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{"sheet":"Introduction","index":0,"n_rows":57,"n_cols":7,"rows_kept":57,"cut":false,"hidden":false,"merged":[[56,1,58,8],[5,1,5,7],[4,1,4,7],[6,1,6,7],[16,1,25,8],[27,1,38,8]]}
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[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
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[null,"Guidelines For Estimating"]
[null,"Swine (26 to 123 kg) Finishing Costs"]
[null,{"$f":"\"Based On Marketing \"&FIXED('Finish Input'!G32,0)&\" Pigs \"","v":"Based On Marketing 11,376 Pigs "}]
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[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 finishing 26 to 123 kg enterprise  in Manitoba.  This type of  operation is intended to represent the third stage of a three stage pork  system.  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."]

{"sheet":"Assumptions","index":1,"n_rows":23,"n_cols":1,"rows_kept":23,"cut":false,"hidden":false,"merged":[[18,0,20,0],[22,0,26,0],[14,0,16,0],[10,0,12,0],[4,0,8,0]]}
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["Swine (26 to 123 kg) Finishing Cost of Production"]
[]
[]
[{"$f":"\"The following 26 to 123 kg budget is based on the assumption that all feed is purchased or home-mixed. The budget includes a land investment cost for \"&'Fixed Cost'!D27&\" acres, with \"&'Fixed Cost'!C40&\" acres rented out at $\"&'Fixed Cost'!C41&\" per acre, of the estimated \"&ROUND(((('Finish Input'!C108*'Finish Input'!H110)/(40.768*2))*2.4709661),0)&\" to \"&ROUND(((('Finish Input'!C108*'Finish Input'!H110)/(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 26 to 123 kg 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 $100 per acre, of the estimated 232 to 358 acres of total landbase that would be required for this size of livestock operation.  This land base falls within the 2XP2O5 application rate, soil phosphorus levels permitting."}]
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[{"$f":"\"The budget includes an assumption that 1.5% of the market pigs are sold as lightweight pigs. It is assumed that when light weight pigs are sold, they will have a salvage value. Therefore, total marketings are reduced by \"&'Finish Input'!H31&\"% to compensate for the lightweight pigs.\"","v":"The budget includes an assumption that 1.5% of the market pigs are sold as lightweight pigs. It is assumed that when light weight pigs are sold, they will have a salvage value. Therefore, total marketings are reduced by 2.44% to compensate for the lightweight pigs."}]
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["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 Recommended Code of Practice for the Care and Handling of Farm Animals: Pigs."]
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["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 suggestions."]
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["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 starting up or switching to a finishing 26 to 123 kg 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":"Finish Summary","index":2,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":false,"merged":[[0,0,0,11],[1,0,1,11],[2,4,2,5],[2,7,2,8],[60,0,62,10],[36,0,36,10]]}
[{"$f":"\"Swine (26 to 123 kg) Finishing Summary - \"&Introduction!G12","v":"Swine (26 to 123 kg) Finishing Summary - June, 2025"}]
[]
[]
[null,null,null,null,"$/Pig","Total",null,null,null,null,"Your "]
["A. Operating Costs",null,null,null,"Sold","Cost",null,null,null,null,"Cost"]
["Feed Costs:"]
[null,"Grower 1",null,null,{"$f":"'Finish Input'!G45","v":17.13},{"$f":"ROUND(E7*'Finish Input'!$G$32,0)","v":194879}]
[null,"Grower 2",null,null,{"$f":"'Finish Input'!H45","v":77},{"$f":"ROUND(E8*'Finish Input'!$G$32,0)","v":875988}]
["","Finisher ",null,null,{"$f":"'Finish Input'!I45","v":42.8},{"$f":"ROUND(E9*'Finish Input'!$G$32,0)","v":486913}]
["Total Feed Cost",null,null,null,{"$f":"SUM(E7:E9)","v":136.93},{"$f":"SUM(F7:F9)","v":1557780}]
[]
["Other Operating Costs:"]
[null,"Weanling Cost",null,null,{"$f":"'Finish Input'!C54","v":89.42},{"$f":"ROUND(E13*'Finish Input'!$G$32,0)","v":1017284}]
[null,"Veterinary Medicine & Supplies",null,null,{"$f":"'Finish Input'!C60","v":1.4679419583836519},{"$f":"ROUND(E14*'Finish Input'!$G$32,0)","v":16700}]
[null,"Maintenance & Repairs",null,null,{"$f":"'Finish Input'!C66","v":2.4475983764493066},{"$f":"ROUND(E15*'Finish Input'!$G$32,0)","v":27845}]
[null,"Hydro & Propane",null,null,{"$f":"'Finish Input'!C74","v":3.6169386648844619},{"$f":"ROUND(E16*'Finish Input'!$G$32,0)","v":41148}]
[null,"Insurance",null,null,{"$f":"'Finish Input'!C94","v":2.7947355941770877},{"$f":"ROUND(E17*'Finish Input'!$G$32,0)","v":31794}]
[null,"Manure Costs",null,null,{"$f":"'Finish Input'!C124","v":2.209488062098639},{"$f":"ROUND(E18*'Finish Input'!$G$32,0)","v":25136}]
[null,"Office Supplies",null,null,{"$f":"'Finish Input'!C130","v":0.1051246446434741},{"$f":"ROUND(E19*'Finish Input'!$G$32,0)","v":1196}]
[null,"Marketing & Transport",null,null,{"$f":"'Finish Input'!C140","v":9.6100000000000012},{"$f":"ROUND(E20*'Finish Input'!$G$32,0)","v":109328}]
[null,"Property Tax",null,null,{"$f":"'Finish Input'!C171","v":0.93174759035130006},{"$f":"ROUND(E21*'Finish Input'!$G$32,0)","v":10600}]
["Subtotal Operating Costs",null,null,null,{"$f":"SUM(E13:E21)+E10","v":249.53357489098792},{"$f":"SUM(F13:F21)+F10","v":2838811}]
[null,"Interest on Operating Costs",null,null,{"$f":"'Finish Input'!C159","v":3.9977949038512408},{"$f":"ROUND(E23*'Finish Input'!$G$32,0)","v":45481}]
["Total Operating Costs",null,null,null,{"$f":"SUM(E22:E23)","v":253.53136979483915},{"$f":"SUM(F22:F23)","v":2884292}]
[]
["B. Fixed Costs"]
[null,"Buildings & Manure Storage",null,null,{"$f":"'Fixed Cost'!D23","v":16.795278424385867},{"$f":"ROUND(E27*'Finish Input'!$G$32,0)","v":191071}]
[null,"Barn Equipment",null,null,{"$f":"'Fixed Cost'!I23","v":8.9969482098926026},{"$f":"ROUND(E28*'Finish Input'!$G$32,0)","v":102354}]
[null,"Land",null,null,{"$f":"'Fixed Cost'!D37","v":1.1911540196344499},{"$f":"ROUND(E29*'Finish Input'!$G$32,0)","v":13551}]
["Total Fixed Costs",null,null,null,{"$f":"SUM(E27:E29)","v":26.983380653912921},{"$f":"SUM(F27:F29)","v":306976}]
[]
["C.  Labour"]
[null,"Wages, benefits and hired manager",null,null,{"$f":"'Finish Input'!C179","v":5.9238050574485674},{"$f":"ROUND(E33*'Finish Input'!$G$32,0)","v":67392}]
[]
["Total Cost of Production",null,null,null,{"$f":"E24+E30+E33","v":286.43855550620066},{"$f":"F24+F30+SUM(F33:F33)","v":3258660}]
[]
["Profitability and Breakeven Analysis"]
[]
["Estimated Farmgate",null,null,null," Per Pig","Total"]
[null,"Market Price ($ per 100kg)",null,null,{"$f":"'Finish Input'!E22","v":277}]
[null,"Market weight (shrunk-kg/hog live)",null,null,{"$f":"('Finish Input'!I11)*(1-('Finish Input'!H31/100))","v":119.9988}]
[null,"Dressing %",null,null,{"$f":"'Finish Input'!I23","v":80}]
[null,"Premium per head sold",null,null,{"$f":"'Finish Input'!E23","v":0}]
[null,"Land rental per head sold",null,null,{"$f":"SUM(('Fixed Cost'!C40*'Fixed Cost'!C41)/'Finish Input'!G32)","v":0}]
[null,"Gross Revenue  / hog",null,null,{"$f":"SUM(((E41*E42)*('Finish Input'!I22/100)*E40)/10000+E43)+E44","v":292.50907488000001},{"$f":"ROUND(E45*'Finish Input'!$G$32,0)","v":3327721}]
[]
["Marginal Returns "]
[null,"Over Operating Costs",null,null,{"$f":"SUM(E45-E24)","v":38.977705085160864},{"$f":"ROUND(E48*'Finish Input'!$G$32,0)","v":443429}]
[null,"Over Operating & Labour Costs",null,null,{"$f":"SUM(E45-E24-E33)","v":33.053900027712295},{"$f":"ROUND(E49*'Finish Input'!$G$32,0)","v":376037}]
[null,"Over Total Costs (Net Profit)",null,null,{"$f":"SUM(E45-E35)","v":6.0705193737993568},{"$f":"ROUND(E50*'Finish Input'!$G$32,0)","v":69061}]
[]
["Operating Expense Ratio",null,null,null,{"$f":"SUM(E24/E45)","v":0.86674702280210891}]
[]
["Breakeven Selling Price",null,null,null,"$/100 kg ","$/cwt "]
[null,"Operating Costs",null,null,{"$f":"(E24/(('Finish Input'!$I$11)*('Finish Input'!$I$23/100)*('Finish Input'!$I$22/100)))*100","v":234.23075553846928},{"$f":"E55/2.2046","v":106.24637373603795}]
[null,"Operating & Labour Costs",null,null,{"$f":"((E24+E33)/(('Finish Input'!$I$11)*('Finish Input'!$I$23/100)*('Finish Input'!$I$22/100)))*100","v":239.70359834838112},{"$f":"E56/2.2046","v":108.72883894964217}]
[null,"Total Costs",null,null,{"$f":"(E35/(('Finish Input'!$I$11)*('Finish Input'!$I$23/100)*('Finish Input'!$I$22/100)))*100","v":264.63281181282395},{"$f":"E57/2.2046","v":120.03665599783359}]
[]
["Return On Assets (ROA)",null,null,null,{"$f":"SUM((E50+E23+'Fixed Cost'!G58)*'Finish Input'!$I$15)/(('Fixed Cost'!D43)+(((E45-E44)/2)*'Finish Input'!I19))","v":6.3121694327263403E-2}]
[]
["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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["Risk & Sensitivity Analysis (Stress Test)"]
["A.  Operating Costs"]
[null,"Feed cost",{"$f":"'Finish Summary'!E10","v":136.93},{"$f":"'Finish Summary'!H10","v":0}]
[null,"Weanling cost",{"$f":"'Finish Summary'!E13","v":89.42},{"$f":"'Finish Summary'!H13","v":0}]
[null,"Other Operating Costs",{"$f":"SUM('Finish Summary'!E24-'Finish Summary'!E13-'Finish Summary'!E10)","v":27.181369794839156},{"$f":"SUM('Finish Summary'!H24-'Finish Summary'!H13-'Finish Summary'!H10)","v":0}]
[null,"Subtotal",{"$f":"SUM(C3:C5)","v":253.53136979483918},{"$f":"SUM(D3:D5)","v":0}]
["B.  Fixed Costs",null,{"$f":"'Finish Summary'!E30","v":26.983380653912921},{"$f":"'Finish Summary'!H30","v":0}]
["C.  Labour",null,{"$f":"'Finish Summary'!E33","v":5.9238050574485674},{"$f":"'Finish Summary'!H33","v":0}]
["Total Costs",null,{"$f":"SUM(C6:C8)","v":286.43855550620071},{"$f":"SUM(D6:D8)","v":0}]
[]
["Estimated Farmgate"]
[null,"Price ($ per 100kg)",{"$f":"'Finish Input'!E22","v":277},{"$f":"'Finish Input'!E22","v":277}]
[]
[]
[null,"Percent Market Price Change",-0.1]
[null,"Percent Feed Cost Change",0.1]
[null,"Percent Weanling Cost Change",0.05]
[]
[]
[null,"Market Price ($ per 100kg)",{"$f":"SUM(C12*(1+C15))","v":249.3}]
[null,"Feed Cost",{"$f":"SUM(C3+(C3*C16))","v":150.62300000000002}]
[null,"Weanling Cost",{"$f":"SUM(('Finish Input'!C48*(1+C17))/100*'Finish Input'!C50*'Finish Input'!$C$51*'Finish Input'!$G$28/'Finish Input'!$G$32)","v":93.894082612398037}]
[]
[{"$f":"\"Stress Test Scenario = Market Price \"&IF(C15<0,\"Down\",\"Up\")&\" \"&ABS(C15*100)&\"%, Feed Price \"&IF(C16<0,\"Down\",\"Up\")&\" \"&ABS(C16*100)&\"% and Weanling Cost \"&IF(C17<0,\"Down\",\"Up\")&\" \"&ABS(C17*100)&\"%\"","v":"Stress Test Scenario = Market Price Down 10%, Feed Price Up 10% and Weanling Cost Up 5%"}]
[null,"Operating Costs",{"$f":"SUM(C5+C21+C22)","v":271.6984524072372}]
[null,"Total Costs",{"$f":"C7+C8+C25","v":304.60563811859868}]
[null,"Gross Revenue / hog",{"$f":"SUM((('Finish Summary'!$E$41*'Finish Input'!$I$23)*('Finish Input'!$I$22/100)*C20)/10000+'Finish Input'!$E$23)+'Finish Summary'!$E$44","v":263.25816739200002}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C27-C25)","v":-8.4402850152371798}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C27-C25-C8)","v":-14.364090072685748}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C27-C26)","v":-41.347470726598658}]
[null,"Operating Expense Ratio",{"$f":"SUM(C25/C27)","v":1.0320608667106206}]
[null,"Return on Asset (ROA)",{"$f":"SUM(((C31+'Finish Summary'!$E$23+'Fixed Cost'!G58)*'Finish Input'!$I$15)/('Fixed Cost'!D43+(((C27-'Finish Summary'!$E$44/2))*'Finish Input'!$I35)))","v":-0.12625129351488978}]
[]
[]
["Estimated Breakeven Canadian Dollar Analysis*"]
[]
[null,null,"Est. US Futures Price (USD per cwt)"]
[null,null,{"$f":"SUM($E$39-4)","v":91.364238410596016},{"$f":"SUM($E$39-2)","v":93.364238410596016},{"$f":"'Finish Input'!F25","v":95.364238410596016},{"$f":"SUM($E$39+2)","v":97.364238410596016},{"$f":"SUM($E$39+4)","v":99.364238410596016}]
["Breakeven CDN Dollar ($1 Cdn = $ USD)"]
[null,"Operating Costs",{"$f":"SUM(C39/(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.75008592163324628},{"$f":"SUM(D39/(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.7665056047539508},{"$f":"SUM(E39/(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.78292528787465543},{"$f":"SUM(F39/(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.79934497099535995},{"$f":"SUM(G39/(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.81576465411606458}]
[null,"Operating & Labour Costs",{"$f":"SUM(C39/((('Finish Summary'!$E$24+'Finish Summary'!C33)/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.75008592163324628},{"$f":"SUM(D39/((('Finish Summary'!$E$24+'Finish Summary'!D33)/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.7665056047539508},{"$f":"SUM(E39/((('Finish Summary'!$E$24+'Finish Summary'!E33)/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.76602672954937556},{"$f":"SUM(F39/((('Finish Summary'!$E$24+'Finish Summary'!F33)/2.2046)+('Finish Input'!$H$23/2.2046)))","v":3.1724433085937032E-3},{"$f":"SUM(G39/((('Finish Summary'!$E$24+'Finish Summary'!G33)/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.81576465411606458}]
[null,"Operating, Fixed & Labour Costs",{"$f":"SUM(C39/(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.66820118502013148},{"$f":"SUM(D39/(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.68282837825556786},{"$f":"SUM(E39/(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.69745557149100423},{"$f":"SUM(F39/(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.7120827647264405},{"$f":"SUM(G39/(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046)))","v":0.72670995796187687}]
[]
["Estimated Breakeven US Futures Price Analysis*"]
[]
[null,null,"Canadian Dollar ($1 Cdn = $ USD)"]
[null,null,{"$f":"SUM($E$48-0.02)","v":0.7},{"$f":"SUM($E$48-0.01)","v":0.71},{"$f":"'Finish Input'!E24","v":0.72},{"$f":"SUM($E$48+0.01)","v":0.73},{"$f":"SUM($E$48+0.02)","v":0.74}]
[null,null,{"$f":"SUM(1/C48)","v":1.4285714285714286},{"$f":"SUM(1/D48)","v":1.4084507042253522},{"$f":"SUM(1/E48)","v":1.3888888888888888},{"$f":"SUM(1/F48)","v":1.3698630136986301},{"$f":"SUM(1/G48)","v":1.3513513513513513}]
["Breakeven Futures Price ($ USD)"]
[null,"Operating Costs",{"$f":"SUM(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046))/C$49","v":85.263521208558188},{"$f":"SUM(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046))/D$49","v":86.481571511537595},{"$f":"SUM(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046))/E$49","v":87.699621814517002},{"$f":"SUM(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046))/F$49","v":88.917672117496409},{"$f":"SUM(('Finish Summary'!$E$24/2.2046)+('Finish Input'!$H$23/2.2046))/G$49","v":90.135722420475801}]
[null,"Operating & Labour Costs",{"$f":"SUM((('Finish Summary'!$E$24+'Finish Summary'!$E$33)/2.2046)+('Finish Input'!$H$23/2.2046))/C$49","v":87.144435451601822},{"$f":"SUM((('Finish Summary'!$E$24+'Finish Summary'!$E$33)/2.2046)+('Finish Input'!$H$23/2.2046))/D$49","v":88.389355958053272},{"$f":"SUM((('Finish Summary'!$E$24+'Finish Summary'!$E$33)/2.2046)+('Finish Input'!$H$23/2.2046))/E$49","v":89.634276464504737},{"$f":"SUM((('Finish Summary'!$E$24+'Finish Summary'!$E$33)/2.2046)+('Finish Input'!$H$23/2.2046))/F$49","v":90.879196970956201},{"$f":"SUM((('Finish Summary'!$E$24+'Finish Summary'!$E$33)/2.2046)+('Finish Input'!$H$23/2.2046))/G$49","v":92.124117477407651}]
[null,"Operating, Fixed & Labour Costs",{"$f":"SUM(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046))/C$49","v":95.712142272675521},{"$f":"SUM(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046))/D$49","v":97.079458590856603},{"$f":"SUM(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046))/E$49","v":98.446774909037686},{"$f":"SUM(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046))/F$49","v":99.814091227218768},{"$f":"SUM(('Finish Summary'!$E$35/2.2046)+('Finish Input'!$H$23/2.2046))/G$49","v":101.18140754539985}]
[]
[{"$f":"\"Breakeven Canadian Dollar = Est. US Futures / (Cost + Basis)  (eg. ($\"&TEXT(E39,\"0.00\")&\" /(($\"&TEXT('Finish Summary'!E35,\"0.00\")&\" + $\"&TEXT('Finish Input'!H23,\"0.00\")&\")/2.2046)) = $\"&TEXT(E43,\"0.0000\")&\" US)\"","v":"Breakeven Canadian Dollar = Est. US Futures / (Cost + Basis)  (eg. ($95.36 /(($286.44 + $15.00)/2.2046)) = $0.6975 US)"}]
[{"$f":"\"Breakeven Est. US Futures = (Cost + Basis) / Cdn Dollar  (eg. ((($\"&TEXT('Finish Summary'!E35,\"0.00\")&\" + $\"&TEXT('Finish Input'!H23,\"0.00\")&\")/2.2046)/(1/\"&TEXT(E48,\"0.0000\")&\")) = $\"&TEXT(E53,\"0.00\")&\")\"","v":"Breakeven Est. US Futures = (Cost + Basis) / Cdn Dollar  (eg. ((($286.44 + $15.00)/2.2046)/(1/0.7200)) = $98.45)"}]
[]
["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":"Finish Input","index":4,"n_rows":179,"n_cols":11,"rows_kept":179,"cut":false,"hidden":false,"merged":[[0,0,0,11]]}
["Swine (26-121 kg) Finishing Production Cost Assumptions"]
[]
["1.","This input table outlines the cost of production for a finishing enterprise"]
["2.","Buildings and equipment are valued at new cost."]
["3.","Purchased  feed is used."]
["4.","Manure haulage is contracted out."]
[]
["Indicators of Productivity",null,null,null,null,null,"Grower 1","Grower 2","Finisher",null,"Total"]
["Number of Pigs Purchased",null,null,null,null,null,12000,{"$f":"G15","v":11886},{"$f":"H15","v":11773},null,{"$f":"G9","v":12000}]
["Average Beginning Weight (kg)",null,null,null,null,null,26,{"$f":"G11","v":40},{"$f":"H11","v":95},null,{"$f":"G10","v":26}]
["Average Ending Weight (kg)",null,null,null,null,null,40,95,123,null,{"$f":"I11","v":123}]
["Percent Mortality",null,null,null,null,null,0.95,0.95,0.95,null,{"$f":"((G9-I15)/G9)*100","v":2.8250000000000002}]
["Days on Feed",null,null,null,null,null,19,65,32,null,{"$f":"SUM(G13:I13)","v":116}]
["Feed Conversion Ratio (FCR)",null,null,null,null,null,1.95,2.8,3.5,null,{"$f":"(G14*(G11-G10)+H14*(H11-H10)+I14*(I11-I10))/(I11-G10)","v":2.8793814432989691}]
["Number of Pigs (Ending)",null,null,null,null,null,{"$f":"ROUND(G9-(G9*G12/100),0)","v":11886},{"$f":"ROUND(H9-(H9*H12/100),0)","v":11773},{"$f":"ROUND(I9-(I9*I12/100),0)","v":11661},null,{"$f":"I15","v":11661}]
["Weight Gain/Pig (kg)",null,null,null,null,null,{"$f":"G11-G10","v":14},{"$f":"H11-H10","v":55},{"$f":"I11-I10","v":28},null,{"$f":"SUM(G16:I16)","v":97}]
["Feed Disappearance/Pig (kg)",null,null,null,null,null,{"$f":"G14*G16","v":27.3},{"$f":"H14*H16","v":154},{"$f":"I14*I16","v":98},null,{"$f":"SUM(G17:I17)","v":279.3}]
["Average Daily Gain (kg)",null,null,null,null,null,{"$f":"(G11-G10)/G13","v":0.73684210526315785},{"$f":"(H11-H10)/H13","v":0.84615384615384615},{"$f":"(I11-I10)/I13","v":0.875},null,{"$f":"K16/K13","v":0.83620689655172409}]
["Average Number Pigs in Barn",null,null,null,null,null,{"$f":"((G9+G15)/2)/$G$35","v":4024.6273972602744},{"$f":"((H9+H15)/2)/$G$35","v":3986.3794520547949},{"$f":"((I9+I15)/2)/$G$35","v":3948.4684931506854},null,{"$f":"SUM(G19:I19)/3","v":3986.4917808219179}]
[]
["Marketing"]
[null,"Market Price/100kg",null,null,277,"  or:",{"$f":"E22/100/2.2046","v":1.2564637575977502}," /lb",110,"Market Index"]
[null,"Premium/head",null,null,0,null,"Basis ($ per 100kg)",15,80,"% Dress"]
[null,"$1 Canadian Dollar",null,null,0.72,null,"USD     or $1 USD =",{"$f":"SUM(1/E24)","v":1.3888888888888888},"Canadian Dollar"]
[null,"Estimated US Futures Price",null,null,null,{"$f":"SUM((E22+H23)/2.2046)/H24","v":95.364238410596016},"USD"]
[]
["Productivity Profile",null,null,null,null,null,"Total"]
["Pigs Purchased",null,null,null,null,null,{"$f":"G9","v":12000}]
["Pigs Died",null,null,null,null,null,{"$f":"ROUND(G28*K12/100,0)","v":339},{"$f":"K12","v":2.8250000000000002}," % mortality"]
["Pigs available for marketing",null,null,null,null,null,{"$f":"I15","v":11661}]
["Less Light Weight Pig Adjustment  ",null,null,null,null,null,{"$f":"G30*H31/100","v":284.52839999999998},2.44,"%"]
["Pigs Sold at full market value",null,null,null,null,null,{"$f":"G30-G31","v":11376.471600000001}]
["Washing and restocking days",null,null,null,null,null,7]
["Total Days to Market",null,null,null,null,null,{"$f":"G13+H13+I13+G33","v":123}]
["Turnover (365 / days to market)",null,null,null,null,null,{"$f":"365/G34","v":2.9674796747967478}]
[]
["Feed Requirements and Costs",null,null,null,null,null,"Grower 1","Grower 2","Finisher"]
[null,null," kg weight gain/pig",null,null,null,{"$f":"G16","v":14},{"$f":"H16","v":55},{"$f":"I16","v":28}]
[null,"x","FCR (Feed:Gain)",null,null,null,{"$f":"G14","v":1.95},{"$f":"H14","v":2.8},{"$f":"I14","v":3.5}]
[null,"="," kg ration/pig",null,null,null,{"$f":"G17","v":27.3},{"$f":"H17","v":154},{"$f":"I17","v":98}]
[null,"x","ration cost per tonne",null,null,null,595,474,414]
[null,"÷","kg/tonne",null,null,null,1000,1000,1000]
[null,"x","weanlings purchased",null,null,null,{"$f":"$G$28","v":12000},{"$f":"$G$28","v":12000},{"$f":"$G$28","v":12000}]
[null,"÷"," pigs sold",null,null,null,{"$f":"$G$32","v":11376.471600000001},{"$f":"$G$32","v":11376.471600000001},{"$f":"$G$32","v":11376.471600000001}]
[null,"="," /pig sold",null,null,null,{"$f":"ROUND(((G40*G41/1000)*G43)/G44,2)","v":17.13},{"$f":"ROUND(((H40*H41/1000)*H43)/H44,2)","v":77},{"$f":"ROUND(((I40*I41/1000)*I43)/I44,2)","v":42.8}]
[]
["Weanling Cost"]
[null,null,87,null," market price  "]
[null,"÷",100,null," lbs/cwt"]
[null,"x",{"$f":"G10*2.20462","v":57.320119999999996},null," lbs"]
[null,"x",1.7,null," formula factor"]
[null,"x",{"$f":"'Finish Input'!$G$28","v":12000},null," weanlings purchased"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"ROUND(((C48/C49*C50*C51))*C52/C53,2)","v":89.42},null," /pig sold"]
[]
["Veterinary Cost"]
[null,null,700,null,"professional services"]
[null,"+",16000,null,"medication"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"(C57+C58)/C59","v":1.4679419583836519},null," /pig sold"]
[]
["Maintenance & Repairs"]
[null,"",1.1000000000000001,null," % of total capital investment"]
[null,"x",{"$f":"'Fixed Cost'!D10+'Fixed Cost'!I10","v":2531366.6743528764},null," total buildings and equipment cost"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"C63/100*C64/C65","v":2.4475983764493066},null," /pig sold"]
[]
["Utilities"]
[null,null,9.3240000000000003E-2,"/kwhr","Hydro rate"]
[null,"x",200000,"kwhr","Hydro usage"]
[null,null,0.75,"/litre","Propane rate"]
[null,"x",30000,"litres","Propane usage"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"((C69*C70)+(C71*C72))/C73","v":3.6169386648844619},null," /pig sold"]
[]
["Insurance"]
[null,null,{"$f":"'Fixed Cost'!D10+'Fixed Cost'!I10","v":2531366.6743528764},null,"value -  buildings & equipment "]
[null,"x",0.78,null," /$100 Capital Invested"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"C78*C77/100/C79","v":1.7355697578458715},null," /pig sold"]
[]
[null,null,{"$f":"'Finish Input'!K19","v":3986.4917808219179},null,"average number pigs in barn"]
[null,"x",{"$f":"E22","v":277},null,"estimated market value of hogs"]
[null,"x",0.88,null," /$100 Capital Invested"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"(((C82*C83)*C84)/100)/C85","v":0.85417277927644164},null," /pig sold"]
[]
[null,null,75,null,"Business Interruption Insured value"]
[null,"x",{"$f":"'Finish Input'!K19","v":3986.4917808219179},null,"average number in barn"]
[null,"x",0.78,null,"rate /$100"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"((C88*C89)*C90/100)/C91","v":0.20499305705477452},null," /pig sold"]
[]
[null,"=",{"$f":"C80+C86+C92","v":2.7947355941770877},null," /pig sold"]
[]
["Manure Costs "]
[null," Haulage",null,null,7.1," litres/pig/day"]
[null,"x",365,null," days/year"]
[null,"x",{"$f":"'Finish Input'!K19","v":3986.4917808219179},null," average inventory of pigs"]
[null,"x",3.0000000000000001E-3,null," /litre   =",{"$f":"C100*4.54609","v":1.3638270000000001E-2}," /gallon"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"(E97*C98*C99*C100)/C101","v":2.7243051659356317},null," /pig sold"]
[null," Estimated Nutrient Value"]
[null,null,{"$f":"'Finish Input'!E97","v":7.1},null," litres/pig/day"]
[null,"x",365,null," days/year"]
[null,"x",{"$f":"'Finish Input'!K19","v":3986.4917808219179},null," average inventory of pigs"]
[null,"÷",1000]
[null,"=",{"$f":"SUM((C104*C105*C106)/1000)","v":10330.993450000002},null,"# of 1000 litres of manure"]
[null,null,null,null,null,null," Nitrogen","Phosphate","Potassium"]
[null,null,"kg per 1000 litres",null,null,null,3.5,0.74,1.41]
[null,"x","# of 1000 litres of manure",null,null,null,{"$f":"C108","v":10330.993450000002},{"$f":"C108","v":10330.993450000002},{"$f":"C108","v":10330.993450000002}]
[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,{"$f":"'Finish Input'!$G$32","v":11376.471600000001},{"$f":"'Finish Input'!$G$32","v":11376.471600000001},{"$f":"'Finish Input'!$G$32","v":11376.471600000001}]
[null,"=","estimated nutrient value / pig sold",null,null,null,{"$f":"SUM((G110*G111*(G112/100)/G113)*G114)/G115","v":0.77851925204962491},{"$f":"SUM((H110*H111*(H112/100)/H113)*H114)/H115","v":0},{"$f":"SUM((I110*I111*(I112/100)/I113)*I114)/I115","v":0}]
[null,null,null,null,null,null,"* kg/1000 L x 10 = lbs/1000 imp. Gallons"]
[null,"Odour control & Mgmt Fees"]
[null,null,0,null,"Odour control (barley straw)"]
[null,"+",3000,null,"Manure Management Fee"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"(C119+C120)/C121","v":0.2637021482126321},null," /pig sold"]
[]
[null,"=",{"$f":"C102+C122-(G116+H116+I116)","v":2.209488062098639},null," /pig sold"]
[]
["Office Supplies"]
[null,"",0.3,null," /pig place"]
[null,"x",{"$f":"'Finish Input'!K19","v":3986.4917808219179},null," pig places"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"C127*C128/C129","v":0.1051246446434741},null," /pig sold"]
[]
["Marketing & Transportation"]
[null,null,4,"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,"=",{"$f":"SUM(C133:C139)","v":9.6100000000000012},null," /pig sold"]
[]
["Operating Loan Interest",null,null,null,7," %"]
[]
["Interest on Operating Cost "]
[null,null,{"$f":"'Finish Summary'!E13","v":89.42},null," weaner cost"]
[null,"x",{"$f":"'Finish Input'!G34","v":123},null," total days to market"]
[null,"x",{"$f":"'Finish Input'!$E$142","v":7},null," % operating rate"]
[null,"÷",365,null," days/year"]
[null,"=",{"$f":"C145*C146*C147/100/C148","v":2.1093320547945202},null," /pig sold"]
[]
[null,null,{"$f":"'Finish Summary'!E22","v":249.53357489098792},null," subtotal operating cost"]
[null,"-",{"$f":"C145","v":89.42},null," weaner cost"]
[null,"÷",2,null," average"]
[null,"x",{"$f":"C146","v":123},null," total days to market"]
[null,"÷",365,null," days/year"]
[null,"x",{"$f":"C147","v":7},null," % operating rate"]
[null,"=",{"$f":"((((C151-C152)/C153)*C154)*C156/100)/C155","v":1.8884628490567206},null," /pig sold"]
[]
[null,"=",{"$f":"C149+C157","v":3.9977949038512408},null," /pig sold"]
[]
["Property Taxes"]
[null,null,10000,null," taxes on grower-finisher barn & land "]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"C162/C163","v":0.8790071607087736},null," /pig sold"]
[]
[null,null,15,null," taxes on  land"]
[null,"x",{"$f":"'Fixed Cost'!D27","v":40},null,"acres"]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001},null," pigs sold"]
[null,"=",{"$f":"(C166*C167)/C168","v":5.2740429642526419E-2},null," /pig sold"]
[]
[null,"=",{"$f":"C164+C169","v":0.93174759035130006},null," /pig sold"]
[]
["Labour"]
[null,null,{"$f":"ROUND((((K19/2000)*0.5)*(40*52))/(52),-1)+8","v":48},"hours/week"]
[null,"x",52,"weeks/year"]
[null,"=",{"$f":"C174*52","v":2496},"total hours/year"]
[null,"x",27," wage/hour (includes hired manager) "]
[null,"÷",{"$f":"'Finish Input'!$G$32","v":11376.471600000001}," pigs sold"]
[null,"=",{"$f":"C176*C177/C178","v":5.9238050574485674}," /pig sold"]

{"sheet":"Fixed Cost","index":5,"n_rows":58,"n_cols":12,"rows_kept":58,"cut":false,"hidden":false,"merged":[[0,0,0,9],[45,0,46,9]]}
["Fixed Costs"]
[]
[null,"Pig Places1",{"$f":"'Finish Input'!G19*1.005","v":4044.7505342465752},9.1999999999999993,"ft.2 per Pig Place",null,{"$f":"D3*C3","v":37211.704915068491},"ft.2 Total"]
[]
["Buildings",null,"$/pig place","Total",null,"Barn Equipment",null,"$/pig place","Total"]
[null,"  Barn Cost ",460,{"$f":"C6*$C$3","v":1860585.2457534245},{"$f":"\"($\"&SUM(C6*$C$3)/$G$3&\"/sq.ft.) \"","v":"($50/sq.ft.) "},null,"Finishing Barn",120,{"$f":"H6*$C$3","v":485370.06410958903},{"$f":"\"($\"&ROUND((H6*$C$3)/$G$3,0)&\"/sq.ft.) \"","v":"($13/sq.ft.) "}]
[null,"  Office and Loading (300 sq.ft.)",3.71,{"$f":"C7*$C$3","v":15006.024482054794},{"$f":"\"($\"&ROUND((C7*$C$3)/300,0)&\"/sq.ft.) \"","v":"($50/sq.ft.) "},null,"Other",0,{"$f":"H7*$C$3","v":0},null,null,"*HIDE*"]
[null,"  Manure Storage",30,{"$f":"C8*$C$3","v":121342.51602739726},null,null,"Fire Alarm System",0.25,{"$f":"H8*$C$3","v":1011.1876335616438},null,null,{"$f":"(#REF!-#REF!)/(#REF!+D27)","v":{"$error":"#REF!"}}]
[null,"  Standby Generator",5.94,{"$f":"C9*$C$3","v":24025.818173424657},null,null,"Storage Bins",5.94,{"$f":"H9*$C$3","v":24025.818173424657}]
[null,"Total Barn Cost",{"$f":"SUM(C6:C9)","v":499.65},{"$f":"SUM(D6:D9)","v":2020959.6044363012},null,null,"Total Equipment Cost",{"$f":"SUM(H6:H9)","v":126.19},{"$f":"SUM(I6:I9)","v":510407.06991657533}]
[]
[null,"  Residual Value (End of Useful Life)",null,0.5,null,null,"  Residual Value (End of Useful Life)",null,0.1]
[null,"  Useful Life (years)",null,25,null,null,"  Useful Life (years)",null,10]
[null,"  Owned Barn Equity",null,0.25,null,null,"  Owned Barn Equipment Equity",null,0.25]
[null,"  Barn Financed",null,{"$f":"SUM(1-D14)","v":0.75},null,null,"  Barn Equipment Financed",null,{"$f":"SUM(1-I14)","v":0.75}]
[null,"  Barn Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2,null,null,"  Equipment Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2]
[null,"Buildings Cost",null,null,null,null,"Barn Equipment Cost"]
[null,"  Finance Rate & Term",7.0000000000000007E-2,20,"Years",null,"  Finance Rate & Term",7.0000000000000007E-2,10,"Years"]
[null,"  Principle & Interest Cost",null,{"$f":"-PMT(C18,D18,D10*D15,0)","v":143073.2174037564},null,null,"  Principle & Interest Cost",null,{"$f":"-PMT(H18,I18,I10*I15,0)","v":54502.862991835093}]
[null,"  Buildings Depreciation Cost",null,{"$f":"(D10-(D10*D12))/D13","v":40419.19208872602},null,null,"  Equipment Depreciation Cost",null,{"$f":"(I10-(I10*I12))/I13","v":45936.636292491778}]
[null,"  Owned Building Opportunity Cost ",null,{"$f":"SUM(D10*D14)*(D16)","v":7578.5985166361288},null,null,"  Owned Equipment Opportunity Cost ",null,{"$f":"SUM(I10*I14)*(I16)","v":1914.0265121871573}]
[null,"  Total Cost",null,{"$f":"SUM(D19:D21)","v":191071.00800911855},null,null,"  Total Cost",null,{"$f":"SUM(I19:I21)","v":102353.52579651403}]
[null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Finish Input'!G32,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 11,376)"},null,{"$f":"D22/'Finish Input'!G32","v":16.795278424385867},null,null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Finish Input'!G32,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 11,376)"},null,{"$f":"I22/'Finish Input'!G32","v":8.9969482098926026}]
[null,null,null,null,null,null,null,null,null,null,null,"w/o harvest"]
["Land",null,null,null,null,null,null,null,null,null,null,{"$f":"-PMT($C$18,$D$18,L8*$D$15,0)","v":{"$error":"#REF!"}}]
[null,"  Average Land value ($/acre)",null,4000]
[null,"  Acres",null,40]
[null,"  Site preparation cost",null,36000,null,null,null,null,null,null,null,{"$f":"(L8-(L8*$D$12))/$D$13","v":{"$error":"#REF!"}}]
[null,"  Owned Land Equity",null,0.25]
[null,"  Land Financed",null,{"$f":"SUM(1-D29)","v":0.75}]
[null,"  Land Opportunity Cost (Investment Rate) ",null,1.4999999999999999E-2]
[null,"Land cost "]
[null,"  Finance Rate & Term",0.06,20,"Years"]
[null,"  Principle & Interest Cost",null,{"$f":"-PMT(C33,D33,((D26*D27)+D28)*D30,0)","v":12816.129875597162},{"$f":"-IPMT(C33,D33,((D26*D27)+D28)*D30,0)","v":0}]
[null,"  Owned Land Opportunity Cost",null,{"$f":"SUM(((D26*D27)+D28)*D29)*(D31)","v":735}]
[null,"  Total Cost",null,{"$f":"SUM(D34:D35)","v":13551.129875597162}]
[null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Finish Input'!G32,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 11,376)"},null,{"$f":"D36/'Finish Input'!G32","v":1.1911540196344499}]
[]
[null,"Land Rental"]
[null,"Number of Acres rented out",0,"acres"]
[null,"Land rental rate (income)",100,"/acre"]
[]
[null,"Total Capital Investment",null,{"$f":"D10+I10+(D26*D27)+D28","v":2727366.6743528764}]
[null,"Total Capital Investment / Pig Place",null,{"$f":"D43/C3","v":674.2978710950116}]
[]
["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",{"$f":"D19","v":143073.2174037564},{"$f":"D18","v":20},{"$f":"D10*D15","v":1515719.703327226},null,{"$f":"SUM(((C54*D54)-E54)/D54)","v":67287.232237395103}]
[null,"equipment",{"$f":"I19","v":54502.862991835093},{"$f":"I13","v":10},{"$f":"I10*I15","v":382805.30243743153},null,{"$f":"SUM(((C55*D55)-E55)/D55)","v":16222.332748091943}]
[null,"land",{"$f":"D34","v":12816.129875597162},{"$f":"D33","v":20},{"$f":"((D26*D27)+D28)*D30","v":147000},null,{"$f":"SUM(((C56*D56)-E56)/D56)","v":5466.1298755971629}]
[null,null,null,null,null,null,{"$f":"SUM(G54:G56)","v":88975.694861084208},"total"]
[null,null,null,null,null,null,{"$f":"G57/'Finish Input'!G32","v":7.8210272911931851},"per pig"]

{"sheet":"Finish-O","index":6,"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,{"$f":"J9*'Finish Input'!G30","v":16763853.6},{"$f":"ROUND('Finish Input'!G43*SUM('Finish Input'!H45:P45)/1000,2)","v":1437.6},{"$f":"J9*'Finish Input'!G30/'Finish Input'!K19","v":4205.1644708379908}]
[null,null,null,"1.02","Grower Ration #2",null,null,null,{"$f":"J10*'Finish Input'!G30","v":0},{"$f":"ROUND('Finish Input'!H43*SUM('Finish Input'!H46:P46)/1000,2)","v":0},{"$f":"J10*'Finish Input'!G30/'Finish Input'!K19","v":0}]
[null,"","","1.02","Finisher Ration",null,null,null,{"$f":"J11*'Finish Input'!G30","v":0},{"$f":"ROUND('Finish Input'!I43*SUM('Finish Input'!H58:P58)/1000,2)","v":0},{"$f":"J11*'Finish Input'!G30/'Finish Input'!K19","v":0}]
[null,"","","","",null,null,null,"=================================================="]
[null,"","","Total Feed Cost",null,null,null,null,{"$f":"SUM(I9:I12)","v":16763853.6},{"$f":"SUM(J9:J12)","v":1437.6},{"$f":"SUM(K9:K12)","v":4205.1644708379908}]
[null,"","","","",null,null,null,"","",""]
[null,"","2.","Other Operating Costs:",null,null,null,null,"","",""]
[null,"","","2.01","Weanling Cost **",null,null,null,{"$f":"J16*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"'Finish Input'!#REF!*'Finish Input'!G28/'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"J16*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","2.02","Veterinary Cost",null,null,null,{"$f":"J17*'Finish Input'!G30","v":191999997.53999999},{"$f":"ROUND('Finish Input'!C58*'Finish Input'!G9/'Finish Input'!G30,2)","v":16465.14},{"$f":"J17*'Finish Input'!G30/'Finish Input'!K19","v":48162.647283926985}]
[null,"","","2.03","Maintenance & Repairs",null,null,null,{"$f":"J18*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"ROUND('Finish Input'!C63*'Finish Input'!#REF!/'Finish Input'!G30/100,2)","v":{"$error":"#REF!"}},{"$f":"J18*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","B7","Hydro (Heat)",null,null,null,{"$f":"J19*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"ROUND('Finish Input'!#REF!*'Finish Input'!#REF!*'Finish Input'!K19/'Finish Input'!G30,2)","v":{"$error":"#REF!"}},{"$f":"J19*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","2.05","Insurance",null,null,null,{"$f":"J20*'Finish Input'!G30","v":20238.478946240706},{"$f":"'Finish Input'!C80","v":1.7355697578458715},{"$f":"J20*'Finish Input'!G30/'Finish Input'!K19","v":5.0767642476031956}]
[null,"","","2.06","Manure Haulage",null,null,null,{"$f":"J21*'Finish Input'!G30","v":31717.920000000002},{"$f":"ROUND('Finish Input'!C102,2)","v":2.72},{"$f":"J21*'Finish Input'!G30/'Finish Input'!K19","v":7.956349026627251}]
[null,"","","2.07","Office Supplies",null,null,null,{"$f":"J22*'Finish Input'!G30","v":1166.1000000000001},{"$f":"ROUND('Finish Input'!C127*'Finish Input'!K19/'Finish Input'!G30,2)","v":0.1},{"$f":"J22*'Finish Input'!G30/'Finish Input'!K19","v":0.29251283186129601}]
[null,"","","2.08","Marketing & Transportation",null,null,null,{"$f":"J23*'Finish Input'!G30","v":52474.5},{"$f":"ROUND('Finish Input'!C134,2)","v":4.5},{"$f":"J23*'Finish Input'!G30/'Finish Input'!K19","v":13.163077433758318}]
[null,"","","2.09","Property Taxes",null,null,null,{"$f":"'Finish Input'!#REF!","v":{"$error":"#REF!"}},{"$f":"I24/'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"J24*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,null,"================================================"]
[null,"","","Subtotal Operating Costs",null,null,null,null,{"$f":"J26*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"J13+SUM(J16:J25)","v":{"$error":"#REF!"}},{"$f":"J26*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","2.10","Interest on Operating Cost",null,null,null,{"$f":"J27*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"ROUND((J16*'Finish Input'!E142/100*'Finish Input'!K13/365)+((J26-J16)*'Finish Input'!E142/100*'Finish Input'!K13/365),2)","v":{"$error":"#REF!"}},{"$f":"J27*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","================================================"]
[null,"","TOTAL OPERATING COSTS",null,null,null,null,"",{"$f":"J29*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"J26+J27","v":{"$error":"#REF!"}},{"$f":"J29*'Finish Input'!G30/'Finish Input'!K19","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*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J33*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","3.02","Equipment",null,null,"",{"$f":"J34*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"ROUND(('Finish Input'!#REF!-('Finish Input'!#REF!/100*'Finish Input'!#REF!))/'Finish Input'!#REF!/'Finish Input'!G30,2)","v":{"$error":"#REF!"}},{"$f":"J34*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","============================================="]
[null,"","","Total Depreciation Cost",null,null,null,null,{"$f":"J36*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"SUM(J32:J35)","v":{"$error":"#REF!"}},{"$f":"J36*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","","",""]
[null,"","4.","Investment:",null,null,null,"","","",""]
[null,"","","4.01","Buildings and Manure Storage",null,null,"",{"$f":"J39*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J39*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","4.02","Equipment",null,null,"",{"$f":"J40*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"ROUND(('Finish Input'!#REF!+('Finish Input'!#REF!/100*'Finish Input'!#REF!))/2*'Finish Input'!#REF!/100/'Finish Input'!G30,2)","v":{"$error":"#REF!"}},{"$f":"J40*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","==========================================="]
[null,"","","Total Investment Cost",null,null,null,"",{"$f":"J42*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"SUM(J38:J41)","v":{"$error":"#REF!"}},{"$f":"J42*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","============================================"]
[null,"","TOTAL FIXED COSTS",null,null,null,null,null,{"$f":"J44*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"J36+J42","v":{"$error":"#REF!"}},{"$f":"J44*'Finish Input'!G30/'Finish Input'!K19","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","","",""]
[null,"C. LABOUR",null,null,null,null,null,"","","",""]
[null,"","",{"$f":"'Finish Input'!C174","v":48},"hours/wk. @",null,{"$f":"'Finish Input'!C177","v":27}," /hour",{"$f":"J47*'Finish Input'!G30","v":67400.58},{"$f":"ROUND('Finish Input'!C176*'Finish Input'!C177/'Finish Input'!G30,2)","v":5.78},{"$f":"J47*'Finish Input'!G30/'Finish Input'!K19","v":16.907241681582907}]
[null,"","","","","","","","==============================================="]
[null,"","TOTAL COST OF PRODUCTION",null,null,null,null,null,{"$f":"J49*'Finish Input'!G30","v":{"$error":"#REF!"}},{"$f":"J29+J44+J47","v":{"$error":"#REF!"}},{"$f":"J49*'Finish Input'!G30/'Finish Input'!K19","v":{"$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,{"$f":"J29/('Finish Input'!I11*'Finish Input'!I23*'Finish Input'!I22)*1000000","v":{"$error":"#REF!"}},{"$f":"H53/2.2046","v":{"$error":"#REF!"}},"",""]
[null,"","Operating & Labour Cost",null,null,null,null,{"$f":"H53+J47/('Finish Input'!I11*'Finish Input'!I23*'Finish Input'!I22)*1000000","v":{"$error":"#REF!"}},{"$f":"H54/2.2046","v":{"$error":"#REF!"}},"",""]
[null,"","Operating, Labour & Fixed Cost",null,null,null,null,{"$f":"H54+J44/('Finish Input'!I11*'Finish Input'!I23*'Finish Input'!I22)*1000000","v":{"$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":7,"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,{"$f":"ROUND(#REF!*#REF!*#REF!*#REF!/1000*#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J9/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!*#REF!*#REF!/1000,2)","v":{"$error":"#REF!"}}]
[null,"","","1.02","Sow Gestation Ration",null,null,{"$f":"ROUND((365-#REF!*#REF!)*#REF!*#REF!/1000*#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J10/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND((365-#REF!*#REF!)*#REF!*#REF!/1000,2)","v":{"$error":"#REF!"}}]
[null,"","","1.03","Boar Ration",null,null,{"$f":"ROUND(365*#REF!*#REF!/1000*#REF!/#REF!*#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J11/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(365*#REF!*#REF!/1000*#REF!/#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","1.04","Creep Feed",null,null,{"$f":"ROUND(#REF!*#REF!/1000*#REF!*#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J12/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!/1000*#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","1.05","Starter Ration #1",null,null,{"$f":"ROUND(#REF!*#REF!/1000*#REF!*#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J13/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!/1000*#REF!,2)","v":{"$error":"#REF!"}}]
[null,null,null,"1.05","Starter Ration #2",null,null,{"$f":"ROUND(#REF!*#REF!/1000*#REF!*#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(J14/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!/1000*#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","","","","","===================================="]
[null,"","","Total Feed Cost",null,null,null,{"$f":"J16*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J16/'Finish Input'!$H$30,2)","v":{"$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,{"$f":"J20*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J20/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","","    Medication",null,null,{"$f":"J21*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J21/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","A8","Maintenance & Repairs",null,null,{"$f":"J22*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J22/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!/100,2)","v":{"$error":"#REF!"}}]
[null,"","","A9","Hydro (Heat)",null,null,{"$f":"J23*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J23/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","2.04","Insurance",null,null,{"$f":"(+#REF!+#REF!)*#REF!/100","v":{"$error":"#REF!"}},{"$f":"ROUND(J24/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"H24/#REF!","v":{"$error":"#REF!"}}]
[null,"","","2.05","Manure Haulage",null,null,{"$f":"J25*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J25/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!/1000*#REF!*365,2)","v":{"$error":"#REF!"}}]
[null,"","","2.06","Office Supplies",null,null,{"$f":"J26*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J26/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND((500+(2*#REF!))/#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","2.07","Marketing & Transportation",null,null,{"$f":"J27*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J27/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","2.08","Sow Replacement",null,null,{"$f":"J28*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J28/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!/100*(#REF!-(#REF!*#REF!/100)),2)","v":{"$error":"#REF!"}}]
[null,"","","2.09","Boar Replacement",null,null,{"$f":"J29*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J29/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!/100*#REF!*(#REF!-(#REF!*#REF!/100))/#REF!,2)","v":{"$error":"#REF!"}}]
[null,null,null,"2.09","Property Taxes",null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J30/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"H30/#REF!","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"===================================="]
[null,"","","","Subtotal Operating Costs",null,null,{"$f":"SUM(H15:H31)","v":{"$error":"#REF!"}},{"$f":"ROUND(J32/'Finish Input'!$H$30,2)","v":{"$error":"#REF!"}},{"$f":"H32/#REF!","v":{"$error":"#REF!"}}]
[null,"","","2.10","Interest on Operating Cost",null,null,{"$f":"J33*#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"I33*'Finish Input'!H30","v":{"$error":"#REF!"}}]
[null,"","","","","","","===================================="]
[null,"","TOTAL OPERATING COSTS",null,null,null,"",{"$f":"J35*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J35/'Finish Input'!$H$30,2)","v":{"$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,{"$f":"J39*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J39/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,"","","3.02","Equipment",null,null,{"$f":"J40*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J40/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND((#REF!-(#REF!/100*#REF!))/#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"===================================="]
[null,"","","Total Depreciation Cost",null,null,null,{"$f":"J42*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J42/#REF!,2)","v":{"$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,{"$f":"J45*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J45/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,"","","4.02","Equipment",null,null,{"$f":"J46*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J46/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND((#REF!+(#REF!/100*#REF!))/2*#REF!/100,2)","v":{"$error":"#REF!"}}]
[null,"","","4.03","Breeding Herd",null,null,{"$f":"J47*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J47/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!/100,2)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"===================================="]
[null,"","","Total Investment Cost",null,null,null,{"$f":"J49*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J49/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"SUM(J44:J48)","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"===================================="]
[null,"","TOTAL FIXED COSTS",null,null,null,null,{"$f":"J51*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J51/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"J42+J49","v":{"$error":"#REF!"}}]
[null,"","","","",null,null,"","",""]
[null,"C.","LABOUR",null,null,"","","","",""]
[null,"","",{"$f":"#REF!","v":{"$error":"#REF!"}},"hours/wk.",null,null,{"$f":"J54*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J54/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"ROUND(#REF!*#REF!*52/#REF!,2)","v":{"$error":"#REF!"}}]
[null,"","","","","","","===================================="]
[null,"","TOTAL COST OF PRODUCTION",null,null,null,"",{"$f":"J56*#REF!","v":{"$error":"#REF!"}},{"$f":"ROUND(J56/#REF!,2)","v":{"$error":"#REF!"}},{"$f":"J35+J51+J54","v":{"$error":"#REF!"}}]
[]
[null,"============================================================================="]
[null,"","","","","Revenue per pig sold:",null,null,null,{"$f":"'Finish Input'!#REF!","v":{"$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!"}}]

{"sheet":"Feed-Summary","index":8,"n_rows":25,"n_cols":8,"rows_kept":25,"cut":false,"hidden":false,"merged":[[12,1,12,7],[1,0,1,8]]}
[]
["Summary of Purchased Feeds Used"]
[null,null,{"$f":"'Finish Input'!G30","v":11661},"Pigs available for marketing (includes lightweights)"]
[]
[null,null,null,null,"Total per","Total","Total","Total per"]
[null,null,null,null,"Pig Mkt","per Year","per Month","Pig Mkt"]
[null,null,null,null,"(kgs)","(tonnes)","(tonnes)","(lbs)"]
[null,{"$f":"'Finish Input'!G37","v":"Grower 1"},null,null,{"$f":"'Finish Input'!G40","v":27.3},{"$f":"(E8*$C$3)/1000","v":318.34530000000001},{"$f":"F8/12","v":26.528775},{"$f":"E8*2.2046","v":60.185580000000002}]
[null,{"$f":"'Finish Input'!H37","v":"Grower 2"},null,null,{"$f":"'Finish Input'!H40","v":154},{"$f":"(E9*$C$3)/1000","v":1795.7940000000001},{"$f":"F9/12","v":149.64950000000002},{"$f":"E9*2.2046","v":339.50839999999999}]
[null,{"$f":"'Finish Input'!I37","v":"Finisher"},null,null,{"$f":"'Finish Input'!I40","v":98},{"$f":"(E10*$C$3)/1000","v":1142.778},{"$f":"F10/12","v":95.231499999999997},{"$f":"E10*2.2046","v":216.05080000000001}]
[null,"    Total",null,null,{"$f":"SUM(E8:E10)","v":279.3},{"$f":"SUM(F8:F10)","v":3256.9173000000001},{"$f":"SUM(G8:G10)","v":271.40977500000002},{"$f":"SUM(H8:H10)","v":615.74477999999999}]
[]
[]
[]
["Depreciation",null,"     =","Original cost - Salvage Value"]
[null,null,null,"                    Useful Life"]
[]
["Return on Assets (ROA) ",null,null,null,"Net Income + Operating Interest + Investment Interest"]
["",null,null,null,"   - Value of Unpaid Family and Operator Labour"]
["",null,null,null,null,"Total Assets"]
[""]
["Total Assets",null,null,"Definition: Total Assets includes the buildings, "]
["",null,null,"equipment, land, manure storage and breeding stock valued at "]
["",null,null,"replacement cost, plus the value of market livestock "]
["",null,null,"on inventory.  "]