{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Introduction","Assumptions","Weaner-Summary","Risk Analysis","Weanling Input","Fixed Cost","Ingredient-Summary"],"not_rendered":{"charts":0,"images":3,"macros":1,"external_links":0,"defined_names":38,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Introduction","index":0,"n_rows":49,"n_cols":7,"rows_kept":49,"cut":false,"hidden":false,"merged":[[48,1,50,8],[5,1,5,7],[4,1,4,7],[60,1,60,7],[51,1,52,7],[6,1,6,7],[14,1,22,8],[23,1,32,8]]}
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[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
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[null,"     Guidelines For Estimating"]
[null,"Weaner Pig (Nursery) Costs 6 to 26 kg"]
[null,{"$f":"\" Based on marketing \"&FIXED('Weanling Input'!F15,0)&\" pigs\"","v":" Based on marketing 35,512 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 weaner 6 to 26 kg enterprise  in Manitoba.  This type of  operation is intended to represent the second stage, or nursery, 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."]

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["Weaner Pig (Nursery) Costs 6 to 26 kg Cost of Production"]
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[]
[null,"The following farrow wean cost of production budget is based on the assumption that all feed is purchased."]
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[]
[null,{"$f":"\"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(((('Weanling Input'!C98*'Weanling Input'!H100)/(40.768*2))*2.4709661),0)&\" to \"&ROUND(((('Weanling Input'!C98*'Weanling Input'!H100)/(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 budget includes a land investment cost for 40 acres, with 0 acres rented out at $100 per acre, of the estimated 81 to 126 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 rations illustrated in this budget are examples only. Individual farm conditions should be taken into account when formulating the diets. Producers need to know what the feed intakes of their animals are. Please consult with a nutritionist for diet formulations 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 starting up or switching to a swine nursery 6 to 26 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":"Weaner-Summary","index":2,"n_rows":59,"n_cols":8,"rows_kept":59,"cut":false,"hidden":false,"merged":[[2,4,2,5],[0,0,0,7],[58,0,59,7]]}
[{"$f":"\"Weaner Pig (Nursery) 6 to 26 kg Summary - \"&Introduction!G10","v":"Weaner Pig (Nursery) 6 to 26 kg Summary - June, 2025"}]
[]
[null,null,null,null,"Purchased Feed"]
[null,null,null,null,"$/Pig","Total"]
["A. Operating Costs",null,null,null,"Sold","Cost",null,"Your Cost"]
["1.","Feed Costs:"]
[null,"Pre Starter 1",null,null,{"$f":"'Weanling Input'!E42","v":1.23},{"$f":"ROUND(E7*'Weanling Input'!$F$15,0)","v":43680}]
[null,"Pre Starter 2",null,null,{"$f":"'Weanling Input'!F42","v":4.0999999999999996},{"$f":"ROUND(E8*'Weanling Input'!$F$15,0)","v":145599}]
[null,"Starter 1",null,null,{"$f":"'Weanling Input'!G42","v":10.09},{"$f":"ROUND(E9*'Weanling Input'!$F$15,0)","v":358316}]
[null,"Starter 2",null,null,{"$f":"'Weanling Input'!H42","v":11.06},{"$f":"ROUND(E10*'Weanling Input'!$F$15,0)","v":392763}]
["Total Feed Cost",null,null,null,{"$f":"SUM(E7:E10)","v":26.48},{"$f":"SUM(F7:F10)","v":940358}]
[null,"","",null,""]
["2.","Other Operating Costs:",null,null,""]
[null,"Weanling cost",null,null,{"$f":"'Weanling Input'!F18","v":63},{"$f":"ROUND(E14*'Weanling Input'!$F$15,0)","v":2237256}]
["","Veterinary Medicine & Supplies",null,null,{"$f":"'Weanling Input'!C50","v":2.8159495381842756},{"$f":"ROUND(E15*'Weanling Input'!$F$15,0)","v":100000}]
["","Maintenance & Repairs",null,null,{"$f":"'Weanling Input'!C56","v":0.18660227528722687},{"$f":"ROUND(E16*'Weanling Input'!$F$15,0)","v":6627}]
["","Hydro & Propane",null,null,{"$f":"'Weanling Input'!C64","v":1.5810993466997072},{"$f":"ROUND(E17*'Weanling Input'!$F$15,0)","v":56148}]
["","Insurance",null,null,{"$f":"'Weanling Input'!C84","v":0.46240346924983106},{"$f":"ROUND(E18*'Weanling Input'!$F$15,0)","v":16421}]
["","Manure Costs",null,null,{"$f":"'Weanling Input'!C114","v":0.3869758225012106},{"$f":"ROUND(E19*'Weanling Input'!$F$15,0)","v":13742}]
["","Office Supplies",null,null,{"$f":"'Weanling Input'!C120","v":4.3928812795674704E-2},{"$f":"ROUND(E20*'Weanling Input'!$F$15,0)","v":1560}]
["","Levy, Marketing & Transportation",null,null,{"$f":"'Weanling Input'!C130","v":3.7399999999999998},{"$f":"ROUND(E21*'Weanling Input'!$F$15,0)","v":132815}]
[null,"Property Taxes",null,null,{"$f":"'Weanling Input'!C159","v":0.29849065104753325},{"$f":"ROUND(E22*'Weanling Input'!$F$15,0)","v":10600}]
["Subtotal Operating Costs",null,null,null,{"$f":"SUM(E11:E22)","v":98.995449915765448},{"$f":"SUM(F11:F22)","v":3515527}]
["","2.10","Interest on Operating Cost",null,{"$f":"'Weanling Input'!C147","v":0.65242003116760328},{"$f":"ROUND(E24*'Weanling Input'!$F$15,0)","v":23169}]
["Total Operating Costs",null,null,null,{"$f":"E23+E24","v":99.647869946933056},{"$f":"F23+F24","v":3538696}]
[null,"","",null,""]
["B. Fixed Costs"]
[null,"Buildings & Manure Storage",null,null,{"$f":"'Fixed Cost'!D23","v":1.924332762035901},{"$f":"ROUND(E28*'Weanling Input'!$F$15,0)","v":68337}]
[null,"Barn Equipment",null,null,{"$f":"'Fixed Cost'!I23","v":2.7220372989700428},{"$f":"ROUND(E29*'Weanling Input'!$F$15,0)","v":96665}]
[null,"Land",null,null,{"$f":"'Fixed Cost'!D37","v":0.38159297915062973},{"$f":"ROUND(E30*'Weanling Input'!$F$15,0)","v":13551}]
["Total Fixed Costs",null,null,null,{"$f":"SUM(E28:E30)","v":5.0279630401565729},{"$f":"SUM(F28:F30)","v":178553}]
[null,"","",null,""]
["C.  Labour",null,null,null,""]
[null,"Wages, benefits and hired manager",null,null,{"$f":"'Weanling Input'!C167","v":1.8977247127731471},{"$f":"ROUND(E34*'Weanling Input'!$F$15,0)","v":67392}]
[null,"",""]
["Total Cost of Production",null,null,null,{"$f":"E25+E31+E34","v":106.57355769986277},{"$f":"F25+F31+F34","v":3784641}]
[]
["Profitability and Breakeven Analysis"]
[]
["Estimated Farmgate",null,null,null," Per Pig","Total"]
[null,"Market Price per weanling",null,null,{"$f":"'Weanling Input'!F16","v":87},{"$f":"ROUND(E41*'Weanling Input'!$F$15,0)","v":3089544}]
[null,"Land rental per head sold",null,null,{"$f":"SUM('Fixed Cost'!C40*'Fixed Cost'!C41)/'Weanling Input'!F15","v":0},{"$f":"ROUND(E42*'Weanling Input'!$F$15,0)","v":0}]
[null,"Gross Revenue  / hog",null,null,{"$f":"SUM(E41:E42)","v":87},{"$f":"SUM(F41:F42)","v":3089544}]
[]
["Marginal Returns "]
[null,"Over Operating Costs",null,null,{"$f":"SUM(E43-E25)","v":-12.647869946933056},{"$f":"ROUND(E46*'Weanling Input'!$F$15,0)","v":-449151}]
[null,"Over Operating & Labour Costs",null,null,{"$f":"SUM(E43-E25-E34)","v":-14.545594659706204},{"$f":"ROUND(E47*'Weanling Input'!$F$15,0)","v":-516543}]
[null,"Over Total Costs (Net Profit)",null,null,{"$f":"SUM(E43-E36)","v":-19.573557699862775},{"$f":"ROUND(E48*'Weanling Input'!$F$15,0)","v":-695096}]
[]
["Operating Expense Ratio",null,null,null,{"$f":"SUM(E25/E43)","v":1.1453778154819891}]
[]
["Breakeven Selling Price",null,null,null,"$/Pig"]
[null,"Operating Costs",null,null,{"$f":"E25","v":99.647869946933056}]
[null,"Operating & Labour Costs",null,null,{"$f":"E25+E34","v":101.5455946597062}]
[null,"Total Costs",null,null,{"$f":"E36","v":106.57355769986277}]
[]
["Return On Assets (ROA)",null,null,null,{"$f":"SUM(((E48+E24+'Fixed Cost'!G58)*'Weanling Input'!$F$15)/(('Fixed Cost'!D43)+(('Weanling Input'!F16/2)*'Weanling Input'!F10)))","v":-0.38540857471768525}]
[]
["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":"Risk Analysis","index":3,"n_rows":52,"n_cols":4,"rows_kept":52,"cut":false,"hidden":false,"merged":[[51,0,53,6],[0,0,0,7]]}
["Risk & Sensitivity Analysis"]
[]
[null,null,"Purchased Feed"]
[null,null,"Per Pig"]
["A.  Operating Costs"]
[null,"Feed cost",{"$f":"'Weaner-Summary'!E11","v":26.48}]
[null,"Weanling cost",{"$f":"'Weanling Input'!F18","v":63}]
[null,"Other Operating Costs",{"$f":"SUM('Weaner-Summary'!E25-'Risk Analysis'!C6-'Risk Analysis'!C7)","v":10.167869946933052}]
[null,"Subtotal",{"$f":"SUM(C6:C8)","v":99.647869946933056}]
["B.  Fixed Costs",null,{"$f":"'Weaner-Summary'!E31","v":5.0279630401565729}]
["C.  Labour",null,{"$f":"'Weaner-Summary'!E34","v":1.8977247127731471}]
["Total Costs",null,{"$f":"SUM(C9:C11)","v":106.57355769986277}]
[]
["Estimated Farmgate"]
[null,"Price ($ per weanling)",{"$f":"'Weanling Input'!F16","v":87}]
[]
[]
[null,null,"Up","Down"]
[null,"Percent Market Price Variation",0.1,0.1]
[null,"Percent Feed Cost Variation",0.1,0.05]
[null,"Percent Weanling Cost Variation",0.05,0.05]
[]
[]
[null,"Higher Market Price",{"$f":"SUM(C15*(1+C19))","v":95.7}]
[null,"Lower Market Price",{"$f":"SUM(C15*(1-D19))","v":78.3}]
[null,"Higher Feed Cost",{"$f":"SUM(C6+(C6*C20))","v":29.128}]
[null,"Lower Feed Cost",{"$f":"SUM(C6-(C6*D20))","v":25.155999999999999}]
[null,"Higher Weanling Purchase Cost",{"$f":"SUM(C7*(1+C21))","v":66.150000000000006}]
[null,"Lower Weanling Purchase Cost",{"$f":"SUM(C7*(1-D21))","v":59.849999999999994}]
[]
[{"$f":"\"Higher Margin Scenario - Market Price Up \"&C19*100&\"%, Feed Price Down \"&D20*100&\"% and Weanling Purchase Cost Down \"&D21*100&\"%\"","v":"Higher Margin Scenario - Market Price Up 10%, Feed Price Down 5% and Weanling Purchase Cost Down 5%"}]
[null,"Operating Costs",{"$f":"SUM(C29+C27+C8)","v":95.173869946933053}]
[null,"Total Costs",{"$f":"C32+C11+C10","v":102.09955769986277}]
[null,"Gross Revenue / hog",{"$f":"C24","v":95.7}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C34-C32)","v":0.52613005306695015}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C34-C32-C11)","v":-1.371594659706197}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C34-C33)","v":-6.3995576998627683}]
[null,"Operating Expense Ratio",{"$f":"SUM(C32/C34)","v":0.99450229829606118}]
[]
[{"$f":"\"Lower Margin Scenario - Market Price Down \"&D19*100&\"%, Feed Price Up \"&C20*100&\"% and Weanling Purchase Cost Up \"&C21*100&\"%\"","v":"Lower Margin Scenario - Market Price Down 10%, Feed Price Up 10% and Weanling Purchase Cost Up 5%"}]
[null,"Operating Costs",{"$f":"SUM(C8+C26+C28)","v":105.44586994693306}]
[null,"Total Costs",{"$f":"C10+C11+C42","v":112.37155769986278}]
[null,"Gross Revenue / hog",{"$f":"C25","v":78.3}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C44-C42)","v":-27.145869946933061}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C44-C42-C11)","v":-29.043594659706208}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C44-C43)","v":-34.07155769986278}]
[null,"Operating Expense Ratio",{"$f":"SUM(C42/C44)","v":1.3466905484921208}]
[]
[]
["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":"Weanling Input","index":4,"n_rows":171,"n_cols":9,"rows_kept":171,"cut":false,"hidden":false,"merged":[[1,0,1,8]]}
[]
["Weaner Pig (Nursery) Production Costs 6 to 26 kg "]
[]
[" 1. This input table outlines the cost of production for the weaner barn only."]
[" 2. Buildings and equipment are valued at new cost."]
[" 3. Manure haulage is contracted out."]
[]
["Herd Profile"]
[]
["Weaner Pig Places",null,null,null,null,5200]
["Number of turns",null,null,null,null,7]
["Weaner Pigs Purchased",null,null,null,null,{"$f":"F10*F11","v":36400}]
["Percent Post-Weaning Mortality",null,null,null,null,2.44]
["Pigs Died, Post-Weaning",null,null,null,null,{"$f":"ROUND(F13*F12/100,0)","v":888}]
["Weaner Pigs Sold",null,null,null,null,{"$f":"ROUND(F12-F14,0)","v":35512},null,null,""]
["Average Market Price",null,null,null,null,87]
["Weanling Formula Factor (% of Mkt Price)",null,null,null,null,64.44,"%"]
["Calculated Weanling Puchase Price",null,null,null,null,63,"/pig"]
[]
[null,null,null,null,"Pre Starter 1","Pre Starter 2 ","Starter 1","Starter 2"]
["Weaner Pig Efficiency",null,null,null,"Ration 1","Ration 2","Ration 3","Ration 4"]
["Days Post-Weaning (nursery)",null,null,null,3,8,17,14,{"$f":"SUM(E22:H22)","v":42}]
["Target Starting Weight (kg)",null,null,null,6,6.5,9,16.5,{"$f":"E23","v":6}]
["Target Ending Weight (kg)",null,null,null,6.5,9,16.5,26,{"$f":"H24","v":26}]
["Average Daily Gain (kg)",null,null,null,{"$f":"(E24-E23)/E22","v":0.16666666666666666},{"$f":"(F24-F23)/F22","v":0.3125},{"$f":"(G24-G23)/G22","v":0.44117647058823528},{"$f":"(H24-H23)/H22","v":0.6785714285714286},{"$f":"((E25*($E$24-$E$23)+F25*($F$24-$F$23)+G25*($G$24-$G$23)+H25*($H$24-$H$23)))/($I$24-$I$23)","v":0.5309917717086835}]
[]
["Days Weaner on feed (nursery)",null,null,null,null,{"$f":"I22","v":42}," days"]
["Total Cycle Days (per turn)",null,null,null,null,{"$f":"ROUND(365/F11,0)","v":52}," days"]
["Target Starting Weight",null,null,null,null,{"$f":"I23","v":6}," kg"]
["Target Ending Weight",null,null,null,null,{"$f":"I24","v":26}," kg"]
["Feed Conversion Ratio (feed:gain)",null,null,null,null,{"$f":"I36","v":1.6600000000000001}," kg"]
["Average Daily Gain",null,null,null,null,{"$f":"I25","v":0.5309917717086835}," kg"]
[]
["Feed Requirements and Costs",null,null,null,"Ration 1","Ration 2","Ration 3","Ration 4"]
[null,null," kg weight gain/pig",null,{"$f":"SUM(E24-E23)","v":0.5},{"$f":"SUM(F24-F23)","v":2.5},7.5,9.5]
[null,"x","FCR (Feed:Gain)",null,{"$f":"E37/(E24-E23)","v":1.6},{"$f":"F37/(F24-F23)","v":1.6},{"$f":"G37/(G24-G23)","v":1.5866666666666667},{"$f":"H37/(H24-H23)","v":1.736842105263158},{"$f":"((E36*($E$24-$E$23)+F36*($F$24-$F$23)+G36*($G$24-$G$23)+H36*($H$24-$H$23)))/($I$24-$I$23)","v":1.6600000000000001}]
[null,"="," kg ration/pig",null,0.8,4,11.9,16.5]
[null,"x","ration cost per tonne",null,1502,1000,827,654]
[null,"÷","kg/tonne",null,1000,1000,1000,1000]
[null,"x","weanlings purchased",null,{"$f":"$F$12","v":36400},{"$f":"$F$12","v":36400},36400,36400]
[null,"÷"," pigs sold",null,{"$f":"$F$15","v":35512},{"$f":"$F$15","v":35512},35512,35512]
[null,"="," /pig sold",null,{"$f":"ROUND(((E37*E38/1000)*E40)/E41,2)","v":1.23},{"$f":"ROUND(((F37*F38/1000)*F40)/F41,2)","v":4.0999999999999996},{"$f":"ROUND(((G37*G38/1000)*G40)/G41,2)","v":10.09},{"$f":"ROUND(((H37*H38/1000)*H40)/H41,2)","v":11.06}]
[]
["Other Operating Costs, Taxes and Land"]
[]
["Veterinary Cost"]
[null,null,2000,null,"professional services"]
[null,"+",98000,null,"medication"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"(C47+C48)/C49","v":2.8159495381842756},null," /pig sold"]
[]
["Maintenance & Repairs"]
[null,"",0.55000000000000004,null," % of total capital investment"]
[null,"x",{"$f":"'Fixed Cost'!D10+'Fixed Cost'!I10","v":1204840},null," total buildings and equipment cost"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"C53/100*C54/C55","v":0.18660227528722687},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",50000,"litres","Propane usage"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"((C59*C60)+(C61*C62))/C63","v":1.5810993466997072},null," /pig sold"]
[]
["Insurance"]
[null,null,{"$f":"'Fixed Cost'!D10+'Fixed Cost'!I10","v":1204840},null,"value -  buildings & equipment "]
[null,"x",0.78,null," /$100 Capital Invested"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"C68*C67/100/C69","v":0.26463595404370355},null," /pig sold"]
[]
[null,null,{"$f":"F10","v":5200},null,"average number pigs in barn"]
[null,"x",{"$f":"F16","v":87},null,"estimated market value of hogs"]
[null,"x",0.88,null," /$100 Capital Invested"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"(((C72*C73)*C74)/100)/C75","v":0.11210633025456183},null," /pig sold"]
[]
[null,null,75,null,"Business Interruption Insured value"]
[null,"x",{"$f":"F10","v":5200},null,"average number in barn"]
[null,"x",0.78,null,"rate /$100"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"((C78*C79)*C80/100)/C81","v":8.5661184951565675E-2},null," /pig sold"]
[]
[null,"=",{"$f":"C70+C76+C82","v":0.46240346924983106},null," /pig sold"]
[]
["Manure Costs "]
[null," Haulage",null,null,2.4," litres/pig/day"]
[null,"x",365,null," days/year"]
[null,"x",{"$f":"F10","v":5200},null," average inventory of pigs"]
[null,"x",3.0000000000000001E-3,null," /litre   =",{"$f":"C90*4.54609","v":1.3638270000000001E-2}," /gallon"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"(E87*C88*C89*C90)/C91","v":0.38481640009011042},null," /pig sold"]
[null," Estimated Nutrient Value"]
[null,null,{"$f":"E87","v":2.4},null," litres/pig/day"]
[null,"x",365,null," days/year"]
[null,"x",{"$f":"F10","v":5200},null," average inventory of pigs"]
[null,"÷",1000]
[null,"=",{"$f":"SUM((C94*C95*C96)/1000)","v":4555.2},null,"# of 1000 litres of manure"]
[null,null,null,null,null,null," Nitrogen","Phosphate","Potassium"]
[null,null,"kg per 1000 litres",null,null,null,2.62,0.59,1.37]
[null,"x","# of 1000 litres of manure",null,null,null,{"$f":"C98","v":4555.2},{"$f":"C98","v":4555.2},{"$f":"C98","v":4555.2}]
[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,{"$f":"F15","v":35512},{"$f":"F15","v":35512},{"$f":"F15","v":35512}]
[null,"=","estimated nutrient value / pig sold",null,null,null,{"$f":"SUM((G100*G101*(G102/100)/G103)*G104)/G105","v":8.23190637344281E-2},{"$f":"SUM((H100*H101*(H102/100)/H103)*H104)/H105","v":0},{"$f":"SUM((I100*I101*(I102/100)/I103)*I104)/I105","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,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"(C109+C110)/C111","v":8.4478486145528275E-2},null," /pig sold"]
[]
[null,"=",{"$f":"C92+C112-(G106+H106+I106)","v":0.3869758225012106},null," /pig sold"]
[]
["Office Supplies"]
[null,"",0.3,null," /pig place"]
[null,"x",{"$f":"F10","v":5200},null," pig places"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"C117*C118/C119","v":4.3928812795674704E-2},null," /pig sold"]
[]
["Marketing & Transportation"]
[null,null,3.5,"Trucking in"]
[null,"+",0,"Trucking out"]
[null,"+",0.19,"Council Levy"]
[null,"+",0,"Grading Charge"]
[null,"+",0,"Truck Washing"]
[null,"+",0.05,"Insurance"]
[null,"+",0,"Special Levy"]
[null,"=",{"$f":"SUM(C123:C129)","v":3.7399999999999998},null," /pig sold"]
[]
["Interest on Operating Cost ",null,null,null,7," %"]
[null,null,{"$f":"F18","v":63},null," weaner cost"]
[null,"x",{"$f":"I22","v":42},null," total days to market"]
[null,"x",{"$f":"E132","v":7},null," % operating rate"]
[null,"÷",365,null," days/year"]
[null,"=",{"$f":"C133*C134*C135/100/C136","v":0.50745205479452049},null," /pig sold"]
[]
[null,null,{"$f":"'Weaner-Summary'!E23","v":98.995449915765448},null," subtotal operating cost"]
[null,"-",{"$f":"C133","v":63},null," weaner cost"]
[null,"÷",2,null," average"]
[null,"x",{"$f":"C134","v":42},null," total days to market"]
[null,"÷",365,null," days/year"]
[null,"x",{"$f":"C135","v":7},null," % operating rate"]
[null,"=",{"$f":"((((C139-C140)/C141)*C142)*C144/100)/C143","v":0.14496797637308276},null," /pig sold"]
[]
[null,"=",{"$f":"C137+C145","v":0.65242003116760328},null," /pig sold"]
[]
["Property Taxes"]
[null,null,10000,null," taxes on grower-finisher barn & land "]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"C150/C151","v":0.28159495381842758},null," /pig sold"]
[]
[null,null,15,null," taxes on  land"]
[null,"x",{"$f":"'Fixed Cost'!D27","v":40},null,"acres"]
[null,"÷",{"$f":"F15","v":35512},null," pigs sold"]
[null,"=",{"$f":"(C154*C155)/C156","v":1.6895697229105656E-2},null," /pig sold"]
[]
[null,"=",{"$f":"C152+C157","v":0.29849065104753325},null," /pig sold"]
[]
["Labour"]
[null,null,{"$f":"ROUND((((F10/2600)*0.5)*(40*52))/(52),-1)+8","v":48},"hours/week"]
[null,"x",52,"weeks/year"]
[null,"=",{"$f":"C162*52","v":2496},"total hours/year"]
[null,"x",27," wage/hour (includes hired manager) "]
[null,"÷",{"$f":"F15","v":35512}," pigs sold"]
[null,"=",{"$f":"C164*C165/C166","v":1.8977247127731471}," /pig sold"]
[]
["** FOOTNOTE:  1 cubic metre = 1000 litres"]
[null,null,null," 1 cubic metre = 35.314 cubic feet"]
[null,null,null," 1 cubic metre = 219.97 imperial gallons"]

{"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",{"$f":"'Weanling Input'!F10","v":5200},3,"ft.2 per Pig Place",null,{"$f":"D3*C3","v":15600},"ft.2 Total"]
[]
["Buildings",null,"$/pig place","Total",null,"Barn Equipment",null,"$/pig place","Total"]
[null,"  Barn Cost ",126,{"$f":"C6*$C$3","v":655200},{"$f":"\"($\"&SUM(C6*$C$3)/$G$3&\"/sq.ft.) \"","v":"($42/sq.ft.) "},null,"Weaner Barn",70,{"$f":"H6*$C$3","v":364000},{"$f":"\"($\"&ROUND((H6*$C$3)/$G$3,0)&\"/sq.ft.) \"","v":"($23/sq.ft.) "}]
[null,"  Office and Loading (300 sq.ft.)",1.75,{"$f":"C7*$C$3","v":9100},{"$f":"\"($\"&ROUND((C7*$C$3)/300,0)&\"/sq.ft.) \"","v":"($30/sq.ft.) "},null,"Other",20,{"$f":"H7*$C$3","v":104000},null,null,"*HIDE*"]
[null,"  Manure Storage",8.25,{"$f":"C8*$C$3","v":42900},null,null,"Fire Alarm System",0.2,{"$f":"H8*$C$3","v":1040},null,null,{"$f":"(#REF!-#REF!)/(#REF!+#REF!)","v":{"$error":"#REF!"}}]
[null,"  Standby Generator",3,{"$f":"C9*$C$3","v":15600},null,null,"Storage Bins",2.5,{"$f":"H9*$C$3","v":13000}]
[null,"Total Barn Cost",{"$f":"SUM(C6:C9)","v":139},{"$f":"SUM(D6:D9)","v":722800},null,null,"Total Equipment Cost",{"$f":"SUM(H6:H9)","v":92.7},{"$f":"SUM(I6:I9)","v":482040}]
[]
[null,"  Residual Value (End of Useful Life)",null,0.5,null,null,"  Residual Value (End of Useful Life)",null,0.1]
[null,"  Useful Life (years)",null,25,null,null,"  Useful Life (years)",null,10]
[null,"  Owned Barn Equity",null,0.25,null,null,"  Owned Barn Equipment Equity",null,0.25]
[null,"  Barn Financed",null,{"$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":51170.405045418913},null,null,"  Principle & Interest Cost",null,{"$f":"-PMT(H18,I18,I10*I15,0)","v":51473.738561024169}]
[null,"  Buildings Depreciation Cost",null,{"$f":"(D10-(D10*D12))/D13","v":14456},null,null,"  Equipment Depreciation Cost",null,{"$f":"(I10-(I10*I12))/I13","v":43383.6}]
[null,"  Owned Building Opportunity Cost ",null,{"$f":"SUM(D10*D14)*(D16)","v":2710.5},null,null,"  Owned Equipment Opportunity Cost ",null,{"$f":"SUM(I10*I14)*(I16)","v":1807.6499999999999}]
[null,"  Total Cost",null,{"$f":"SUM(D19:D21)","v":68336.905045418913},null,null,"  Total Cost",null,{"$f":"SUM(I19:I21)","v":96664.988561024162}]
[null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Weanling Input'!F15,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 35,512)"},null,{"$f":"D22/'Weanling Input'!F15","v":1.924332762035901},null,null,{"$f":"\"  Total Cost $/pig sold (based on \"&TEXT('Weanling Input'!F15,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 35,512)"},null,{"$f":"I22/'Weanling Input'!F15","v":2.7220372989700428}]
[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('Weanling Input'!F15,\"#,###\")&\")\"","v":"  Total Cost $/pig sold (based on 35,512)"},null,{"$f":"D36/'Weanling Input'!F15","v":0.38159297915062973}]
[]
[null,"Land Rental"]
[null,"Number of Acres rented out",0,"acres"]
[null,"Land rental rate (income)",100,"/acre"]
[]
[null,"Total Capital Investment",null,{"$f":"D10+I10+(D26*D27)+D28","v":1400840}]
[null,"Total Capital Investment / Pig Place",null,{"$f":"D43/C3","v":269.39230769230767}]
[]
["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",{"$f":"D19","v":51170.405045418913},{"$f":"D18","v":20},{"$f":"D10*D15","v":542100},null,{"$f":"SUM(((C54*D54)-E54)/D54)","v":24065.405045418913}]
[null,"equipment",{"$f":"I19","v":51473.738561024169},{"$f":"I13","v":10},{"$f":"I10*I15","v":361530},null,{"$f":"SUM(((C55*D55)-E55)/D55)","v":15320.738561024167}]
[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,{"$f":"SUM(G54:G56)","v":44852.273482040247},"total"]
[null,null,null,null,null,null,{"$f":"G57/'Weanling Input'!F15","v":1.2630173879826607},"per pig"]

{"sheet":"Ingredient-Summary","index":6,"n_rows":12,"n_cols":8,"rows_kept":12,"cut":false,"hidden":false,"merged":[[0,0,0,8]]}
["  Summary of Purchased Feed Ingredients Used"]
[]
[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,"Pre starter 1",null,null,{"$f":"F6/$F$12*1000","v":0.82000450551926118},{"$f":"IF('Weanling Input'!E38<=0,0,'Weanling Input'!E37*'Weanling Input'!F12/1000)","v":29.12},{"$f":"F6/12","v":2.4266666666666667},{"$f":"E6*2.2046","v":1.8077819328677633}]
[null,"Pre starter 2",null,null,{"$f":"F7/$F$12*1000","v":4.1000225275963054},{"$f":"IF('Weanling Input'!F38<=0,0,'Weanling Input'!F37*'Weanling Input'!F12/1000)","v":145.6},{"$f":"F7/12","v":12.133333333333333},{"$f":"E7*2.2046","v":9.0389096643388154}]
[null,"Starter 1",null,null,{"$f":"F8/$F$12*1000","v":12.19756701959901},{"$f":"IF('Weanling Input'!G38<=0,0,'Weanling Input'!G37*'Weanling Input'!F12/1000)","v":433.16},{"$f":"F8/12","v":36.096666666666671},{"$f":"E8*2.2046","v":26.890756251407979}]
[null,"Starter 2",null,null,{"$f":"F9/$F$12*1000","v":16.91259292633476},{"$f":"IF('Weanling Input'!H38<=0,0,'Weanling Input'!H37*'Weanling Input'!F12/1000)","v":600.6},{"$f":"F9/12","v":50.050000000000004},{"$f":"E9*2.2046","v":37.285502365397612}]
[null,"Total",null,null,{"$f":"SUM(E6:E9)","v":34.030186979049333},{"$f":"SUM(F6:F9)","v":1208.48},{"$f":"SUM(G6:G9)","v":100.70666666666668},{"$f":"SUM(H6:H9)","v":75.02295021401217}]
[]
[null,null,null,"Total pigs sold",null,{"$f":"'Weanling Input'!F15","v":35512}]