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[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
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[null,"Guidelines For Estimating"]
[null,"Swine Farrow-Finish Costs"]
[null,{"$f":"\"Based On \"&'Farrow Input'!G13&\" Sows and \"&FIXED('Farrow Input'!F83,0)&\" Pigs Sold\"","v":"Based On 500 Sows and 13,033 Pigs Sold"}]
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[null,null,null,null,null,null,"Date:","June, 2025"]
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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 swine farrow to finish 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. The assumptions on which the costs are based are outlined in the supporting pages. These assumptions were arrived at using the breeding stock, management practices, and facilities seen in modern, well managed swine operations of comparable size in Manitoba. Productivity and performance assumptions are based on information collected by department specialists, feed companies and other organizations. Where individual herd productivity and performance levels differ from those listed, adjustments will be required. "]
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[null,"This tool is available as an Excel worksheet at: "]
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[null,"                                                                                          is also available to help"]
[null,"determine machinery costs."]
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[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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{"sheet":"Assumptions","index":1,"n_rows":26,"n_cols":2,"rows_kept":26,"cut":false,"hidden":false,"merged":[[20,1,23,7],[25,1,30,7],[1,1,1,7],[10,1,13,7],[15,1,18,7],[3,1,8,7]]}
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[null,"Farrow-Finish Pig Cost of Production"]
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[null,{"$f":"\"The following farrow to finish budget is based on the assumption that all feed is purchased or home-mixed. The budget includes a land investment cost for \"&'Fixed Cost'!D33&\" acres, with \"&'Fixed Cost'!C46&\" acres rented out at $\"&'Fixed Cost'!C47&\" per acre, of the estimated \"&ROUND(((('Farrow Input'!C162*'Farrow Input'!H164)/(40.768*2))*2.4709661),0)&\" to \"&ROUND(((('Farrow Input'!C162*'Farrow Input'!H164)/(26.362*2))*2.4709661),0)&\" acres of total landbase that would be required for this size of livestock operation.  This land base falls within the 2XP2O5 application rate, soil phosphorus levels permitting.\"","v":"The following farrow to finish budget is based on the assumption that all feed is purchased or home-mixed. The budget includes a land investment cost for 40 acres, with 0 acres rented out at $100 per acre, of the estimated 233 to 361 acres of total landbase that would be required for this size of livestock operation.  This land base falls within the 2XP2O5 application rate, soil phosphorus levels permitting."}]
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[null,"The budget includes an assumption that 1.75% of the market pigs are sold as lightweight pigs. It is assumed that when the lightweight pigs are sold, they will have a salvage value. Therefore, total marketings are reduced by only 1% to compensate for the lightweight pigs. "]
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[null,"The budget includes an assumption that this particular operation is \"all-in, all-out\" by  room. Space allocations for finishing pigs are in accordance with the Recommended Code of Practice for the Care and Handling of Farm Animals: Pigs."]
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[null,"The rations illustrated in this budget are examples only. Individual farm conditions should be taken into account when formulating the diets. Producers need to know the feed intakes of their animals. Please consult with a nutritionist for diet information and suggestions."]
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[null,"The Manitoba pork production industry profile is changing and this budget was specifically designed to address the need of producers who may want to analyze the cost of production for a new farrow to finish operation. Several companies are offering contracts with varying levels of guarantees. Producers need to accurately calculate their costs before they can properly make a decision."]

{"sheet":"Farrow-Finish Summary","index":2,"n_rows":71,"n_cols":9,"rows_kept":71,"cut":false,"hidden":false,"merged":[[1,4,1,6],[0,0,0,8],[70,0,71,8],[45,0,45,8]]}
[{"$f":"'Farrow Input'!G13&\" Sow Farrow-Finish Cost of Production Summary - \"&Introduction!H12","v":"500 Sow Farrow-Finish Cost of Production Summary - June, 2025"}]
[null,null,null,null,"Purchased Feed"]
[null,null,null,null,"$/Pig","$/Sow","Total",null,"Your "]
["A. Operating Costs",null,null,null,"Sold","/Year","Cost",null,"Cost"]
["1.","Feed Costs:"]
[null,"Sow Lactation ",null,null,{"$f":"'Farrow Input'!G56","v":5.997504127982813},{"$f":"E6*'Farrow Input'!$G$83","v":156.33094259999999},{"$f":"E6*'Farrow Input'!$F$83","v":78165.471300000005}]
[null,"Sow Gestation ",null,null,{"$f":"'Farrow Input'!F56","v":14.938251783933092},{"$f":"E7*'Farrow Input'!$G$83","v":389.38047099999994},{"$f":"E7*'Farrow Input'!$F$83","v":194690.23549999998}]
[null,"Boar Ration",null,null,{"$f":"'Farrow Input'!H56","v":9.8929948352367791E-2},{"$f":"E8*'Farrow Input'!$G$83","v":2.5787080337528185},{"$f":"E8*'Farrow Input'!$F$83","v":1289.3540168764093}]
[null,"Pre Starter 1",null,null,{"$f":"'Farrow Input'!E44","v":1.5250261336607078},{"$f":"E9*'Farrow Input'!$G$83","v":39.75133120000001},{"$f":"E9*'Farrow Input'!$F$83","v":19875.665600000004}]
[null,"Pre Starter 2",null,null,{"$f":"'Farrow Input'!F44","v":4.2185222128443183},{"$f":"E10*'Farrow Input'!$G$83","v":109.96},{"$f":"E10*'Farrow Input'!$F$83","v":54980}]
[null,"Starter 1",null,null,{"$f":"'Farrow Input'!G44","v":10.378935663316197},{"$f":"E11*'Farrow Input'!$G$83","v":270.53733699999998},{"$f":"E11*'Farrow Input'!$F$83","v":135268.6685}]
[null,"Starter 2",null,null,{"$f":"'Farrow Input'!H44","v":11.380518299700761},{"$f":"E12*'Farrow Input'!$G$83","v":296.64458999999999},{"$f":"E12*'Farrow Input'!$F$83","v":148322.29500000001}]
[null,"Starter",null,null,{"$f":"'Farrow Input'!F96","v":17.13},{"$f":"E13*'Farrow Input'!$G$83","v":446.51057999999995},{"$f":"E13*'Farrow Input'!$F$83","v":223255.28999999998}]
[null,"Grower ",null,null,{"$f":"'Farrow Input'!G96","v":76.260000000000005},{"$f":"E14*'Farrow Input'!$G$83","v":1987.7931599999999},{"$f":"E14*'Farrow Input'!$F$83","v":993896.58000000007}]
["","Finisher ",null,null,{"$f":"'Farrow Input'!H96","v":41.99},{"$f":"E15*'Farrow Input'!$G$83","v":1094.51134},{"$f":"E15*'Farrow Input'!$F$83","v":547255.67000000004}]
["Total Feed Cost",null,null,null,{"$f":"SUM(E6:E15)","v":183.91768816979027},{"$f":"SUM(F6:F15)","v":4793.9984598337523},{"$f":"SUM(G6:G15)","v":2396999.2299168766}]
[]
["2.","Other Operating Costs:",null,null,null,""]
[null,"Veterinary Medicine & Supplies",null,null,{"$f":"'Farrow Input'!C118+'Farrow Input'!C122","v":5.3709813550218675},{"$f":"E19*'Farrow Input'!$G$83","v":140},{"$f":"E19*'Farrow Input'!$F$83","v":70000}]
[null,"Maintenance & Repairs",null,null,{"$f":"'Farrow Input'!C128","v":5.905481555538505},{"$f":"E20*'Farrow Input'!$G$83","v":153.93228222666667},{"$f":"E20*'Farrow Input'!$F$83","v":76966.141113333331}]
[null,"Hydro & Propane",null,null,{"$f":"'Farrow Input'!C135+'Farrow Input'!C141","v":9.2736806567942907},{"$f":"E21*'Farrow Input'!$G$83","v":241.72775999999996},{"$f":"E21*'Farrow Input'!$F$83","v":120863.87999999999}]
[null,"Insurance",null,null,{"$f":"'Farrow Input'!H148","v":4.8543080361942739},{"$f":"E22*'Farrow Input'!$G$83","v":126.53239327143994},{"$f":"E22*'Farrow Input'!$F$83","v":63266.196635719971}]
[null,"Manure Costs",null,null,{"$f":"'Farrow Input'!C177","v":2.4593768742236337},{"$f":"E23*'Farrow Input'!$G$83","v":64.106117603513241},{"$f":"E23*'Farrow Input'!$F$83","v":32053.058801756619}]
[null,"Office Supplies",null,null,{"$f":"'Farrow Input'!C182","v":7.6728305071740971E-2},{"$f":"E24*'Farrow Input'!$G$83","v":2},{"$f":"E24*'Farrow Input'!$F$83","v":1000.0000000000001}]
[null,"Marketing & Transport.",null,null,{"$f":"'Farrow Input'!C192","v":5.6099999999999994},{"$f":"E25*'Farrow Input'!$G$83","v":146.23025999999999},{"$f":"E25*'Farrow Input'!$F$83","v":73115.12999999999}]
[null,"Artificial Insemination Costs",null,null,{"$f":"'Farrow Input'!C200","v":1.5750402823601626},{"$f":"E26*'Farrow Input'!$G$83","v":41.054999999999993},{"$f":"E26*'Farrow Input'!$F$83","v":20527.5}]
[null,"Herd Replacement",null,null,{"$f":"'Farrow Input'!C227","v":0.63552904166346957},{"$f":"E27*'Farrow Input'!$G$83","v":16.565699999999996},{"$f":"E27*'Farrow Input'!$F$83","v":8282.8499999999985}]
[null,"Property Tax",null,null,{"$f":"'Farrow Input'!C239","v":0.96677664390393614},{"$f":"E28*'Farrow Input'!$G$83","v":25.2},{"$f":"E28*'Farrow Input'!$F$83","v":12600}]
["Subtotal Operating Costs",null,null,null,{"$f":"SUM(E19:E28)+E16","v":220.64559092056214},{"$f":"SUM(F19:F28)+F16","v":5751.3479729353721},{"$f":"SUM(G19:G28)+G16","v":2875673.9864676865}]
[null,"Interest on Operating Costs",null,null,{"$f":"'Farrow Input'!D247","v":3.7872455537460872},{"$f":"E30*'Farrow Input'!G83","v":98.718342603945501},{"$f":"E30*'Farrow Input'!F83","v":49359.171301972754}]
["Total Operating Costs",null,null,null,{"$f":"SUM(E29:E30)","v":224.43283647430823},{"$f":"SUM(F29:F30)","v":5850.0663155393177},{"$f":"SUM(G29:G30)","v":2925033.1577696591}]
[]
["B. Fixed Costs",null,null,null,null,""]
[null,"Buildings & Manure Storage",null,null,{"$f":"'Fixed Cost'!D29","v":32.7484114777616},{"$f":"E34*'Farrow Input'!$G$83","v":853.6200935793338},{"$f":"E34*'Farrow Input'!$F$83","v":426810.04678966693}]
[null,"Barn Equipment",null,null,{"$f":"'Fixed Cost'!I29","v":21.635037323530366},{"$f":"E35*'Farrow Input'!$G$83","v":563.93888287514244},{"$f":"E35*'Farrow Input'!$F$83","v":281969.44143757125}]
[null,"Breeding Stock",null,null,{"$f":"'Fixed Cost'!I41+'Fixed Cost'!I53","v":2.2824270658901789},{"$f":"E36*'Farrow Input'!$G$83","v":59.493743899493403},{"$f":"E36*'Farrow Input'!$F$83","v":29746.871949746703}]
[null,"Land",null,null,{"$f":"'Fixed Cost'!D43","v":1.0397552271616022},{"$f":"E37*'Farrow Input'!$G$83","v":27.102259751194321},{"$f":"E37*'Farrow Input'!$F$83","v":13551.129875597162}]
["Total Fixed Costs",null,null,null,{"$f":"SUM(E34:E37)","v":57.705631094343737},{"$f":"SUM(F34:F37)","v":1504.154980105164},752077.49005258211]
[]
["C. Labour",null,null,null,null,""]
[null,{"$f":"'Farrow Input'!C100","v":120},"hours/week farrow wean",null,{"$f":"'Farrow Input'!C105","v":12.927184838486918},{"$f":"E41*'Farrow Input'!$G$83","v":336.96},{"$f":"E41*'Farrow Input'!$F$83","v":168480}]
[null,{"$f":"'Farrow Input'!C107","v":40},"hours/week grower finish",null,{"$f":"'Farrow Input'!C112","v":4.3090616128289723},{"$f":"E42*'Farrow Input'!$G$83","v":112.32},{"$f":"E42*'Farrow Input'!$F$83","v":56159.999999999993}]
["Total Labour Cost",null,null,null,{"$f":"SUM(E41:E42)","v":17.236246451315889},{"$f":"SUM(F41:F42)","v":449.28},{"$f":"SUM(G41:G42)","v":224640}]
["Total Cost of Production",null,null,null,{"$f":"E31+E38+E43","v":299.37471401996783},{"$f":"F31+F38+F43","v":7803.5012956444816},{"$f":"G31+G38+G43","v":3901750.6478222413}]
[]
["Profitability and Breakeven Analysis"]
[]
["Estimated Farmgate",null,null,null," $/Pig"," $/Sow","Total"]
[null,"Market Price ($ per 100kg)",null,null,{"$f":"'Farrow Input'!D60","v":277}]
[null,"Market weight (shrunk-kg/hog live)",null,null,{"$f":"('Farrow Input'!H66)*(1-('Farrow Input'!G82/100))","v":119.9988}]
[null,"Dressing %",null,null,{"$f":"'Farrow Input'!H61","v":80}]
[null,"Premium per head sold",null,null,{"$f":"'Farrow Input'!D61","v":0}]
[null,"Land rental per head sold",null,null,{"$f":"SUM(('Fixed Cost'!C47*'Fixed Cost'!C46)/'Farrow Input'!F83)","v":0}]
[null,"Gross Revenue  / hog",null,null,{"$f":"SUM(((E50*E51)*('Farrow Input'!$H$60/100)*E49)/10000+E52)+E53","v":292.50907488000001},{"$f":"E54*'Farrow Input'!$G$83","v":7624.5415458220805},{"$f":"ROUND(E54*'Farrow Input'!$F$83,0)","v":3812271}]
[]
["Marginal Returns "]
[null,"Over Operating Costs",null,null,{"$f":"SUM(E54-E31)","v":68.076238405691782},{"$f":"SUM(F54-F31)","v":1774.4752302827628},{"$f":"SUM(G54-G31)","v":887237.84223034093}]
[null,"Over Operating & Labour Costs",null,null,{"$f":"SUM(E54-E31-E43)","v":50.83999195437589},{"$f":"SUM(F54-F31-F43)","v":1325.1952302827629},{"$f":"SUM(G54-G31-G43)","v":662597.84223034093}]
[null,"Over Total Costs (Net Profit)",null,null,{"$f":"SUM(E54-E44)","v":-6.8656391399678114},{"$f":"SUM(F54-F44)","v":-178.95974982240114},{"$f":"SUM(G54-G44)","v":-89479.647822241299}]
[]
["Operating Expense Ratio",null,null,null,{"$f":"SUM(E31/E54)","v":0.76726794396509024}]
[]
["Breakeven Selling Price",null,null,null,"$/100 kg ","$/cwt "]
[null,"Operating Costs",null,null,{"$f":"(E31/(('Farrow Input'!$H$66*(1-('Farrow Input'!$G$82/100))*'Farrow Input'!$H$61/100*'Farrow Input'!$H$60/100))*100)","v":212.53322047832998},{"$f":"E64/2.2046","v":96.40443639586772}]
[null,"Operating & Labour Costs",null,null,{"$f":"((E31+E43)/(('Farrow Input'!$H$66*(1-('Farrow Input'!$G$82/100)))*'Farrow Input'!$H$61/100*'Farrow Input'!$H$60/100))*100","v":228.85558678089063},{"$f":"E65/2.2046","v":103.80821318193351}]
[null,"Total Costs",null,null,{"$f":"((E31+E43+E38)/(('Farrow Input'!$H$66*(1-('Farrow Input'!$G$82/100))*'Farrow Input'!$H$61/100*'Farrow Input'!$H$60/100))*100)","v":283.50161723205088},{"$f":"E66/2.2046","v":128.59548999004394}]
[]
["Return On Assets (ROA)",null,null,null,{"$f":"SUM((E59+E30+'Fixed Cost'!G70)*'Farrow Input'!$H$70)/(('Fixed Cost'!D52)+(((E54-E53)/2)*'Farrow Input'!H74))","v":2.3820967292276552E-2}]
[]
["¹ FOOTNOTE: Break-even Price = Cost per Hog Sold ÷ (Slaughter Weight(-shrink) X Dressing Percentage X Index)"]
["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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["Risk & Sensitivity Analysis"]
[]
[null,null,"Purchased Feed"]
[null,null,"Per Pig"]
["A.  Operating Costs"]
[null,"Feed cost",{"$f":"'Farrow-Finish Summary'!E16","v":183.91768816979027}]
[null,"Other Operating Costs",{"$f":"SUM(C8-C6)","v":40.515148304517965}]
[null,"Subtotal",{"$f":"'Farrow-Finish Summary'!E31","v":224.43283647430823}]
["B.  Fixed Costs",null,{"$f":"'Farrow-Finish Summary'!E38","v":57.705631094343737}]
["C.  Labour",null,{"$f":"'Farrow-Finish Summary'!E43","v":17.236246451315889}]
["Total Costs",null,{"$f":"SUM(C8:C10)","v":299.37471401996783}]
[]
["Estimated Farmgate"]
[null,"Price ($ per 100kg)",{"$f":"'Farrow-Finish Summary'!E49","v":277}]
[]
[]
[null,null,"Up",null,"Down"]
[null,"Percent Market Price Variation",0.1,null,0.1]
[null,"Percent Feed Cost Variation",0.1,null,0.05]
[]
[]
[null,"Higher Price ($ per 100kg)",{"$f":"SUM(C14*(1+C18))","v":304.70000000000005}]
[null,"Lower Price ($ per 100kg)",{"$f":"SUM(C14*(1-E18))","v":249.3}]
[null,"Higher Feed Cost",{"$f":"SUM(C6+(C6*(C19)))","v":202.30945698676931}]
[null,"Lower Feed Cost",{"$f":"SUM(C6-(C6*E19))","v":174.72180376130075}]
[]
[]
[{"$f":"\"Higher Margin Scenario - Price Up \"&C18*100&\"% and Feed Price Down \"&E19*100&\"%\"","v":"Higher Margin Scenario - Price Up 10% and Feed Price Down 5%"}]
[null,"Operating Costs",{"$f":"SUM(C7+C25)","v":215.23695206581871}]
[null,"Total Costs",{"$f":"C29+C10+C9","v":290.17882961147831}]
[null,"Gross Revenue / hog",{"$f":"SUM((('Farrow-Finish Summary'!$E$50*'Farrow-Finish Summary'!$E$51)*('Farrow Input'!$H$60/100)*C22)/10000+'Farrow-Finish Summary'!$E$52)","v":321.75998236800007}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C31-C29)","v":106.52303030218135}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C31-C29-C10)","v":89.286783850865461}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C31-C30)","v":31.58115275652176}]
[null,"Operating Expense Ratio",{"$f":"SUM(C29/C31)","v":0.66893636207267715}]
[]
[{"$f":"\"Lower Margin Scenario - Price Down \"&E18*100&\"% and Feed Price Up \"&C19*100&\"%\"","v":"Lower Margin Scenario - Price Down 10% and Feed Price Up 10%"}]
[null,"Operating Costs",{"$f":"SUM(C7+C24)","v":242.82460529128727}]
[null,"Total Costs",{"$f":"C9+C10+C39","v":317.76648283694692}]
[null,"Gross Revenue / hog",{"$f":"SUM((('Farrow-Finish Summary'!$E$50*'Farrow-Finish Summary'!$E$51)*('Farrow Input'!$H$60/100)*C23)/10000+'Farrow-Finish Summary'!$E$52)","v":263.25816739200002}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C41-C39)","v":20.433562100712749}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C41-C39-C10)","v":3.1973156493968595}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C41-C40)","v":-54.508315444946902}]
[null,"Operating Expense Ratio",{"$f":"SUM(C39/C41)","v":0.92238203926153406}]
[]
[]
["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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[]
["Farrow - Finish Pig Production Costs"]
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[1," This input table outlines the cost of production for a farrow finish operation."]
[2," Buildings and equipment are valued at new cost."]
[3," Purchased feed is used.  "]
[4," Manure haulage is contracted out."]
[5," Gilts are purchased for herd replacement."]
[6," No weaner pigs are sold."]
[]
["Farrow - Wean Pig Production Assumptions"]
["Indicators of Productivity"]
[null,"Sows",null,null,null,null,500,300,"/sow"]
[null,"Boars",null,null,null,null,3,3000,"/boar"]
[null,"Litters/Sow/Year",null,null,null,null,2.38]
[null,"Average Weaning Age (days)",null,null,null,null,21]
[null,"Average Born Alive per Litter",null,null,null,null,13.9]
[null,"Percent Pre-Weaning Mortality",null,null,null,null,14.5]
[null,"Percent Post-Weaning Mortality",null,null,null,null,2.8]
[]
["Herd Profile",null,null,null,"Total","/Sow","/Litter","%Mortality"]
[null,"Sows",null,null,{"$f":"G13","v":500}]
[null,"Boars",null,null,{"$f":"G14","v":3}]
[null,"Litters",null,null,{"$f":"ROUND(F24*E22,0)","v":1190},{"$f":"G15","v":2.38},"",""]
[null,"Pigs Born Alive",null,null,{"$f":"ROUND(G17*E24,0)","v":16541},{"$f":"ROUND(E25/E22,2)","v":33.08},{"$f":"G17","v":13.9},""]
[null,"Pigs Died, Pre-Weaning",null,null,{"$f":"ROUND(G18*E25/100,0)","v":2398},{"$f":"ROUND(E26/E22,2)","v":4.8},{"$f":"ROUND(E26/E24,2)","v":2.02},{"$f":"G18","v":14.5}]
[null,"Pigs Weaned",null,null,{"$f":"E25-E26","v":14143},{"$f":"ROUND(E27/E22,2)","v":28.29},{"$f":"ROUND(E27/E24,2)","v":11.88},""]
[null,"Pigs Died, Post-Weaning",null,null,{"$f":"ROUND(G19*E27/100,0)","v":396},{"$f":"ROUND(E28/E22,2)","v":0.79},{"$f":"ROUND(E28/E24,2)","v":0.33},{"$f":"G19","v":2.8}]
[null,"Weaner Pigs Transferred",null,null,{"$f":"ROUND(E27-E28,0)","v":13747},{"$f":"ROUND(E29/E22,2)","v":27.49},{"$f":"ROUND(E29/E24,2)","v":11.55},""]
[]
["Feed Required and Costs - Weaner Pig ",null,null,null,"Ration 1","Ration 2","Ration 3","Ration 4","Total"]
[null,null,null,null,"(Pre Starter 1)","(Pre Starter 2)","(Starter 1)","(Starter 2)"]
[null,"Days Post-Weaning (nursery)",null,null,3,8,17,14,{"$f":"SUM(E33:H33)","v":42}]
[null,"Target Starting Weight (kg)",null,null,6,6.5,9,16.5,{"$f":"E34","v":6}]
[null,"Target Ending Weight (kg)",null,null,6.5,9,16.5,26,{"$f":"H35","v":26}]
[null,"Average Daily Gain (kg)",null,null,{"$f":"(E35-E34)/E33","v":0.16666666666666666},{"$f":"(F35-F34)/F33","v":0.3125},{"$f":"(G35-G34)/G33","v":0.44117647058823528},{"$f":"(H35-H34)/H33","v":0.6785714285714286},{"$f":"((E36*($E$35-$E$34))+(F36*($F$35-$F$34))+(G36*($G$35-G$34))+(H36*($H$35-$H$34)))/($H$35-$E$34)","v":0.5309917717086835}]
[null,"kg ration/ pig",null,null,0.8,4,11.9,16.5,{"$f":"SUM(E37:H37)","v":33.200000000000003}]
["÷","kg weight gain",null,null,{"$f":"SUM(E35-E34)","v":0.5},{"$f":"SUM(F35-F34)","v":2.5},7.5,9.5,20]
["=","FCR* (Feed:Gain)",null,null,{"$f":"E37/E38","v":1.6},{"$f":"F37/(F35-F34)","v":1.6},{"$f":"G37/(G35-G34)","v":1.5866666666666667},{"$f":"H37/(H35-H34)","v":1.736842105263158},{"$f":"I37/I38","v":1.6600000000000001}]
["x","ration cost per tonne",null,null,1502,1000,827,654]
["÷","kg/tonne",null,null,1000,1000,1000,1000]
["x","weaners transferred/sow/year",null,null,{"$f":"'Farrow Input'!G17*'Farrow Input'!G15","v":33.082000000000001},{"$f":"'Farrow Input'!F29","v":27.49},{"$f":"'Farrow Input'!F29","v":27.49},{"$f":"'Farrow Input'!F29","v":27.49}]
["÷","pigs sold/sow/year",null,null,{"$f":"'Farrow Input'!$G$83","v":26.065999999999999},{"$f":"'Farrow Input'!$G$83","v":26.065999999999999},{"$f":"'Farrow Input'!$G$83","v":26.065999999999999},{"$f":"'Farrow Input'!$G$83","v":26.065999999999999}]
["=","/pig sold",null,null,{"$f":"((E37*E40/1000)*E42)/E43","v":1.5250261336607078},{"$f":"((F37*F40/1000)*F42)/F43","v":4.2185222128443183},{"$f":"((G37*G40/1000)*G42)/G43","v":10.378935663316197},{"$f":"((H37*H40/1000)*H42)/H43","v":11.380518299700761}]
[]
["Feed Requirements and Costs - Breeding Stock",null,null,null,null,null,"Nursing"]
[null,null,null,null,null,"Dry Sow","Sow","Boar Ration"]
[null,null,"Days average weaning age",null,null,null,{"$f":"G16","v":21}]
[null,"x","Litters/Sow/Year",null,null,null,{"$f":"G15","v":2.38}]
[null,"=","Days lactation/gestation",null,null,{"$f":"365-G50","v":315.02},{"$f":"SUM(G16*G15)","v":49.98},365]
[null,"x","kg ration/day",null,null,2.95,6.53,3]
[null,"x","ration cost per tonne",null,null,419,479,414]
[null,"x","boars",null,null,null,null,{"$f":"G14","v":3}]
[null,"÷","kg/tonne",null,null,1000,1000,1000]
[null,"÷","pigs sold/sow/year",null,null,{"$f":"'Farrow Input'!$G$83","v":26.065999999999999},{"$f":"'Farrow Input'!$G$83","v":26.065999999999999},{"$f":"E29","v":13747}]
[null,"=","/pig sold",null,null,{"$f":"(F50*F51*F52/F54)/F55","v":14.938251783933092},{"$f":"(G48*G49*G51*G52/1000)/G55","v":5.997504127982813},{"$f":"(H50*H51*H52*H53/H54)/H55","v":9.8929948352367791E-2}]
[]
["Grower-Finisher Pig Production Assumptions"]
["Marketing"]
[null,"Market price/100kg",null,277,"or ",{"$f":"D60/2.2046","v":125.64637575977501}," /cwt",110,"Market Index"]
[null,"Premium/head",null,0,null,null,null,80,"% Dressing"]
[]
["Indicators of Productivity",null,null,null,null,"Starter","Grower","Finisher","Total"]
[null,"No. of Pigs (Beginning)",null,null,null,{"$f":"'Farrow Input'!E29","v":13747},{"$f":"F70","v":13616.4035},{"$f":"G70","v":13487.047666750001},"--"]
[null,"Average Beginning Weight (kg)",null,null,null,{"$f":"H35","v":26},{"$f":"F66","v":40},{"$f":"G66","v":95},"--"]
[null,"Average Ending Weight (kg)",null,null,null,40,95,123,"--"]
[null,"Percent Mortality",null,null,null,0.95,0.95,0.95,{"$f":"((F64-H70)/F64)*100","v":2.8230107374999984}]
[null,"Days on Feed",null,null,null,19,65,32,{"$f":"SUM(F68:H68)","v":116}]
[null,"Feed Conversion Ratio ¹",null,null,null,1.95,2.8,3.5,{"$f":"(F69*(F66-F65)+G69*(G66-G65)+H69*(H66-H65))/(H66-F65)","v":2.8793814432989691}]
[null,"No. of Pigs (Ending)",null,null,null,{"$f":"F64-(F64*F67/100)","v":13616.4035},{"$f":"G64-(G64*G67/100)","v":13487.047666750001},{"$f":"H64-(H64*H67/100)","v":13358.920713915875},"--"]
[null,"Weight Gain/Pig (kg)",null,null,null,{"$f":"F66-F65","v":14},{"$f":"G66-G65","v":55},{"$f":"H66-H65","v":28},{"$f":"SUM(F71:H71)","v":97}]
[null,"Feed Disappearance/Pig (kg)",null,null,null,{"$f":"F69*F71","v":27.3},{"$f":"G69*G71","v":154},{"$f":"H69*H71","v":98},{"$f":"SUM(F72:H72)","v":279.3}]
[null,"Average Daily Gain (kg)",null,null,null,{"$f":"(F66-F65)/F68","v":0.73684210526315785},{"$f":"(G66-G65)/G68","v":0.84615384615384615},{"$f":"(H66-H65)/H68","v":0.875},{"$f":"I71/I68","v":0.83620689655172409}]
[null,"Average No. Pigs in Barn ²",null,null,null,{"$f":"((F64+F70)/2)/(365/I68)","v":4348.1572684931507},{"$f":"(G64+G70)/2/(365/I68)","v":4306.8497744424658},{"$f":"(H64+H70)/2/(365/I68)","v":4265.9347015852627},{"$f":"SUM(F74:H74)/3","v":4306.9805815069594}]
[null,"¹ FOOTNOTE: The Feed Conversion Ratio (FCR) in the 'Total' column is a weighted average of the other feed conversion ratios.  Also note that an accurate feed conversion ratio for the grower-finisher enterprise is calculated by dividing 'Total Feed used per Year' by 'Total Gain per Year'; where 'Total Gain per Year' equals 'Total Hogs Sold' times 'Gain per Hog'.  When calculated in this way, the feed conversion ratio includes feed lost through wastage and weight gain lost through death of pigs."]
[null,"² FOOTNOTE: Assume that \"Avg. No. of Pigs in Barn\" equals \"Pig Places\".  "]
[]
["Productivity Profile",null,null,null,null,"Total"]
[null,"Pigs transferred",null,null,null,{"$f":"F64","v":13747}]
[null,"Pigs Died",null,null,null,{"$f":"ROUND(F79*I67/100,0)","v":388},2.8," % mortality"]
[null,"Pigs available for marketing",null,null,null,{"$f":"F79-F80","v":13359}]
[null,"Less light weight pig adjustment",null,null,null,{"$f":"F81*G82/100","v":325.95959999999997},2.44," % light weight adjustment"]
[null,"Pigs Sold at full market value",null,null,null,{"$f":"ROUND(F81-F82,0)","v":13033},{"$f":"F83/'Farrow Input'!E22","v":26.065999999999999}," sold/sow"]
[null,"Total Days to Market",null,null,null,{"$f":"'Farrow Input'!G16+'Farrow Input'!E33+'Farrow Input'!F33+F68+G68+H68+G33+H33","v":179}]
[null,"Turnover finish",null,null,null,{"$f":"ROUND(365/I68,2)","v":3.15}]
[null,"Turnover wean to finish",null,null,null,{"$f":"365/(I68+I33)","v":2.3101265822784809}]
[]
["Feed Requirements and Costs - Feeder Pigs",null,null,null,null,"Starter","Grower","Finisher"]
[null,null," kg weight gain/pig",null,null,{"$f":"F71","v":14},{"$f":"G71","v":55},{"$f":"H71","v":28}]
[null,"x","FCR* (Feed:Gain)",null,null,{"$f":"F69","v":1.95},{"$f":"G69","v":2.8},{"$f":"H69","v":3.5}]
[null,"="," kg ration/pig",null,null,{"$f":"F72","v":27.3},{"$f":"G72","v":154},{"$f":"H72","v":98}]
[null,"x","ration cost per tonne",null,null,595,474,414]
[null,"÷","kg/tonne",null,null,1000,1000,1000]
[null,"x","weanlings transferred",null,null,{"$f":"F79","v":13747},{"$f":"G64","v":13616.4035},{"$f":"H64","v":13487.047666750001}]
[null,"÷"," pigs sold",null,null,{"$f":"F83","v":13033},{"$f":"F83","v":13033},{"$f":"F83","v":13033}]
[null,"="," /pig sold",null,null,{"$f":"ROUND(((F91*F92/1000)*F94)/F95,2)","v":17.13},{"$f":"ROUND(((G91*G92/1000)*G94)/G95,2)","v":76.260000000000005},{"$f":"ROUND(((H91*H92/1000)*H94)/H95,2)","v":41.99}]
[null,null,"* FCR = Feed Conversion Ratio (Feed:Gain)"]
[]
["Labour-Farrow Wean"]
[null,null,{"$f":"ROUND(0.24*G13,0)","v":120},"hours/week"]
[null,"x",52,"weeks/year"]
[null,"=",{"$f":"C100*52","v":6240},{"$f":"\"total hours/year    (\"&C102/G13&\" hrs/sow)\"","v":"total hours/year    (12.48 hrs/sow)"}]
[null,"x",27," wage/hour (includes hired manager) "]
[null,"÷",{"$f":"F83","v":13033}," pigs sold"]
[null,"=",{"$f":"(C102*C103)/C104","v":12.927184838486918}," /pig sold"]
["Labour-Grower Finisher"]
[null,null,40,"hours/week"]
[null,"x",52,"weeks/year"]
[null,"=",{"$f":"C107*52","v":2080},{"$f":"\"total hours/year     (\"&ROUND(C109/'Fixed Cost'!C6,2)&\" hrs/feeder space)\"","v":"total hours/year     (0.45 hrs/feeder space)"}]
[null,"x",27," wage/hour (includes hired manager) "]
[null,"÷",{"$f":"F83","v":13033}," pigs sold"]
[null,"=",{"$f":"C109*C110/C111","v":4.3090616128289723}," /pig sold"]
[]
["Veterinary Medicine & Supplies"]
[null,null,140,"Professional Services/sow"]
[null,"+",0,"Medication/sow"]
[null,"÷",{"$f":"'Farrow Input'!$G$83","v":26.065999999999999},"pigs sold/sow/year"]
[null,null,{"$f":"SUM(C115:C116)/C117","v":5.3709813550218675},"/pig sold"]
[]
[null,null,0,"Sevices and Medication/pig transferred in"]
[null,"÷",{"$f":"'Farrow Input'!F83","v":13033}," pigs sold"]
[null,null,{"$f":"SUM(C120/C121)","v":0},"/pig sold"]
[]
["Maintenance & Repair"]
[null,null,1.3," % of Total Capital Investment"]
[null,"x",{"$f":"'Fixed Cost'!D16+'Fixed Cost'!I16","v":5920472.3933333326}," total buildings and equipment cost"]
[null,"÷",{"$f":"F83","v":13033}," pigs sold"]
[null,"=",{"$f":"SUM((C125/100)*C126)/C127","v":5.905481555538505}," /pig sold"]
[]
["Hydro & Propane"]
[null,null,1024,"Hydro usage - kwhr/sow"]
[null,"x",{"$f":"G13","v":500},"sows"]
[null,"x",9.3240000000000003E-2,"Hydro rate per kwhr"]
[null,"÷",{"$f":"F83","v":13033}," pigs sold"]
[null,"=",{"$f":"SUM((C131*C132*C133)/C134)","v":3.6629233484232335}," /pig sold"]
[]
[null,null,195,"Propane usage - litres/sow"]
[null,"x",{"$f":"G13","v":500},"sows"]
[null,"x",0.75,"Propane rate per litre"]
[null,"÷",{"$f":"F83","v":13033}," pigs sold"]
[null,"=",{"$f":"SUM((C137*C138*C139)/C140)","v":5.610757308371058}," /pig sold"]
[]
["Insurance"]
[null,null,0.78," /$100 Capital Invested - Buildings and Equip.",null,null,null,{"$f":"SUM('Fixed Cost'!D16+'Fixed Cost'!I16)*C144/100/$F$83","v":3.5432889333231024}]
[null,null,0.88," /$100 Capital Invested - Breeding Stock",null,null,null,{"$f":"SUM('Fixed Cost'!I32*'Farrow Input'!G13+('Farrow-Finish Summary'!E54*'Farrow Input'!I74))*C145/100/$F$83","v":0.95193063513542409}]
[null,null,0.78," /$100 Capital Invested - Business Interuption"]
[null,null,1200,"per sow - Business Interuption Value",null,null,null,{"$f":"SUM(C147*G13*C146/100/F95)","v":0.35908846773574771}]
[null,null,null,null,null,null,null,{"$f":"SUM(H144:H147)","v":4.8543080361942739}," /pig sold"]
[]
["Manure Costs"]
[null," Haulage",null,68," litres/sow/day ³",null,"³ 1000 litres = 35.314 cubic feet"]
[null,"x",365," days/year"]
[null,"x",{"$f":"G13","v":500}," average inventory of sows"]
[null,"x",3.0000000000000001E-3," /litre   =",null,{"$f":"C154*4.54609","v":1.3638270000000001E-2}," /gallon"]
[null,"÷",{"$f":"F83","v":13033}," pigs sold"]
[null,"=",{"$f":"(D151*C152*C153*C154)/C155","v":2.8565947978209163}," /pig sold"]
[null," Estimated Nutrient Value"]
[null,null,{"$f":"D151","v":68}," litres/pig/day"]
[null,"x",365," days/year"]
[null,"x",{"$f":"C153","v":500}," average inventory of pigs"]
[null,"÷",1000]
[null,"=",{"$f":"SUM((C158*C159*C160)/1000)","v":12410},"# of 1000 litres of manure"]
[null,null,null,null,null,null," Nitrogen","Phosphate","Potassium"]
[null,null,"kg per 1000 litres",null,null,null,2.69,0.62,1.1399999999999999]
[null,"x","# of 1000 litres of manure",null,null,null,{"$f":"C162","v":12410},{"$f":"C162","v":12410},{"$f":"C162","v":12410}]
[null,"x","% nutrient value recovery",null,null,null,60,0,0]
[null,"÷","lbs per kg",null,null,null,2.2045854999999999,2.2045854999999999,2.2045854999999999]
[null,"x","fertilizer value per lb.",null,null,null,0.9,0.9,0.5]
[null,"÷"," pigs sold",null,null,null,{"$f":"F83","v":13033},{"$f":"F83","v":13033},{"$f":"F83","v":13033}]
[null,"=","estimated nutrient value / pig sold",null,null,null,{"$f":"SUM((G164*G165*(G166/100)/G167)*G168)/G169","v":0.62740283881250591},{"$f":"SUM((H164*H165*(H166/100)/H167)*H168)/H169","v":0},{"$f":"SUM((I164*I165*(I166/100)/I167)*I168)/I169","v":0}]
[null,"Odour control & Mgmt Fees",null,null,null,null,"* kg/1000 L x 10 = lbs/1000 imp. Gallons"]
[null,null,0,"Odour control (barley straw)"]
[null,"+",3000,"Manure Management Fee"]
[null,"÷",{"$f":"F83","v":13033}," pigs sold"]
[null,"=",{"$f":"(C172+C173)/C174","v":0.23018491521522289}," /pig sold"]
[]
[null,"=",{"$f":"C156+C175-(G170+H170+I170)","v":2.4593768742236337}," /pig sold"]
[]
["Office Supplies"]
[null,null,2,"$/sow"]
[null,"+",{"$f":"G83","v":26.065999999999999},"pigs sold/sow/year"]
[null,"=",{"$f":"C180/C181","v":7.6728305071740971E-2}," /pig sold"]
[]
["Marketing & Transportation"]
[null,null,0,"Trucking in"]
[null,"+",4.5,"Trucking out"]
[null,"+",0.8,"Council Levy"]
[null,"+",0.06,"Grading Charge"]
[null,"+",0,"Truck Washing"]
[null,"+",0.25,"Insurance"]
[null,"+",0,"Special Levy"]
[null,"=",{"$f":"SUM(C185:C191)","v":5.6099999999999994},null," /pig sold"]
[]
["AI Cost"]
[null,null,2.2999999999999998,null,"Number of services/sow"]
[null,"x",7.5,null,"Cost/dose (semen)"]
[null,"x",{"$f":"'Farrow Input'!G13","v":500},null,"sows"]
[null,"x",{"$f":"'Farrow Input'!G15","v":2.38},null,"Litters/Sow/Year"]
[null,"÷",{"$f":"'Farrow Input'!F83","v":13033},null," pigs sold"]
[null,"=",{"$f":"(((C195*C196)*C197)*C198)/C199","v":1.5750402823601626},null," /pig sold"]
[]
["Herd Replacement"]
[" Sow ",null,180,null,"kg/sow (cull weight)"]
[null,"x",{"$f":"'Farrow Input'!D60*0.56","v":155.12},null,"/100 kg live"]
[null,"=",{"$f":"C203*C204/100","v":279.21600000000001},null,"/sow value of cull"]
[]
[null,null,{"$f":"'Fixed Cost'!I32","v":300},null,"/sow value of replacement"]
[null,"-",{"$f":"C205","v":279.21600000000001},null,"/sow value of cull"]
[null,"=",{"$f":"C207-C205","v":20.783999999999992},null,"net replacement cost"]
[null,"x",40,null,"percent sow culling rate"]
[null,"÷",{"$f":"'Farrow Input'!$G$83","v":26.065999999999999},null,"pigs sold/sow/year"]
[null,"=",{"$f":"(C209*C210/100)/C211","v":0.31894421852221277},null,"/pig sold"]
[]
[" Boar ",null,225,null,"kg/boar (cull weight)"]
[null,"x",{"$f":"'Farrow Input'!D60*0.4","v":110.80000000000001},null,"/100 kg live"]
[null,"=",{"$f":"C214*C215/100","v":249.30000000000004},null,"/boar value of cull"]
[]
[null,null,{"$f":"'Fixed Cost'!I44","v":3000},null,"/boar value of replacement"]
[null,"-",{"$f":"C216","v":249.30000000000004},null,"/boar value of cull"]
[null,"=",{"$f":"C218-C219","v":2750.7},null,"net replacement cost"]
[null,"x",50,null,"% culling rate"]
[null,"x",{"$f":"G14","v":3},null,"number of boars"]
[null,"÷",{"$f":"G13","v":500},null,"number of sows"]
[null,"÷",{"$f":"'Farrow Input'!$G$83","v":26.065999999999999},null,"pigs sold/sow/year"]
[null,"=",{"$f":"(C220*C221/100*C222/C223)/C224","v":0.31658482314125674},null,"/pig sold"]
[]
[null,"Total",{"$f":"C212+C225","v":0.63552904166346957},null,"/pig sold"]
[]
["Property Taxes"]
[null,null,12000,null," taxes on barn and land"]
[null,"÷",{"$f":"F83","v":13033},null," pigs sold"]
[null,"=",{"$f":"C230/C231","v":0.92073966086089154},null," /pig sold"]
[]
[null,null,15,null," taxes on  land"]
[null,"x",{"$f":"'Fixed Cost'!D33","v":40},null,"acres"]
[null,"÷",{"$f":"F83","v":13033},null," pigs sold"]
[null,"=",{"$f":"(C234*C235)/C236","v":4.6036983043044578E-2},null," /pig sold"]
[]
[null,"Total",{"$f":"C232+C237","v":0.96677664390393614},null," /pig sold"]
[]
["Interest on Operating Cost"]
[null,null,null,{"$f":"'Farrow-Finish Summary'!E29","v":220.64559092056214},null,"subtotal operating"]
[null,null,"÷",2,null,"average"]
[null,null,"x",{"$f":"'Farrow Input'!F84","v":179},null,"days farrow to farrow"]
[null,null,"÷",365,null,"days per year"]
[null,null,"x",7,null,"% operating interest rate"]
[null,null,"=",{"$f":"((D242/D243)*D244/D245)*D246/100","v":3.7872455537460872},null,"/pig sold"]

{"sheet":"Fixed Cost","index":5,"n_rows":70,"n_cols":12,"rows_kept":70,"cut":false,"hidden":false,"merged":[[0,0,0,9],[55,0,56,9]]}
["Fixed Costs"]
[]
[null,"Pig Places1"]
[null,"Gestation",{"$f":"'Farrow Input'!G13","v":500},27,"ft.2 per Pig Place",null,{"$f":"D4*C4","v":13500},"ft.2 Total"]
[null,"Farrowing/Nursing",{"$f":"'Farrow Input'!E24","v":1190},15,"ft.2 per Pig Place",null,17850,"ft.2 Total"]
[null,"Feeder",{"$f":"'Farrow Input'!E29/3","v":4582.333333333333},9.1999999999999993,"ft.2 per Pig Place",null,{"$f":"D6*C6","v":42157.46666666666},"ft.2 Total"]
[]
[]
["Buildings",null,"$/pig place","Total",null,"Barn Equipment",null,"$/pig place","Total"]
[null,"  Gestation",1750,{"$f":"C10*$C$4","v":875000},{"$f":"\"($\"&ROUND((C10*$C$4)/$G$4,0)&\"/sq.ft.) \"","v":"($65/sq.ft.) "},null,"Gestation",700,{"$f":"H10*$C$4","v":350000},{"$f":"\"($\"&ROUND((H10*$C$4)/$G$4,0)&\"/sq.ft.) \"","v":"($26/sq.ft.) "}]
[null,"  Farrowing/Nursing",1150,{"$f":"C11*$C$5","v":1368500},{"$f":"\"($\"&ROUND((C11*$C$5)/$G$5,0)&\"/sq.ft.) \"","v":"($77/sq.ft.) "},null,"Farrowing/Nursing",400,{"$f":"H11*$C$5","v":476000},{"$f":"\"($\"&ROUND((H11*$C$5)/$G$5,0)&\"/sq.ft.) \"","v":"($27/sq.ft.) "}]
[null,"  Feeder Barn Cost ",460,{"$f":"C12*$C$6","v":2107873.333333333},{"$f":"\"($\"&SUM(C12*$C$6)/$G$6&\"/sq.ft.) \"","v":"($50/sq.ft.) "},null,"Finishing Barn",120,{"$f":"H12*$C$6","v":549880},{"$f":"\"($\"&ROUND((H12*$C$6)/$G$6,0)&\"/sq.ft.) \"","v":"($13/sq.ft.) "}]
[null,"  Office and Loading (300 sq.ft.)",30,{"$f":"C13*$C$4","v":15000},{"$f":"\"($\"&ROUND((C13*$C$4)/300,0)&\"/sq.ft.) \"","v":"($50/sq.ft.) "},null,"Other",0,{"$f":"H13*$C$6","v":0},null,null,"*HIDE*"]
[null,"  Manure Storage",240,{"$f":"C14*$C$4","v":120000},null,null,"Fire Alarm System",6,{"$f":"H14*$C$4","v":3000},null,null,{"$f":"(#REF!-#REF!)/(#REF!+D33)","v":{"$error":"#REF!"}}]
[null,"  Standby Generator",56,{"$f":"C15*$C$4","v":28000},null,null,"Storage Bins",5.94,{"$f":"H15*$C$6","v":27219.06}]
[null,"Total Barn Cost",null,{"$f":"SUM(D10:D15)","v":4514373.333333333},null,null,"Total Equipment Cost",null,{"$f":"SUM(I10:I15)","v":1406099.06}]
[]
[null,"  Residual Value (End of Useful Life)",null,0.5,null,null,"  Residual Value (End of Useful Life)",null,0.1]
[null,"  Useful Life (years)",null,25,null,null,"  Useful Life (years)",null,10]
[null,"  Owned Barn Equity",null,0.25,null,null,"  Owned Barn Equipment Equity",null,0.25]
[null,"  Barn Financed",null,{"$f":"SUM(1-D20)","v":0.75},null,null,"  Barn Equipment Financed",null,{"$f":"SUM(1-I20)","v":0.75}]
[null,"  Barn Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2,null,null,"  Equipment Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2]
[null,"Buildings Cost",null,null,null,null,"Barn Equipment Cost"]
[null,"  Finance Rate & Term",7.0000000000000007E-2,20,"Years",null,"  Finance Rate & Term",7.0000000000000007E-2,10,"Years"]
[null,"  Principle & Interest Cost",null,{"$f":"-PMT(C24,D24,D16*D21,0)","v":319593.68012300023},null,null,"  Principle & Interest Cost",null,{"$f":"-PMT(H24,I24,I16*I21,0)","v":150147.65456257123}]
[null,"  Buildings Depreciation Cost",null,{"$f":"(D16-(D16*D18))/D19","v":90287.46666666666},null,null,"  Equipment Depreciation Cost",null,{"$f":"(I16-(I16*I18))/I19","v":126548.91540000001}]
[null,"  Owned Building Opportunity Cost ",null,{"$f":"SUM(D16*D20)*(D22)","v":16928.899999999998},null,null,"  Owned Equipment Opportunity Cost ",null,{"$f":"SUM(I16*I20)*(I22)","v":5272.8714749999999}]
[null,"  Total Cost",null,{"$f":"SUM(D25:D27)","v":426810.04678966693},null,null,"  Total Cost",null,{"$f":"SUM(I25:I27)","v":281969.44143757125}]
[null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Farrow Input'!F83,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 13,033)"},null,{"$f":"D28/'Farrow Input'!F83","v":32.7484114777616},null,null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Farrow Input'!F83,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 13,033)"},null,{"$f":"I28/'Farrow Input'!F83","v":21.635037323530366}]
[null,null,null,null,null,null,null,null,null,null,null,"w/o harvest"]
["Land",null,null,null,null,"Breeding Stock - Sows",null,null,null,null,null,{"$f":"-PMT($C$24,$D$24,L14*$D$21,0)","v":{"$error":"#REF!"}}]
[null,"  Average Land value ($/acre)",null,4000,null,null,"  Sow value ($/head)",null,{"$f":"'Farrow Input'!H13","v":300}]
[null,"  Acres",null,40,null,null,"  Owned Sow Equity",null,0.25]
[null,"  Site preparation cost",null,36000,null,null,{"$f":"\"  Sows Financed (\"&TEXT(I32*I34,\"$#,###\")&\" per head)\"","v":"  Sows Financed ($225 per head)"},null,{"$f":"SUM(1-I33)","v":0.75},null,null,{"$f":"(L14-(L14*$D$18))/$D$19","v":{"$error":"#REF!"}}]
[null,"  Owned Land Equity",null,0.25,null,null,"  Cow Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2]
[null,"  Land Financed",null,{"$f":"SUM(1-D35)","v":0.75},null,null,"Sow cost"]
[null,"  Land Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2,null,null,"  Finance Rate & Term",7.0000000000000007E-2,5,"Years"]
[null,"Land cost ",null,null,null,null,"  Principle & Interest Cost",null,{"$f":"-PMT(H37,I37,I32*'Farrow Input'!G13*I34,0)","v":27437.703124654585}]
[null,"  Finance Rate & Term",0.06,20,"Years",null,"  Owned Sows Opportunity Cost",null,{"$f":"SUM(I32*'Farrow Input'!G13*I33)*(I35)","v":562.5}]
[null,"  Principle & Interest Cost",null,{"$f":"-PMT(C39,D39,((D32*D33)+D34)*D36,0)","v":12816.129875597162},{"$f":"-IPMT(C39,D39,((D32*D33)+D34)*D36,0)","v":0},null,"  Total Cost",null,{"$f":"SUM(I38:I39)","v":28000.203124654585}]
[null,"  Owned Land Opportunity Cost",null,{"$f":"SUM(((D32*D33)+D34)*D35)*(D37)","v":735},null,null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Farrow Input'!F83,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 13,033)"},null,{"$f":"I40/'Farrow Input'!F83","v":2.1484081274192115}]
[null,"  Total Cost",null,{"$f":"SUM(D40:D41)","v":13551.129875597162}]
[null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Farrow Input'!F83,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 13,033)"},null,{"$f":"D42/'Farrow Input'!F83","v":1.0397552271616022},null,"Breeding Stock - Boars"]
[null,null,null,null,null,null,"  Boar value ($/head)",null,{"$f":"'Farrow Input'!H14","v":3000}]
[null,"Land Rental",null,null,null,null,"  Owned Boar Equity",null,0.25]
[null,"Number of Acres rented out",0,"acres",null,null,{"$f":"\"  Boars Financed (\"&TEXT(I44*I46,\"$#,###\")&\" per head)\"","v":"  Boars Financed ($2,250 per head)"},null,{"$f":"SUM(1-I45)","v":0.75}]
[null,"Land rental rate (income)",100,"/acre",null,null,"  Boar Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2]
[null,null,null,null,null,null,"Boar cost"]
[null,null,null,null,null,null,"  Finance Rate & Term",8.5000000000000006E-2,5,"Years"]
[null,null,null,null,null,null,"  Principle & Interest Cost",null,{"$f":"-PMT(H49,I49,I44*'Farrow Input'!G14*I46,0)","v":1712.9188250921193}]
[null,null,null,null,null,null,"  Owned Boars Opportunity Cost",null,{"$f":"SUM(I44*'Farrow Input'!G14*I45)*(I47)","v":33.75}]
[null,"Total Capital Investment",null,{"$f":"D16+I16+(D32*D33)+D34+(I32*'Farrow Input'!G13)+(I44*'Farrow Input'!G14)","v":6275472.3933333326},null,null,"  Total Cost",null,{"$f":"SUM(I50:I51)","v":1746.6688250921193}]
[null,"Total Capital Investment / Sow Place",null,{"$f":"D52/C4","v":12550.944786666665},null,null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Farrow Input'!F83,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 13,033)"},null,{"$f":"I52/'Farrow Input'!F83","v":0.13401893847096749}]
[]
[]
["¹ FOOTNOTE: The number of square feet in the building and the cost per square foot for buildings and equipment are approximations only.  A certified building plan which is designed according to the average inventory of grower-finisher pigs should be used in order to get the exact dimensions and area for new buildings."]
[]
["1 sq.ft. = 0.0929 sq.m;  1 sq.m.= 10.764 sq.ft.;  1 ft.= 0.3048 m"]
["1 cubic metre = 1000 litres; 1 cubic metre = 35.314 cubic feet;  1 cubic metre = 219.97 imperial gallons"]
[]
[]
[]
[null,null,"pmt","years","loan amt",null,"interest"]
[null,"Buildings",{"$f":"D25","v":319593.68012300023},{"$f":"D24","v":20},{"$f":"D16*D21","v":3385780},null,{"$f":"SUM(((C64*D64)-E64)/D64)","v":150304.68012300023}]
[null,"equipment",{"$f":"I25","v":150147.65456257123},{"$f":"I19","v":10},{"$f":"I16*I21","v":1054574.2949999999},null,{"$f":"SUM(((C65*D65)-E65)/D65)","v":44690.225062571233}]
[null,"land",{"$f":"D40","v":12816.129875597162},{"$f":"D39","v":20},{"$f":"((D32*D33)+D34)*D36","v":147000},null,{"$f":"SUM(((C66*D66)-E66)/D66)","v":5466.1298755971629}]
[null,"sows",{"$f":"I38","v":27437.703124654585},{"$f":"I37","v":5},{"$f":"I32*'Farrow Input'!G13*I34","v":112500},null,{"$f":"SUM(((C67*D67)-E67)/D67)","v":4937.7031246545839}]
[null,"boars",{"$f":"I50","v":1712.9188250921193},{"$f":"I49","v":5},{"$f":"I44*'Farrow Input'!G14*'Fixed Cost'!I46","v":6750},null,362.91882509211939]
[null,null,null,null,null,null,{"$f":"SUM(G64:G66)","v":200461.03506116863},"total"]
[null,null,null,null,null,null,{"$f":"G69/'Farrow Input'!F83","v":15.381035453170309},"per pig"]

{"sheet":"Ingredient-Summary","index":6,"n_rows":20,"n_cols":8,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,1,0,8]]}
[null,"  Summary of Purchased Feeds Used"]
[]
[null,null,"Farrow finish ",null,{"$f":"'Farrow Input'!G13","v":500},"sows"]
[null,null,"Total sold",null,{"$f":"'Farrow Input'!F83","v":13033},"pigs sold"]
[]
[null,null,null,null,"Total","Total","Total","Total"]
[null,null,null,null,"per Year","per Month","per Pig","per Pig"]
[null,null,null,null,"(tonnes)","(tonnes)","(kgs)","(lbs)"]
[]
[null,"Sow Lactation ",null,null,{"$f":"IF('Farrow Input'!F52<=0,0,(('Farrow Input'!F51*'Farrow Input'!F50)*E3)/1000)","v":464.65449999999998},{"$f":"E10/12","v":38.72120833333333},{"$f":"E10/$E$4*1000","v":35.652152228957263},{"$f":"G10*2.2046","v":78.598734803959189}]
[null,"Sow Gestation ",null,null,{"$f":"IF('Farrow Input'!G52<=0,0,(('Farrow Input'!G51*'Farrow Input'!G50)*E3)/1000)","v":163.18469999999999},13.598725,12.520885444640527,27.603544051254506]
[null,"Boar Ration",null,null,{"$f":"IF('Farrow Input'!H52<=0,0,(('Farrow Input'!H51*'Farrow Input'!H50)*'Farrow Input'!E23)/1000)","v":3.2850000000000001},0.27374999999999999,0.25205248216066911,0.55567490217141113]
[null,"Pre Starter 1",null,null,{"$f":"IF('Farrow Input'!E40<=0,0,('Farrow Input'!E37*'Farrow Input'!E27)/1000)","v":11.314400000000001},0.94286666666666674,0.86813473490370607,1.9138898365687105]
[null,"Pre Starter 2",null,null,{"$f":"IF('Farrow Input'!F40<=0,0,('Farrow Input'!F37*'Farrow Input'!E27)/1000)","v":56.572000000000003},4.7143333333333333,4.3406736745185306,9.5694491828435524]
[null,"Starter 1",null,null,{"$f":"IF('Farrow Input'!G40<=0,0,('Farrow Input'!G37*'Farrow Input'!E27)/1000)","v":168.30170000000001},14.025141666666668,12.913504181692627,28.469111318959566]
[null,"Starter 2",null,null,{"$f":"IF('Farrow Input'!H40<=0,0,('Farrow Input'!H37*'Farrow Input'!E27)/1000)","v":233.3595},19.446625000000001,17.905278907388936,39.473977879229651]
[null,"Starter",null,null,{"$f":"IF('Farrow Input'!F92<=0,0,('Farrow Input'!F89*'Farrow Input'!F64)/1000)","v":192.458},16.038166666666665,14.766976137497123,32.555275592726161]
[null,"Grower ",null,null,{"$f":"IF('Farrow Input'!G92<=0,0,('Farrow Input'!G89*'Farrow Input'!G64)/1000)","v":748.90219249999996},62.408516041666665,57.46199589503567,126.68071615019565]
[null,"Finisher ",null,null,{"$f":"IF('Farrow Input'!H92<=0,0,('Farrow Input'!H89*'Farrow Input'!H64)/1000)","v":377.63733466899998},31.469777889083332,28.975472620962172,63.879326940173208]
[null,"Total",null,null,{"$f":"SUM(E10:E19)","v":2419.6693271690001},{"$f":"SUM(F10:F19)","v":201.63911059741667},{"$f":"SUM(G10:G19)","v":185.65712630775724},{"$f":"SUM(H10:H19)","v":409.29970065808163}]

{"sheet":"Finish-O","index":7,"n_rows":60,"n_cols":11,"rows_kept":60,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,"============================================================================="]
[null,"","","GROWING AND FINISHING PIG PRODUCTION SUMMARY"]
[null,"","","",null,"","","","","",""]
[null,"============================================================================="]
[null,"A. OPERATING COSTS",null,null,null,null,"","","TOTAL","$/HOG SOLD","$/PLACE"]
[null,"","1.","Feed Costs:",null,null,null,"","-----------------------------------------------------------------------"]
[null,"","","1.01","Grower Ration #1",null,null,null,{"$f":"J9*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!F89*SUM('Farrow Input'!#REF!)/1000,2)","v":{"$error":"#REF!"}},{"$f":"J9*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,null,null,"1.02","Grower Ration #2",null,null,null,{"$f":"J10*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!G89*SUM('Farrow Input'!#REF!)/1000,2)","v":{"$error":"#REF!"}},{"$f":"J10*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","1.02","Finisher Ration",null,null,null,{"$f":"J11*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!H89*SUM('Farrow Input'!#REF!)/1000,2)","v":{"$error":"#REF!"}},{"$f":"J11*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,null,"=================================================="]
[null,"","","Total Feed Cost",null,null,null,null,{"$f":"SUM(I9:I12)","v":{"$error":"#REF!"}},{"$f":"SUM(J9:J12)","v":{"$error":"#REF!"}},{"$f":"SUM(K9:K12)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,null,"","",""]
[null,"","2.","Other Operating Costs:",null,null,null,null,"","",""]
[null,"","","2.01","Weanling Cost **",null,null,null,{"$f":"J16*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"#REF!*'Farrow Input'!F79/'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"J16*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","2.02","Veterinary Cost",null,null,null,{"$f":"J17*'Farrow Input'!F83","v":0},{"$f":"ROUND('Farrow Input'!C120*'Farrow Input'!F64/'Farrow Input'!F83,2)","v":0},{"$f":"J17*'Farrow Input'!F83/'Farrow Input'!I74","v":0}]
[null,"","","2.03","Maintenance & Repairs",null,null,null,{"$f":"J18*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!/'Farrow Input'!F83/100,2)","v":{"$error":"#REF!"}},{"$f":"J18*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","B7","Hydro (Heat)",null,null,null,{"$f":"J19*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!*'Farrow Input'!I74/'Farrow Input'!F83,2)","v":{"$error":"#REF!"}},{"$f":"J19*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","2.05","Insurance",null,null,null,{"$f":"J20*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J20*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","2.06","Manure Haulage",null,null,null,{"$f":"J21*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!,2)","v":{"$error":"#REF!"}},{"$f":"J21*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","2.07","Office Supplies",null,null,null,{"$f":"J22*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*'Farrow Input'!I74/'Farrow Input'!F83,2)","v":{"$error":"#REF!"}},{"$f":"J22*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","2.08","Marketing & Transportation",null,null,null,{"$f":"J23*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!#REF!,2)","v":{"$error":"#REF!"}},{"$f":"J23*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","2.09","Property Taxes",null,null,null,{"$f":"'Farrow Input'!#REF!","v":{"$error":"#REF!"}},{"$f":"I24/'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"J24*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,null,"================================================"]
[null,"","","Subtotal Operating Costs",null,null,null,null,{"$f":"J26*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"J13+SUM(J16:J25)","v":{"$error":"#REF!"}},{"$f":"J26*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","2.10","Interest on Operating Cost",null,null,null,{"$f":"J27*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND((J16*#REF!/100*'Farrow Input'!I68/365)+((J26-J16)*#REF!/100*'Farrow Input'!I68/365),2)","v":{"$error":"#REF!"}},{"$f":"J27*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","================================================"]
[null,"","TOTAL OPERATING COSTS",null,null,null,null,"",{"$f":"J29*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"J26+J27","v":{"$error":"#REF!"}},{"$f":"J29*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","","",""]
[null,"B. FIXED COSTS",null,null,null,null,null,"","","",""]
[null,"","3.","Depreciation:",null,null,null,"","","",""]
[null,"","","3.01","Buildings and Manure Storage",null,null,"",{"$f":"J33*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J33*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","3.02","Equipment",null,null,"",{"$f":"J34*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND((#REF!-(#REF!/100*#REF!))/#REF!/'Farrow Input'!F83,2)","v":{"$error":"#REF!"}},{"$f":"J34*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","============================================="]
[null,"","","Total Depreciation Cost",null,null,null,null,{"$f":"J36*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"SUM(J32:J35)","v":{"$error":"#REF!"}},{"$f":"J36*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","","",""]
[null,"","4.","Investment:",null,null,null,"","","",""]
[null,"","","4.01","Buildings and Manure Storage",null,null,"",{"$f":"J39*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J39*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","4.02","Equipment",null,null,"",{"$f":"J40*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND((#REF!+(#REF!/100*#REF!))/2*#REF!/100/'Farrow Input'!F83,2)","v":{"$error":"#REF!"}},{"$f":"J40*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","==========================================="]
[null,"","","Total Investment Cost",null,null,null,"",{"$f":"J42*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"SUM(J38:J41)","v":{"$error":"#REF!"}},{"$f":"J42*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","============================================"]
[null,"","TOTAL FIXED COSTS",null,null,null,null,null,{"$f":"J44*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"J36+J42","v":{"$error":"#REF!"}},{"$f":"J44*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","","",""]
[null,"C. LABOUR",null,null,null,null,null,"","","",""]
[null,"","",{"$f":"'Farrow Input'!#REF!","v":{"$error":"#REF!"}},"hours/wk. @",null,{"$f":"'Farrow Input'!#REF!","v":{"$error":"#REF!"}}," /hour",{"$f":"J47*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!#REF!*'Farrow Input'!#REF!/'Farrow Input'!F83,2)","v":{"$error":"#REF!"}},{"$f":"J47*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","","","","","","","==============================================="]
[null,"","TOTAL COST OF PRODUCTION",null,null,null,null,null,{"$f":"J49*'Farrow Input'!F83","v":{"$error":"#REF!"}},{"$f":"J29+J44+J47","v":{"$error":"#REF!"}},{"$f":"J49*'Farrow Input'!F83/'Farrow Input'!I74","v":{"$error":"#REF!"}}]
[null,"","",null,null,null,null,"","","",""]
[null,"","BREAK-EVEN PRICE (carcass)",null,null,null,null,"$/100 kg","$/CWT","",""]
[null,"","",null,null,null,null,"----------------------","-----------------------","",""]
[null,"","Operating Cost",null,null,null,null,{"$f":"J29/('Farrow Input'!H66*'Farrow Input'!H61*'Farrow Input'!H60)*1000000","v":{"$error":"#REF!"}},{"$f":"H53/2.2046","v":{"$error":"#REF!"}},"",""]
[null,"","Operating & Labour Cost",null,null,null,null,{"$f":"H53+J47/('Farrow Input'!H66*'Farrow Input'!H61*'Farrow Input'!H60)*1000000","v":{"$error":"#REF!"}},{"$f":"H54/2.2046","v":{"$error":"#REF!"}},"",""]
[null,"","Operating, Labour & Fixed Cost",null,null,null,null,{"$f":"H54+J44/('Farrow Input'!H66*'Farrow Input'!H61*'Farrow Input'!H60)*1000000","v":{"$error":"#REF!"}},{"$f":"H55/2.2046","v":{"$error":"#REF!"}},"",""]
[null,"","",null,null,null,null,"","","",""]
[null,"","Break-even Price = Cost per Hog Sold / (Slaughter Wt. X  Dressing % X Index)"]
[]
[null,null,"** Footnote on Weanling Cost:  This is not the price paid for the weanling.  Because"]
[null,"","    this figure is expressed on a \"per hog sold\" basis, it includes death loss."]

{"sheet":"Weaner-O","index":8,"n_rows":63,"n_cols":10,"rows_kept":63,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,"============================================================================="]
[null,"","WEANER PIG PRODUCTION COST SUMMARY",null,null,null,null,null,"",""]
[null,"","","","","","","","",""]
[null,"============================================================================="]
[null,"A.","OPERATING COSTS",null,null,null,null,"     TOTAL","$/HOG SOLD","$/SOW/YR"]
[null,"","1.","Feed Costs:",null,"","","------------------------------------------------------------------------"]
[null,"","","A1","Sow Lactation Ration",null,null,{"$f":"ROUND('Farrow Input'!G16*'Farrow Input'!F24*'Farrow Input'!G51*'Farrow Input'!#REF!/1000*'Farrow Input'!G13,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J9/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!G16*'Farrow Input'!F24*'Farrow Input'!G51*'Farrow Input'!#REF!/1000,2)","v":{"$error":"#REF!"}}]
[null,"","","1.02","Sow Gestation Ration",null,null,{"$f":"ROUND((365-'Farrow Input'!G16*'Farrow Input'!F24)*'Farrow Input'!F51*'Farrow Input'!#REF!/1000*'Farrow Input'!G13,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J10/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND((365-'Farrow Input'!G16*'Farrow Input'!F24)*'Farrow Input'!F51*'Farrow Input'!#REF!/1000,2)","v":{"$error":"#REF!"}}]
[null,"","","1.03","Boar Ration",null,null,{"$f":"ROUND(365*'Farrow Input'!H51*'Farrow Input'!#REF!/1000*'Farrow Input'!E23/'Farrow Input'!E22*'Farrow Input'!G13,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J11/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(365*'Farrow Input'!H51*'Farrow Input'!#REF!/1000*'Farrow Input'!E23/'Farrow Input'!E22,2)","v":{"$error":"#REF!"}}]
[null,"","","1.04","Creep Feed",null,null,{"$f":"ROUND('Farrow Input'!E37*'Farrow Input'!#REF!/1000*'Farrow Input'!F25*'Farrow Input'!G13,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J12/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!E37*'Farrow Input'!#REF!/1000*'Farrow Input'!F25,2)","v":{"$error":"#REF!"}}]
[null,"","","1.05","Starter Ration #1",null,null,{"$f":"ROUND('Farrow Input'!F37*'Farrow Input'!#REF!/1000*'Farrow Input'!F29*'Farrow Input'!G13,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J13/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!F37*'Farrow Input'!#REF!/1000*'Farrow Input'!F29,2)","v":{"$error":"#REF!"}}]
[null,null,null,"1.05","Starter Ration #2",null,null,{"$f":"ROUND('Farrow Input'!G37*'Farrow Input'!#REF!/1000*'Farrow Input'!F29*'Farrow Input'!G13,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J14/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!G37*'Farrow Input'!#REF!/1000*'Farrow Input'!F29,2)","v":{"$error":"#REF!"}}]
[null,"","","","","","","===================================="]
[null,"","","Total Feed Cost",null,null,null,{"$f":"J16*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J16/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"SUM(J8:J15)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","",""]
[null,"","2.","Other Operating Costs:",null,null,null,"","",""]
[null,"","","A7","Vet. Medicine & Supplies:",null,null,"","",""]
[null,"","","","    Professional Services",null,null,{"$f":"J20*'Farrow Input'!E22","v":70000},{"$f":"ROUND(J20/'Farrow Input'!$G$83,2)","v":5.37},{"$f":"ROUND('Farrow Input'!C115,2)","v":140}]
[null,"","","","    Medication",null,null,{"$f":"J21*'Farrow Input'!E22","v":0},{"$f":"ROUND(J21/'Farrow Input'!$G$83,2)","v":0},{"$f":"ROUND('Farrow Input'!C116,2)","v":0}]
[null,"","","A8","Maintenance & Repairs",null,null,{"$f":"J22*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J22/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!C125*'Farrow Input'!#REF!/100,2)","v":{"$error":"#REF!"}}]
[null,"","","A9","Hydro (Heat)",null,null,{"$f":"J23*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J23/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!#REF!*'Farrow Input'!#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","2.04","Insurance",null,null,{"$f":"(+'Farrow Input'!#REF!+'Farrow Input'!#REF!)*'Farrow Input'!C144/100","v":{"$error":"#REF!"}},{"$f":"ROUND(J24/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"H24/'Farrow Input'!G13","v":{"$error":"#REF!"}}]
[null,"","","2.05","Manure Haulage",null,null,{"$f":"J25*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J25/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!D151/1000*'Farrow Input'!#REF!*365,2)","v":{"$error":"#REF!"}}]
[null,"","","2.06","Office Supplies",null,null,{"$f":"J26*'Farrow Input'!E22","v":1500},{"$f":"ROUND(J26/'Farrow Input'!$G$83,2)","v":0.12},{"$f":"ROUND((500+(2*'Farrow Input'!E22))/'Farrow Input'!E22,2)","v":3}]
[null,"","","2.07","Marketing & Transportation",null,null,{"$f":"J27*'Farrow Input'!E22","v":0},{"$f":"ROUND(J27/'Farrow Input'!$G$83,2)","v":0},{"$f":"ROUND('Farrow Input'!G184*'Farrow Input'!F29,2)","v":0}]
[null,"","","2.08","Sow Replacement",null,null,{"$f":"J28*'Farrow Input'!E22","v":4155},{"$f":"ROUND(J28/'Farrow Input'!$G$83,2)","v":0.32},{"$f":"ROUND('Farrow Input'!C210/100*('Farrow Input'!C207-('Farrow Input'!C203*'Farrow Input'!C204/100)),2)","v":8.31}]
[null,"","","2.09","Boar Replacement",null,null,{"$f":"J29*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J29/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!C221/100*'Farrow Input'!E23*('Farrow Input'!#REF!-('Farrow Input'!C214*'Farrow Input'!#REF!/100))/'Farrow Input'!E22,2)","v":{"$error":"#REF!"}}]
[null,null,null,"2.09","Property Taxes",null,null,{"$f":"'Farrow Input'!#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J30/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"H30/'Farrow Input'!G13","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"===================================="]
[null,"","","","Subtotal Operating Costs",null,null,{"$f":"SUM(H15:H31)","v":{"$error":"#REF!"}},{"$f":"ROUND(J32/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"H32/'Farrow Input'!G13","v":{"$error":"#REF!"}}]
[null,"","","2.10","Interest on Operating Cost",null,null,{"$f":"J33*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"I33*'Farrow Input'!G83","v":{"$error":"#REF!"}}]
[null,"","","","","","","===================================="]
[null,"","TOTAL OPERATING COSTS",null,null,null,"",{"$f":"J35*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J35/'Farrow Input'!$G$83,2)","v":{"$error":"#REF!"}},{"$f":"SUM(J32:J33)","v":{"$error":"#REF!"}}]
[null,"","",null,null,null,"","","",""]
[null,"B.","FIXED COSTS",null,null,null,"","","",""]
[null,"","3.","Depreciation:",null,null,null,"","",""]
[null,"","","3.01","Buildings and Manure Storage",null,null,{"$f":"J39*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J39/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,"","","3.02","Equipment",null,null,{"$f":"J40*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J40/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(('Farrow Input'!#REF!-('Farrow Input'!#REF!/100*'Farrow Input'!#REF!))/'Farrow Input'!#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"===================================="]
[null,"","","Total Depreciation Cost",null,null,null,{"$f":"J42*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J42/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"SUM(J38:J41)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","",""]
[null,"","4.","Investment:",null,null,null,"","",""]
[null,"","","4.01","Buildings and Manure Storage",null,null,{"$f":"J45*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J45/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,"","","4.02","Equipment",null,null,{"$f":"J46*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J46/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(('Farrow Input'!#REF!+('Farrow Input'!#REF!/100*'Farrow Input'!#REF!))/2*'Farrow Input'!#REF!/100,2)","v":{"$error":"#REF!"}}]
[null,"","","4.03","Breeding Herd",null,null,{"$f":"J47*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J47/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!#REF!*'Farrow Input'!#REF!/100,2)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"===================================="]
[null,"","","Total Investment Cost",null,null,null,{"$f":"J49*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J49/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"SUM(J44:J48)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"===================================="]
[null,"","TOTAL FIXED COSTS",null,null,null,null,{"$f":"J51*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J51/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"J42+J49","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","",""]
[null,"C.","LABOUR",null,null,"","","","",""]
[null,"","",{"$f":"'Farrow Input'!#REF!","v":{"$error":"#REF!"}},"hours/wk.",null,null,{"$f":"J54*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J54/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"ROUND('Farrow Input'!#REF!*'Farrow Input'!#REF!*52/'Farrow Input'!E22,2)","v":{"$error":"#REF!"}}]
[null,"","","","","","","===================================="]
[null,"","TOTAL COST OF PRODUCTION",null,null,null,"",{"$f":"J56*'Farrow Input'!E22","v":{"$error":"#REF!"}},{"$f":"ROUND(J56/'Farrow Input'!F29,2)","v":{"$error":"#REF!"}},{"$f":"J35+J51+J54","v":{"$error":"#REF!"}}]
[]
[null,"============================================================================="]
[null,"","","","","Revenue per pig sold:",null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,"","","","","",null,null,null,""]
[null,"","","","","Net of Operating Cost",null,null,null,{"$f":"IF(J59=0,0,J59-I35)","v":{"$error":"#REF!"}}]
[null,"","","","","Net of Operating & Labour Cost",null,null,null,{"$f":"IF(J59=0,0,J61-I54)","v":{"$error":"#REF!"}}]
[null,"","","","","Net of Operating, Labour & Fixed Cost",null,null,null,{"$f":"IF(J59=0,0,J62-I51)","v":{"$error":"#REF!"}}]