| Item | Unit | Quantity | Price | Total | Your farm | |
| Gross income | ||||||
| Steer calf .45 head @ 475 | Pounds | 213.75 | $0.85 | $181.69 | ______________ | |
| Heifer calf .30 head @ 450 | Pounds | 135 | 0.75 | 101.25 | ______________ | |
| Cull cow .15 head @ 1,100 | Pounds | 165 | 0.45 | 74.25 | ______________ | |
| Total | $357.19 | ______________ | ||||
| Variable costs | ||||||
| Corn grain | Bushel | 4 | 2.75 | 11.00 | ______________ | |
| Hay | Ton | 2 | 90.00 | 180.00 | ______________ | |
| Salt and minerals | Pounds | 60 | 0.10 | 6.00 | ______________ | |
| Pasture maintenance | Acre | 2.5 | 10.00 | 25.00 | ______________ | |
| Veterinary service and medicine | Head | 1 | 15.00 | 15.00 | ______________ | |
| Marketing and hauling | Head | 1 | 10.00 | 10.00 | ______________ | |
| Machine fuel, repair, others | Head | 1 | 5.00 | 5.00 | ______________ | |
| Building and fence repair | Head | 1 | 3.00 | 3.00 | ______________ | |
| Hired labor | Hour | 0 | -- | 0.00 | ______________ | |
| Miscellaneous | Head | 1 | 15.00 | 15.00 | ______________ | |
| Interest on variable capital (6 months at 12 percent APR) | 16.20 | ______________ | ||||
| Total variable costs | $286.20 | ______________ | ||||
| Fixed costs | ||||||
| Land charge (pasture) | Acre | 2.5 | 20.00 | 50.00 | ______________ | |
| Depreciation | ||||||
| Bull | Head | 1 | 3.33 | 3.33 | ______________ | |
| Buildings, fences and machinery | Head | 1 | 12.50 | 12.50 | ______________ | |
| Interest | ||||||
| Livestock | Head | 1 | 42.00 | 42.00 | ______________ | |
| Buildings, fences and machinery | Head | 1 | 7.50 | 7.50 | ______________ | |
| Repairs, taxes and insurance | Head | 1 | 5.50 | 5.50 | ______________ | |
| Total fixed costs | $120.83 | ______________ | ||||
| Total variable and fixed costs | $407.03 | ______________ | ||||
| Income above variable costs | $ 70.99 | ______________ | ||||
| Income above variable and fixed costs | $-49.84 | ______________ | ||||
a Based on a 90 percent calf crop and a 15 percent herd replacement rate with raised replacement heifers. Fixed costs are based on a 30-cow operation.