","v":25000}]
["    Truck ($60,000@ 50%)",null,null,null,null,{"$f":"Input!D157","v":30000}]
["  Total ",null,null,null,null,{"$f":"Input!D158","v":123000}]
[]
["  Land",null,null,null,null,{"$f":"Input!D160","v":425000}]
["  Fence"]
["        - perimeter",null,null,null,null,{"$f":"Input!D162","v":55500}]
["        - internal",null,null,null,null,{"$f":"Input!D163","v":7920}]
["  Total ",null,null,null,null,{"$f":"Input!D164","v":63420}]
[]
["   Breeding Stock"]
["         Cows",null,null,null,null,{"$f":"Input!D167","v":300000}]
["         Bulls",null,null,null,null,{"$f":"Input!D168","v":25800}]
["  Total ",null,null,null,null,{"$f":"Input!D169","v":325800}]
[]
["Total Capital Costs",null,null,null,null,{"$f":"Input!D171","v":1000470}]
[]
["B.  Fixed Costs"]
[null,null,null,null,"Original Cost - Salvage Value"]
[null,null,null,null,"Useful Life"]
[]
["3.  Depreciation"]
["   3.01  Handling Facilities"]
[null,null,null,{"$f":"Input!D150","v":63250},null,"original value"]
[null,null,"-",{"$f":"(Input!E137/100)*Input!D137","v":0},null,"salvage value"]
[null,null,"÷",{"$f":"Input!G137","v":20},null,"years useful life"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(((D307-D308)/D309)/D310,2)","v":31.63},null,"/cow"]
[]
["   3.02  Machinery & Equipment"]
[null,null,null,{"$f":"Input!D158","v":123000},null,"original value"]
[null,null,"-",{"$f":"(Input!E153/100)*D314","v":24600},null,"salvage value"]
[null,null,"÷",{"$f":"Input!G153","v":10},null,"years useful life"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND((D314-D315)/D316/D317,2)","v":98.4},null,"/cow"]
[]
["   3.03  Fencing"]
[null,null,null,{"$f":"Input!D162","v":55500},null,"perimeter fence"]
[null,null,"+",{"$f":"Input!D163","v":7920},null,"cross fence"]
[null,null,"=",{"$f":"D321+D322","v":63420},null,"fence cost"]
[null,null,"-",{"$f":"D323*Input!E162/100","v":0},null,"salvage value"]
[null,null,"÷",{"$f":"Input!G162","v":20},null,"years useful life"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"IF(ISERR(D328),0,ROUND(((D323-D324)/D325)/D326,2))","v":31.71},null,"/cow"]
[]
["4.  Investment:"]
[null,null,null,"Original Value + Salvage Value",null,null,"x Investment Rate"]
[null,null,null,null,2]
[]
["   4.01  Handling Facilities"]
[null,null,null,{"$f":"D307","v":63250},null,"total building value"]
[null,null,"+",{"$f":"D308","v":0},null,"salvage value"]
[null,null,"÷",2,null,"average"]
[null,null,"x",{"$f":"Input!E106","v":3},null,"% investment interest"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(((D334+D335)/D336*(D337/100))/D338,2)","v":9.49},null,"/cow"]
[]
["   4.02  Machinery & Equipment"]
[null,null,null,{"$f":"D314","v":123000},null,"original value"]
[null,null,"+",{"$f":"(Input!E153/100)*D342","v":24600},null,"salvage value"]
[null,null,"÷",2,null,"average"]
[null,null,"x",{"$f":"Input!E106","v":3},null,"% investment interest"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND((((D342+D343)/D344)*(D345/100))/D346,2)","v":22.14},null,"/cow"]
[]
["   4.03  Livestock"]
[null,"Cows",null,{"$f":"Input!E120","v":3000},null,"/cow"]
[null,null,"x",{"$f":"Input!E106","v":3},null,"% investment interest"]
[null,null,"=",{"$f":"ROUND(D350*(D351/100),2)","v":90},null,"/cow"]
[]
[null,"Bulls",null,{"$f":"Input!E75","v":4300},null,"bull value"]
[null,null,"x",{"$f":"Input!E106","v":3},null,"% investment interest"]
[null,null,"x",{"$f":"Input!E14","v":6},null,"bulls"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"ROUND(((D354*D355/100)*D356)/D357,2)","v":7.74},null,"/cow"]
[]
[null,"Total","=",{"$f":"D352+D358","v":97.74},null,"/cow"]
[]
["   4.04  Pasture"]
[null,"Land"]
[null,null,null,{"$f":"Input!E124*Input!E13","v":500},null,"acres"]
[null,null,"x",{"$f":"Input!E125","v":850},null,"/acre"]
[null,null,"x",{"$f":"Input!E106","v":3},null,"% investment interest"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"(D364*D365*(D366/100))/D367","v":127.5},null,"/cow"]
[]
[null,"Fence Investment Cost"]
[null,null,null,{"$f":"D323","v":63420},null,"fence cost"]
[null,null,"+",{"$f":"D323*Input!E162/100","v":0},null,"salvage value"]
[null,null,"=",{"$f":"D371+D372","v":63420},null,"total"]
[null,null,"÷",2,null,"average"]
[null,null,"x",{"$f":"Input!E106","v":3},null,"% investment interest"]
[null,null,"÷",{"$f":"Input!E13","v":100},null,"cows"]
[null,null,"=",{"$f":"IF(ISERR(D378),0,ROUND(((D373/D374)*(D375/100))/D376,2))","v":9.51},null,"/cow"]
[]
[null,"Total","=",{"$f":"D368+D377","v":137.01},null,"/cow"]
[]
["C.  Labour"]
[null,null,null,{"$f":"Input!D174","v":4},null,"hours/cow/year"]
[null,null,"x",{"$f":"Input!D175","v":26},null,"/hour"]
[null,null,"=",{"$f":"ROUND(D382*D383,2)","v":104},null,"/cow"]
[]
["Profitability and Breakeven Analysis:"]
[{"$f":"\"Gross Revenue =  calf weight cwt x $/cwt x % calf crop (eg. \"&Input!E20/100&\" x $\"&Input!E21&\"/cwt x \"&Input!E15&\"% = $\"&TEXT(Summary!F48,\"0.00\")&\")\"","v":"Gross Revenue =  calf weight cwt x $/cwt x % calf crop (eg. 4.63 x $176.27/cwt x 88% = $718.19)"}]
[{"$f":"\"Operating Expense Ratio =  (operating  cost ÷ gross revenue) x 100 (eg. ($\"&TEXT(Summary!F24, \"0.00\")&\" ÷ $\"&TEXT(Summary!F48,\"0.00\")&\" ) x 100 = \"&TEXT(Summary!F55*100,\"0.0\")&\"%)\"","v":"Operating Expense Ratio =  (operating  cost ÷ gross revenue) x 100 (eg. ($850.06 ÷ $718.19 ) x 100 = 118.4%)"}]
[{"$f":"\"Breakeven Price $/cwt = Cost ÷ % calf crop ÷ calf weight cwt (eg. $\"&TEXT(Summary!F42,\"0.00\")&\" ÷ \"&Input!E15&\"% ÷  \"&Input!E20/100&\" = $\"&TEXT(Summary!H61,\"0.00\")&\")\"","v":"Breakeven Price $/cwt = Cost ÷ % calf crop ÷ calf weight cwt (eg. $1382.18 ÷ 88% ÷  4.63 = $339.24)"}]
["Cost Summary:"]
[{"$f":"\"Summer Grazing Cost Per Cow Per Day =  pasture cost ÷ days (eg. $\"&TEXT(Summary!F35+Summary!F21+Summary!F30+Summary!F8,\"0.00\")&\" ÷ \"&Input!G41&\" = $\"&TEXT(Summary!F66,\"0.00\")&\")\"","v":"Summer Grazing Cost Per Cow Per Day =  pasture cost ÷ days (eg. $188.72 ÷ 170 = $1.11)"}]
[{"$f":"\"Extended Grazing Cost Per Cow Per Day =   grazing cost ÷ days (eg. $\"&TEXT('Extended Grazing'!G56, \"0.00\")&\" ÷ \"&Input!G42&\" = $\"&TEXT(Summary!F67,\"0.00\")&\")\"","v":"Extended Grazing Cost Per Cow Per Day =   grazing cost ÷ days (eg. $29.63 ÷ 30 = $0.99)"}]
[{"$f":"\"Winter Feed Cost Per Cow Per Day = feed cost ÷ days (eg. $\"&TEXT(Summary!F5+Summary!F6+Summary!F7,\"0.00\")&\" ÷ \"&Input!G43&\" = $\"&TEXT(Summary!F68,\"0.00\"&\")\")","v":"Winter Feed Cost Per Cow Per Day = feed cost ÷ days (eg. $477.16 ÷ 165 = $2.89)"}]
[{"$f":"\"Yardage Cost Per Cow Per Day =  ($\"&TEXT(Summary!F14,\"0.00\")&\" fuel & repair + $\"&TEXT(Details!D216,\"0.00\")&\" building insurance + $\"&TEXT(Details!D159,\"0.00\")&\" utilities + $\"&TEXT(D311,\"0.00\")&\" buiding depreciation+ $\"&TEXT(D318,\"0.00\")&\" machinery depreciation + $\"&TEXT(D339,\"0.00\")&\" building investment + $\"&TEXT(D347,\"0.00\")&\" machinery investment + $\"&TEXT(Summary!F20*((Input!G42+Input!G43)/365),\"0.00\")&\" misc. + $\"&TEXT(Details!D384*0.625,\"0.00\")&\" labour) ÷ \"&Input!G43+Input!G42&\" days = $\"&TEXT(Summary!F69,\"0.000\")","v":"Yardage Cost Per Cow Per Day =  ($59.40 fuel & repair + $2.53 building insurance + $11.60 utilities + $31.63 buiding depreciation+ $98.40 machinery depreciation + $9.49 building investment + $22.14 machinery investment + $5.34 misc. + $65.00 labour) ÷ 195 days = $1.567"}]
[]
[]
[]
[null,null,null,null,null,null,null,null,"October, 2022"]