{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Introduction","Summary","Risk Analysis","Input","Details","Breakeven","Feedlot"],"not_rendered":{"charts":0,"images":4,"macros":1,"external_links":0,"defined_names":43,"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"}

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[]
[]
[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
[]
["Guidelines For Estimating"]
["Beef Feedlot Finishing Costs"]
[{"$f":"\"For Weight Range of \"&Input!D15&\" - \"&Input!D17&\" lbs.\"","v":"For Weight Range of 650 - 1400 lbs."}]
[{"$f":"\"Based on feeding \"&Input!D13&\" Steers\"","v":"Based on feeding 500 Steers"}]
[]
[]
[]
[null,null,null,null,null,null,null,"Date: ",null,"September, 2023"]
[]
[]
[]
[null,"This guide is designed to provide you with planning information and a format for calculating costs of production of a beef cattle feedlot finishing 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."]
[]
[]
[]
[]
[]
[]
[]
[null,"Cattle feeding is a high risk business requiring large amounts of short term capital to buy feeder cattle and feed. With cyclical price variations for both livestock and feed, successful management involves careful consideration of costs, projection of markets and sound judgement."]
[]
[]
[]
[]
[]
[null,"These budgets may be adjusted by putting in your own figures.  As a producer you are encouraged to calculate your own costs of production.  Good management is assumed in that a balanced ration is being fed, livestock are on a herd health program and handling facilities are included.  "]
[]
[]
[]
[]
[]
[null,"This tool is available as an Excel worksheet at: "]
[]
[]
[]
[]
[]
[]
[null,"                                                                                            is also available to help"]
[null,"determine machinery costs."]
[]
[null,"Note: This budget is only a guide and is not intended as an in-depth study of the cost of production of this industry. Interpretation and use of this information is the responsibility of the user.  If you need help with a budget, contact a Farm Management Specialist."]

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[{"$f":"\"Feedlot Finishing Cost Summary  \" & Introduction!J12","v":"Feedlot Finishing Cost Summary  September, 2023"}]
[{"$f":"\"Based on feeding \"&Input!D13&\" steers for weight range \"&Input!D15&\" to \"&Input!D17&\" lbs.\"","v":"Based on feeding 500 steers for weight range 650 to 1400 lbs."}]
[]
[null,null,null,null,null,"Cost/Head",null,"Total Cost",null,"Your Cost"]
["A.  Operating Costs"]
["1.  Feed Costs"]
["    1.01  Rolled Barley",null,null,null,null,{"$f":"Details!E19","v":556.45000000000005},null,{"$f":"ROUND(F7*Input!$D$13,0)","v":278225}]
["    1.02  Barley Silage",null,null,null,null,{"$f":"Details!E26","v":79.41},null,{"$f":"ROUND(F8*Input!$D$13,0)","v":39705}]
["    1.03  Alfalfa Grass Hay",null,null,null,null,{"$f":"Details!E33","v":4.5},null,{"$f":"ROUND(F9*Input!$D$13,0)","v":2250}]
["    1.04  Supplement",null,null,null,null,{"$f":"Details!E40","v":52.38},null,{"$f":"ROUND(F10*Input!$D$13,0)","v":26190}]
["    Total Feed Costs",null,null,null,null,{"$f":"SUM(F7:F10)","v":692.74},null,{"$f":"SUM(H7:H10)","v":346370}]
["2.  Other Operating Costs"]
["    2.01  Feeder Cost",null,null,null,null,{"$f":"Details!E59","v":2294.3000000000002},null,{"$f":"ROUND(F13*Input!$D$13,0)","v":1147150}]
["    2.02  Straw",null,null,null,null,{"$f":"Details!E64","v":35},null,{"$f":"ROUND(F14*Input!$D$13,0)","v":17500}]
["    2.03  Veterinary Medicine & Supplies",null,null,null,null,{"$f":"Details!E89","v":28.49},null,{"$f":"ROUND(F15*Input!$D$13,0)","v":14245}]
["    2.04  Annual Fuel & Repair Costs",null,null,null,null,{"$f":"Details!E115","v":14.523680000000001},null,{"$f":"ROUND(F16*Input!$D$13,0)","v":7262}]
["    2.05  Utilities",null,null,null,null,{"$f":"Details!E120","v":7.01},null,{"$f":"ROUND(F17*Input!$D$13,0)","v":3505}]
["    2.06  Marketing & Transportation",null,null,null,null,{"$f":"Details!E133","v":122.17},null,{"$f":"ROUND(F18*Input!$D$13,0)","v":61085}]
["    2.07  Insurance",null,null,null,null,{"$f":"Details!E152","v":1.8},null,{"$f":"ROUND(F19*Input!$D$13,0)","v":900}]
["    2.08  Manure Removal",null,null,null,null,{"$f":"Details!E157","v":14},null,{"$f":"ROUND(F20*Input!$D$13,0)","v":7000}]
["    2.09  Barn & Office Supplies",null,null,null,null,{"$f":"Details!E162","v":1.8},null,{"$f":"ROUND(F21*Input!$D$13,0)","v":900}]
["    2.10  Death Loss",null,null,null,null,{"$f":"Details!E170","v":53.84},null,{"$f":"ROUND(F22*Input!$D$13,0)","v":26920}]
["    Subtotal Operating Costs",null,null,null,null,{"$f":"SUM(F11:F22)","v":3265.6736800000003},null,{"$f":"SUM(H11:H22)","v":1632837}]
["    2.11  Operating Interest",null,null,null,null,{"$f":"Details!E178","v":156.81},null,{"$f":"ROUND(F24*Input!$D$13,0)","v":78405}]
["    Total Operating Costs",null,null,null,null,{"$f":"F23+F24","v":3422.4836800000003},null,{"$f":"H23+H24","v":1711242}]
["B.  Fixed Costs"]
["3.  Depreciation"]
["    3.01  Buildings",null,null,null,null,{"$f":"Details!E211","v":7.46},null,{"$f":"F28*Input!$D$13","v":3730}]
["    3.02  Machinery & Equipment",null,null,null,null,{"$f":"Details!E218","v":20.8},null,{"$f":"F29*Input!$D$13","v":10400}]
["4.  Investment",null,null,null,null,""]
["    4.01  Buildings",null,null,null,null,{"$f":"Details!E228","v":3.65},null,{"$f":"F31*Input!$D$13","v":1825}]
["    4.02  Machinery & Equipment",null,null,null,null,{"$f":"Details!E236","v":6.24},null,{"$f":"F32*Input!$D$13","v":3120}]
["    Total Fixed Costs",null,null,null,null,{"$f":"SUM(F28:F32)","v":38.15},null,{"$f":"SUM(H28:H32)","v":19075}]
["Total Operating and Fixed Costs",null,null,null,null,{"$f":"F25+F33","v":3460.6336800000004},null,{"$f":"H25+H33","v":1730317}]
[]
["C.  Owners - Labour & Living",null,null,null,null,{"$f":"Details!E241","v":54},null,{"$f":"F36*Input!$D$13","v":27000}]
["TOTAL COST OF PRODUCTION",null,null,null,null,{"$f":"F34+F36","v":3514.6336800000004},null,{"$f":"H34+H36","v":1757317}]
[]
[null,null,null,"Profitability and Breakeven Analysis"]
[]
["Estimated Farmgate",null,null,null,null," Per Head","","Total"]
[{"$f":"\"    Gross Revenue @ $\"&Input!D18&\"/cwt market price\"","v":"    Gross Revenue @ $248/cwt market price"},null,null,null,null,{"$f":"Breakeven!E48","v":3298.4},null,{"$f":"ROUND(F42*Input!$D$13,0)","v":1649200}]
[]
[]
["Breakeven Analysis",null,null,null,null,"Breakeven Purchase",null,"Breakeven Selling"]
[null,null,null,null,null,"Price ($/cwt) @",null,"Price ($/cwt) @"]
[null,null,null,null,null,{"$f":"\"$\"&Input!D18&\"/cwt market price\"","v":"$248/cwt market price"},null,{"$f":"\"$\"&Input!D16&\"/cwt feeder price\"","v":"$350/cwt feeder price"}]
["     Operating Costs",null,null,null,null,{"$f":"Breakeven!E51*100","v":330.91020307692304},null,{"$f":"Breakeven!E31*100","v":257.32960000000003}]
["     Operating Costs & Labour",null,null,null,null,{"$f":"Breakeven!E58*100","v":322.60251076923072},null,{"$f":"Breakeven!E35*100","v":261.38975037593985}]
["     Operating & Fixed Costs",null,null,null,null,{"$f":"Breakeven!E65*100","v":325.04097230769224},null,{"$f":"Breakeven!E39*100","v":260.19802105263159}]
["     Total Costs",null,null,null,null,{"$f":"Breakeven!E72*100","v":316.73327999999998},null,{"$f":"Breakeven!E43*100","v":264.25817142857142}]
[]
[null,null,null,null,null,"Cost per lb of",null,"Marginal Returns per head"]
[null,null,null,null,null,"gain sold ($/cwt)",null,{"$f":"\"@ $\"&Input!D18&\" /cwt market price\"","v":"@ $248 /cwt market price"}]
["     Feed Costs",null,null,null,null,{"$f":"Breakeven!E7*100","v":101.87352941176471}]
["     Operating Costs",null,null,null,null,{"$f":"Breakeven!E12*100","v":168.74760000000003},null,{"$f":"Breakeven!E48-F25","v":-124.08368000000019}]
["     Operating Costs & Labour",null,null,null,null,{"$f":"Breakeven!E17*100","v":176.68877647058827},null,{"$f":"Breakeven!E48-F25-F36","v":-178.08368000000019}]
["     Operating & Fixed Costs",null,null,null,null,{"$f":"Breakeven!E22*100","v":174.35789411764711},null,{"$f":"Breakeven!E48-F34","v":-162.23368000000028}]
["     Total Costs",null,null,null,null,{"$f":"Breakeven!E27*100","v":182.29907058823537},null,{"$f":"Breakeven!E48-F37","v":-216.23368000000028}]
[]
["Return on Investment (ROI)",null,null,null,null,{"$f":"(F42-F37)/F37","v":-6.1523817184839659E-2}]
["Estimated Return on Asset (ROA)",null,null,null,null,{"$f":"((F42-F25-F36-F28-F29)/(Input!D132/Input!D13))","v":-0.48462511155996107}]
[]
["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. No liability for decisions based on this publication is assumed. "]

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["Risk & Sensitivity Analysis (Stress Test)"]
["A.  Operating Costs",null,null,null,"***HIDE***"]
[null,"Feed cost",{"$f":"Summary!F11","v":692.74}]
[null,"Feeder Cost",{"$f":"Summary!F13","v":2294.3000000000002}]
[null,"Other Operating Costs",{"$f":"Summary!F25-Summary!F13-Summary!F11","v":435.44368000000009}]
[null,"Subtotal",{"$f":"SUM(C3:C5)","v":3422.4836800000003}]
["B.  Fixed Costs",null,{"$f":"Summary!F33","v":38.15}]
["C.  Labour",null,{"$f":"Summary!F36","v":54}]
["Total Costs",null,{"$f":"SUM(C6:C8)","v":3514.6336800000004}]
[]
["Estimated Farmgate"]
[null,"Price ($ per cwt)",{"$f":"Input!D18","v":248}]
[]
[]
[null,"Percent Market Price Change",-2.5000000000000001E-2]
[null,"Percent Feed Cost Change",0.05]
[null,"Percent Feeder Cost Change",0.05]
[]
[]
[null,null,"Per Head"]
[null,"Market Price ($ per cwt)",{"$f":"SUM(C12*(1+C15))","v":241.79999999999998}]
[null,"Feed Cost",{"$f":"SUM(C3+(C3*C16))","v":727.37699999999995}]
[null,"Feeder Cost",{"$f":"SUM(C4+(C4*C17))","v":2409.0150000000003}]
[]
[{"$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 Feeder Cost \"&IF(C17<0,\"Down\",\"Up\")&\" \"&ABS(C17*100)&\"%\"","v":"Stress Test Scenario = Market Price Down 2.5%, Feed Price Up 5% and Feeder Cost Up 5%"}]
[null,"Operating Costs",{"$f":"SUM(C5+C22+C23)","v":3571.8356800000001}]
[null,"Total Costs",{"$f":"C7+C8+C26","v":3663.9856800000002}]
[null,"Gross Revenue / feeder",{"$f":"Breakeven!E46*('Risk Analysis'!C21/100)","v":3215.9399999999996}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C28-C26)","v":-355.89568000000054}]
[null,"   Over Operating & Labour Costs",{"$f":"SUM(C28-C26-C8)","v":-409.89568000000054}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM(C28-C27)","v":-448.04568000000063}]
[]
[null,"Operating Expense Ratio",{"$f":"SUM(C26/C28)","v":1.110666144268861}]
[]
["Estimated Breakeven Canadian Dollar Analysis"]
[]
[null,null,{"$f":"\"Est. Market Price ($/cwt Cdn) @ \"&TEXT(Input!D19,\"0.0000\")&\" Cdn per USD\"","v":"Est. Market Price ($/cwt Cdn) @ 0.7500 Cdn per USD"}]
[null,null,{"$f":"SUM($E$39-10)","v":238},{"$f":"SUM($E$39-5)","v":243},{"$f":"Input!D18","v":248},{"$f":"SUM($E$39+5)","v":253},{"$f":"SUM($E$39+10)","v":258}]
["Breakeven CDN Dollar ($1 Cdn = $ USD)"]
[null,"Operating Costs",{"$f":"SUM((C39/100)*Breakeven!$E$46*Input!$D$19)/Summary!$F$25","v":0.69366291324433704},{"$f":"SUM((D39/100)*Breakeven!$E$46*Input!$D$19)/Summary!$F$25","v":0.70823566352257961},{"$f":"SUM((E39/100)*Breakeven!$E$46*Input!$D$19)/Summary!$F$25","v":0.72280841380082195},{"$f":"SUM((F39/100)*Breakeven!$E$46*Input!$D$19)/Summary!$F$25","v":0.73738116407906418},{"$f":"SUM((G39/100)*Breakeven!$E$46*Input!$D$19)/Summary!$F$25","v":0.75195391435730674}]
[null,"Operating & Labour Costs",{"$f":"SUM((C39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$36)","v":0.68288829130933804},{"$f":"SUM((D39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$36)","v":0.69723468398390409},{"$f":"SUM((E39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$36)","v":0.71158107665847004},{"$f":"SUM((F39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$36)","v":0.72592746933303587},{"$f":"SUM((G39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$36)","v":0.74027386200760192}]
[null,"Operating, Fixed & Labour Costs",{"$f":"SUM((C39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$33+Summary!$F$36)","v":0.67547580093752457},{"$f":"SUM((D39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$33+Summary!$F$36)","v":0.6896664690244475},{"$f":"SUM((E39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$33+Summary!$F$36)","v":0.70385713711137032},{"$f":"SUM((F39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$33+Summary!$F$36)","v":0.71804780519829292},{"$f":"SUM((G39/100)*Breakeven!$E$46*Input!$D$19)/(Summary!$F$25+Summary!$F$33+Summary!$F$36)","v":0.73223847328521585}]
[]
[{"$f":"\"Breakeven Canadian Dollar = (Est. Market Price ($/lb) x Shrunk Wt. (lbs) x $ Cdn per USD) / Cost\"","v":"Breakeven Canadian Dollar = (Est. Market Price ($/lb) x Shrunk Wt. (lbs) x $ Cdn per USD) / Cost"}]
[{"$f":"\"   (eg. ($\"&TEXT(E39/100,\"0.00\")&\" x \"&ROUND(Breakeven!E46,0)&\" lbs x $\"&TEXT(Input!D19,\"0.0000\")&\") / $\"&TEXT(Summary!F37,\"0.00\")&\") = $\"&TEXT(E43,\"0.0000\")","v":"   (eg. ($2.48 x 1330 lbs x $0.7500) / $3514.63) = $0.7039"}]
[]
["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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[null,null,null,null,null,null,null,null,null,null,"HIDE"]
["Feedlot Finishing Production Costs - Input"]
[]
[]
["   Assumptions"]
["   1.  This budget outlines the cost of production for a cattle feeder's operation."]
["   2.  Buildings and equipment are valued at new cost."]
["   3.  All feed is purchased."]
[]
[]
["Herd Profile",null,null,"Total"]
[]
["Number of Feeders Purchased",null,null,500,"  head"]
["Feeder Cattle Mortality Rate",null,null,2,"  %"]
["Feeder Purchased Weight",null,null,650,"  lbs"]
["Feeder Cattle Price",null,null,350,"  /cwt"]
["Finish Weight",null,null,1400,"  lbs"]
["Finish Selling Price",null,null,248,"  /cwt"]
["$1 Canadian Dollar",null,{"$f":"\"($\"&TEXT(1/D19,\"#.####\")&\" CDN )\"","v":"($1.3333 CDN )"},0.75,"/ $1 USD"]
["WLPIP Insurance Premium",null,null,0,"  /cwt"]
["Percent Shrink - finished",null,null,5,"  %"]
["Percent Shrink - feeder",null,null,0,"  %"]
["Average Daily Gain",null,null,3.25,"  lbs/day"]
["Days On Feed",null,null,{"$f":"ROUND((D17-(D15-(D15*D22/100)))/D23,0)","v":231},"  days"]
[]
["FOOTNOTE:  1 kilogram (kg) = 2.2046 pounds (lbs)"]
[]
[null,null,null,"    Feeder Cattle",null,null,"Days on "]
["Feed Costs","$/unit",null,"    Requirement",null,null,"Feed"]
[]
["Rolled Barley",6.25,"/bu",18.5,"(lbs/day )",null,{"$f":"D24","v":231}]
["Barley Silage",55,"/ton",12.5,"(lbs/day )",null,{"$f":"D24","v":231}]
["Alfalfa Grass Hay",120,"/ton",5,"(lbs/day )",null,15]
["Supplement 32%",500,"/tonne",1,"(lbs/day )",null,{"$f":"D24","v":231}]
["Other Feed #2",0,null,0,"(lbs/day )"]
["Salt, Vitamins & Mineral",0,"/lb",0,"(lbs/year)"]
[]
["FOOTNOTE:  1 bushel (bu) barley = 48 lbs = 21.8 kg"]
["                        1 kilogram (kg) = 2.2046 pounds (lbs)"]
["                        1 tonne (t) = 1,000 kg"]
[]
["Other Operating Costs",null,null,null,"Total"]
[]
["  Feeder Purchase Costs"]
["     Buying Commission",null,null,null,1,null,"/cwt"]
["     Insurance",null,"","",1.75,null,"/head"]
["     Trucking Cost",null,null,null,1.7,null,"/cwt"]
[null,null,null,null,null,null,""]
["  Straw",null,"","",null,null,""]
["     Tons/feeder",null,null,null,0.5,null,"tons"]
["     Cost",null,"","",70,null,"/ton"]
["",null,"","",""]
["  Veterinary Medicine & Supplies",null,null,"",""]
["   Cattle Medication",null,"",""]
["     Cost/Head(IBR,BVD,PI3,BVD,BRSV, Pasteurella)",null,null,null,6]
["     Vitamin A-D",null,"",null,0.5]
["     External & Internal Parasites",null,null,null,0.96]
["     Blackleg & Haemophilus",null,"",null,1.65]
["     Growth Implants",null,"",null,3.42]
["     Antibiotics",null,null,null,15]
[]
["   Herd health program",null,"","",""]
["     Professional Services",null,"","",""]
["       Total Yearly Hours",null,"","",2,null,"hours"]
["       Charge per Hour",null,"","",160,null,"/hour"]
["     Transportation",null,"","",""]
["       Total Kilometres (round trip)",null,null,"",80,null,"km"]
["       Charge per km",null,"","",1,null,"/km"]
["       Number of Yearly Visits",null,"","",2]
[]
["   Annual Fuel & Repair Costs"]
["   a)  Machinery Fuel Costs - Winter Feeding"]
["              Tractor with Loader PTO hp",null,null,null,120]
["              Diesel Fuel Cost",null,null,null,1.4,"/litre"]
["              Tractor Hours Per Day (average)",null,null,null,1.5,"hours"]
["   b) Machinery Repair (% of investment cost)",null,null,null,1.2,"%"]
["   c) Building  maintenance (% of investment cost)",null,null,null,2.2000000000000002,"%"]
["",null,"",""]
["  Utilities",null,null,null,""]
["          Hydro - Rate",null,null,null,9.3240000000000003E-2,"/ kWh"]
[null,18,"kWh per feeder",null,{"$f":"SUM(B81*D24*E80)","v":387.69192000000004}]
[null,3,"1000 watt waterer",null,{"$f":"SUM(B82*18)*(D13)*E80","v":2517.48}]
[null,null,null,"Total Hydro",{"$f":"SUM(E81:E82)","v":2905.1719200000002}]
["          Telephone",null,null,null,600]
[]
["  Marketing Costs"]
["  Trucking Cost",null,null,null,""]
["     Distance",null,null,null,700,null,"miles"]
["     Rate",null,null,null,6.5,null,"/loaded mile"]
["     Truck Capacity",null,null,null,54000,null,"lbs/load"]
["     Number of head per load",null,null,null,{"$f":"E90/D17","v":38.571428571428569},null,"per load"]
["     Selling commission",null,null,null,0,null,"/head"]
["  Other Costs",null,null,null,""]
["      MBP/NCO Levy $/Head ",null,null,null,5.5,null,"/head"]
[]
["  Manure Removal",null,"","","",null,""]
["     Annual Cost for Removal",null,null,null,7000]
[]
["  Insurance"]
["     Cost per $100 Capital Invested in:"]
["       a) Livestock",null,null,null,0]
["       b) Building & Equipment",null,null,null,0.4]
["     Additional Coverage for Liability",null,null,null,49]
[]
["  Barn & Office Supplies"]
["     Total yearly expense relating to barn",null,null,null,900]
[]
["  Operating Interest Rate",null,null,null,9,"%"]
["  Investment Interest Rate",null,null,null,4,"%"]
[]
["FOOTNOTE:  cwt = hundred-weight = 100 lbs"]
[]
["Capital Costs"]
[null,null,null,"Original",null,"Salvage","Useful"]
["  Buildings,Corrals & Water System",null,null,"Value",null,"Value","Life"]
["     Windbreak fence",null,null,7350,10,"%",20,"years"]
["     Pens",null,null,4540,10,"%",20,"years"]
["     Shelters",null,null,0,10,"%",20,"years"]
["     Handling Facilities",null,null,7500,10,"%",20,"years"]
["     Waterers",null,null,6000,10,"%",20,"years"]
["     Gates",null,null,2000,10,"%",20,"years"]
["     Bunk Feeders",null,null,25000,10,"%",20,"years"]
["     Well & Pressure System",null,null,8000,10,"%",20,"years"]
["     Grain Bin",null,null,5000,10,"%",20,"years"]
["     Landscaping",null,null,17500,10,"%",20,"years"]
["     Total",null,null,{"$f":"SUM(D116:D125)","v":82890}]
[]
["  Machinery & Equipment",null,null,"","",null,""]
[{"$f":"\"     Tractors & Loader ($\"&TEXT(K129,\"#,###\")&\" @ \"&L129&\"%)\"","v":"     Tractors & Loader ($175,000 @ 40%)"},null,null,{"$f":"SUM(K129*(L129/100))","v":70000},20,"%",10,"years",null,null,175000,40,"%"]
["     Miscellaneous",null,null,60000,20,"%",10,"years"]
[null,null,null,null,null,null,""]
["  Total Investment",null,null,{"$f":"D126+D129+D130","v":212890}]
[]
["Labour Costs",null,null,null,"Total"]
[]
["  Labour Hours",null,null,null,2,"hours/head"]
["  Labour Rate",null,null,null,27,"/hour"]

{"sheet":"Details","index":4,"n_rows":241,"n_cols":9,"rows_kept":241,"cut":false,"hidden":false,"merged":[[1,1,1,8],[219,4,219,8],[0,0,0,8],[204,4,204,6],[179,1,179,8]]}
["Feedlot Finishing Production Cost Worksheet"]
[]
["Assumptions"]
[]
[null,{"$f":"\"1.  Average daily gain (ADG) was assumed to be \"&Input!D23&\" lbs/day.\"","v":"1.  Average daily gain (ADG) was assumed to be 3.25 lbs/day."}]
[null,{"$f":"\"2.  It was assumed that the feeder steer weighed in at \"&Input!D15&\" lbs., and finished at \"&Input!D17&\" lbs\"","v":"2.  It was assumed that the feeder steer weighed in at 650 lbs., and finished at 1400 lbs"}]
[null,{"$f":"\"     ( \"&ROUND(Input!D17-(Input!D17*Input!D21/100),0)&\" lbs after a \"&Input!D21&\"% shrink.)\"","v":"     ( 1330 lbs after a 5% shrink.)"}]
[null,{"$f":"\"3.  Days on feed was \"&Input!D24&\". Hay was fed for \"&Input!G33&\" days.\"","v":"3.  Days on feed was 231. Hay was fed for 15 days."}]
[null,{"$f":"\"4.  Investment in feedlot facilities and equipment was assumed to handle \"&Input!D13&\" head.\"","v":"4.  Investment in feedlot facilities and equipment was assumed to handle 500 head."}]
[]
["A.  Operating Costs",null,null,null,null,null,null,null,"Your Cost"]
[]
[null,"1.  Feed Costs"]
[null,"    1.01  Rolled Barley"]
[null,null,null,null,{"$f":"Input!D24","v":231},null,"days on grain"]
[null,null,null,"x",{"$f":"Input!D31","v":18.5},null,"lbs/feeder/day"]
[null,null,null,"÷",48,null,"lbs/bushel"]
[null,null,null,"x",{"$f":"Input!B31","v":6.25},null,"/bushel"]
[null,null,null,"=",{"$f":"ROUND(E15*E16/48*E18,2)","v":556.45000000000005},null,"/feeder",null,""]
[]
[null,"    1.02  Barley Silage"]
[null,null,null,null,{"$f":"Input!D24","v":231},null,"days on silage"]
[null,null,null,"x",{"$f":"Input!D32","v":12.5},null,"lbs/feeder/day"]
[null,null,null,"÷",2000,null,"lbs/ton"]
[null,null,null,"x",{"$f":"Input!B32","v":55},null,"/ton"]
[null,null,null,"=",{"$f":"ROUND(E25*(E22*E23/2000),2)","v":79.41},null,"/feeder",null,""]
[]
[null,"    1.03  Alfalfa Grass Hay"]
[null,null,null,null,{"$f":"Input!G33","v":15},null,"days on hay"]
[null,null,null,"x",{"$f":"Input!D33","v":5},null,"lbs/feeder/day"]
[null,null,null,"÷",2000,null,"lbs/ton"]
[null,null,null,"x",{"$f":"Input!B33","v":120},null,"/ton"]
[null,null,null,"=",{"$f":"ROUND((E29*E30/E31)*E32,2)","v":4.5},null,"/feeder",null,""]
[]
[null,"    1.04 Supplement (Salt, Vitamins, Minerals, Ionophore)"]
[null,null,null,null,{"$f":"Input!G34","v":231},null,"days on supplement"]
[null,null,null,"x",{"$f":"Input!D34","v":1},null,"lbs/feeder/day"]
[null,null,null,"÷",2205,null,"lbs/tonne"]
[null,null,null,"x",{"$f":"Input!B34","v":500},null,"/tonne"]
[null,null,null,"=",{"$f":"ROUND((E36*E37/E38)*E39,2)","v":52.38},null,"/feeder",null,""]
[]
[null,"2.  Other Operating Costs"]
[]
[null,"    2.01  Feeder Cattle Cost"]
[null,null,"Buying Commission & insurance"]
[null,null,null,null,{"$f":"Input!E45*Input!D15/100","v":6.5},null,"commission/feeder"]
[null,null,null,null,{"$f":"Input!E46","v":1.75},null,"insurance/feeder"]
[null,null,"Trucking-in"]
[null,null,null,null,{"$f":"Input!E47","v":1.7},null,"/cwt"]
[null,null,null,"x",{"$f":"Input!D15","v":650},null,"lbs/feeder"]
[null,null,null,"÷",100,null,"lbs/cwt"]
[null,null,null,"=",{"$f":"ROUND((E49*E50)/E51,2)","v":11.05},null,"/feeder"]
[]
[null,null,null,null,{"$f":"Input!D15","v":650},null,"lbs/feeder"]
[null,null,null,"x",{"$f":"Input!D16","v":350},null,"/cwt"]
[null,null,null,"÷",100,null,"lbs/cwt",null,""]
[null,null,null,"=",{"$f":"ROUND(E54/100*E55,2)","v":2275},null,"/feeder"]
[]
[null,null,"Total","=",{"$f":"ROUND(E46+E47+E52+E57,2)","v":2294.3000000000002},null,"/feeder"]
[]
[null,"    2.02 Straw"]
[null,null,null,null,{"$f":"Input!E50","v":0.5},null,"tons/feeder/year"]
[null,null,null,"x",{"$f":"Input!E51","v":70},null,"/ton"]
[null,null,null,"=",{"$f":"ROUND(E62*E63,2)","v":35},null,"/feeder"]
[]
[null,"    2.03 Veterinary Medicine & Supplies"]
[null,null,"Cattle Medication"]
[null,null,null,null,{"$f":"Input!E55","v":6},null,"IBR,PI3,BVD,BRSV & Pasteurella"]
[null,null,null,"+",{"$f":"Input!E56","v":0.5},null,"Vitamin A,D & E"]
[null,null,null,"+",{"$f":"Input!E57","v":0.96},null,"External & Internal Parasites"]
[null,null,null,"+",{"$f":"Input!E58","v":1.65},null,"Blackleg & Haemphilus"]
[null,null,null,"+",{"$f":"Input!E59","v":3.42},null,"Implant"]
[null,null,null,"+",{"$f":"Input!E60","v":15},null,"Antibiotics"]
[null,null,null,"=",{"$f":"SUM(E68:E73)","v":27.53},null,"/feeder "]
[]
[null,null,"  Professional Services"]
[null,null,null,null,{"$f":"Input!E65","v":160},null,"/hour charge"]
[null,null,null,"x",{"$f":"Input!E64","v":2},null,"hours"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(E77*E78/E79,2)","v":0.64},null,"/feeder "]
[]
[null,null,"  Transportation Costs"]
[null,null,null,null,{"$f":"Input!E68","v":1},null,"/km charge"]
[null,null,null,"x",{"$f":"Input!E67","v":80},null,"kilometres"]
[null,null,null,"x",{"$f":"Input!E69","v":2},null,"visits"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(E83*E84*E85/E86,2)","v":0.32},null,"/feeder "]
[]
[null,null,"Total","=",{"$f":"ROUND(E87+E80+E74,2)","v":28.49},null,"/feeder"]
[]
[null,"    2.04  Annual Fuel & Repair Costs"]
[null,null,"Machinery fuel cost"]
[null,null,null,null,{"$f":"Input!E73","v":120},null,"PTO hp"]
[null,null,null,"÷",2.5,null,"avg HP required"]
[null,null,null,"x",0.1665576,null,"litres fuel/hour/hp"]
[null,null,null,"x",{"$f":"Input!E75","v":1.5},null,"hours per day"]
[null,null,null,"x",{"$f":"Input!E74","v":1.4},null,"diesel / litre"]
[null,null,null,"x",{"$f":"Input!D24","v":231},null,"days on feed"]
[null,null,null,null,{"$f":"IF(E98=\"ERROR\",\"ERROR\",ROUND(((E93/E94)*E95*E96*E97*E98),2))","v":3878.26},null,"annual fuel cost"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeders"]
[null,null,null,"=",{"$f":"SUM(E99/E100)","v":7.7565200000000001},null,"/feeder"]
[null,null,"Machinery repair & maintenance"]
[null,null,null,null,{"$f":"Input!D129+Input!D130","v":130000},null,"machinery capital cost"]
[null,null,null,"x",{"$f":"Input!E76","v":1.2},null,"% repair rate"]
[null,null,null,"=",{"$f":"SUM(E103*(E104/100))","v":1560},null,"oil, repairs & maintenance"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeders"]
[null,null,null,"=",{"$f":"SUM(E105/E106)","v":3.12},null,"/feeder"]
[null,null,"Building repair & maintenance"]
[null,null,null,null,{"$f":"Input!D126","v":82890},null,"building capital cost"]
[null,null,null,"x",{"$f":"Input!E77","v":2.2000000000000002},null,"% repair rate"]
[null,null,null,"=",{"$f":"SUM(E109*(E110/100))","v":1823.5800000000002},null,"oil, repairs & maintenance"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeders"]
[null,null,null,"=",{"$f":"SUM(E111/E112)","v":3.6471600000000004},null,"/feeder"]
[]
[null,null,null,"=",{"$f":"SUM(E113+E107+E101)","v":14.523680000000001},null,"/feeder"]
[]
[null,"    2.05  Utilities"]
[null,null,null,null,{"$f":"SUM(Input!E83:E84)","v":3505.1719200000002},null,"utilities"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND((E118)/E119,2)","v":7.01},null,"/feeder"]
[]
[null,"    2.06  Marketing & Transportation"]
[null,null,null,null,{"$f":"Input!E94","v":5.5},null,"MBP Levy"]
[null,null,null,"+",{"$f":"Input!D20*(Input!D17/100)","v":0},null,"WLPIP Insurance Premium"]
[null,null,null,"+",{"$f":"Input!E92","v":0},null,"commission "]
[null,null,null,"=",{"$f":"SUM(E125+E123+E124)","v":5.5},null,"/feeder"]
[]
[null,null,"Trucking",null,{"$f":"Input!E88","v":700},null,"miles"]
[null,null,null,"x",{"$f":"Input!E89","v":6.5},null,"/loaded mile"]
[null,null,null,"÷",{"$f":"ROUND(Input!E91,0)","v":39},null,"head/load"]
[null,null,null,"=",{"$f":"ROUND(E128*E129/E130,2)","v":116.67},null,"/feeder"]
[]
[null,null,"Total","=",{"$f":"+E126+E131","v":122.17},null,"/feeder"]
[]
[null,"    2.07  Insurance"]
[null,null,null,null,{"$f":"Input!D132","v":212890},null,"building & equipment investment"]
[null,null,null,"x",{"$f":"Input!E102","v":0.4},null,"/$100 capital"]
[null,null,null,"÷",100,null,"/$100 capital"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(E136*E137/E138/E139,2)","v":1.7},null,"/feeder/year"]
[]
[null,null,null,null,{"$f":"ROUND((((Input!D15*Input!D16/100)+(Input!D17*Input!D18/100))/2)*Input!D13,2)","v":1436750},null,"feeder investment"]
[null,null,null,"x",{"$f":"Input!E101","v":0},null,"/$100 capital"]
[null,null,null,"÷",100,null,"/$100"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(E142*E143/E144/E145,2)","v":0},null,"/feeder/year"]
[]
[null,null,null,null,{"$f":"Input!E103","v":49},null,"liability premium"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(E148/E149,2)","v":0.1},null,"/feeder/year"]
[]
[null,null,"Total","=",{"$f":"ROUND(E150+E146+E140,2)","v":1.8},null,"/feeder"]
[]
[null,"    2.08  Manure Removal"]
[null,null,null,null,{"$f":"Input!E97","v":7000},null,"removal cost"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(E155/E156,2)","v":14},null,"/feeder "]
[]
[null,"    2.09  Barn & Office Supplies"]
[null,null,null,null,{"$f":"Input!E106","v":900},null,"total barn expenses"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(E160/E161,2)","v":1.8},null,"/feeder"]
[]
[null,"    2.10  Death Loss"]
[null,null,null,null,{"$f":"E59","v":2294.3000000000002},null,"feeder cattle cost"]
[null,null,null,"+",{"$f":"SUM(Summary!F11:F21)","v":3211.8336800000002},null,"maximum value"]
[null,null,null,"-",{"$f":"Summary!F18","v":122.17},null,"marketing costs"]
[null,null,null,"÷",2,null,"average value"]
[null,null,null,"x",{"$f":"Input!D14","v":2},null,"% mortality rate"]
[null,null,null,"=",{"$f":"ROUND(((E165+E166-E167)/E168)*E169/100,2)","v":53.84},null,"/feeder"]
[]
[null,"    2.11  Operating Interest"]
[null,null,null,null,{"$f":"E59","v":2294.3000000000002},null,"feeder cost"]
[null,null,null,"+",{"$f":"(Summary!F11+SUM(Summary!F14:F21))/2","v":458.76684},null,"½ of feed & other costs"]
[null,null,null,"x",{"$f":"Input!E108","v":9},null,"% operating interest"]
[null,null,null,"x",{"$f":"Input!D24","v":231},null,"days on feed"]
[null,null,null,"÷",365,null,"365 days"]
[null,null,null,"=",{"$f":"ROUND(((E173+E174)*(E175))*(E176/E177/100),2)","v":156.81},null,"/feeder"]
[]
[null,"Capital Costs"]
[]
[null,"  Buildings,Corrals"]
[null,"    & Water System"]
[null,"     Windbreak fence",null,null,null,null,{"$f":"Input!D116","v":7350}]
[null,"     Pens",null,null,null,null,{"$f":"Input!D117","v":4540}]
[null,"     Handling Facilities",null,null,null,null,{"$f":"Input!D119","v":7500}]
[null,"     Waterers",null,null,null,null,{"$f":"Input!D120","v":6000}]
[null,"     Gates",null,null,null,null,{"$f":"Input!D121","v":2000}]
[null,"     Bunk Feeders",null,null,null,null,{"$f":"Input!D122","v":25000}]
[null,"     Well & Pressure System",null,null,null,null,{"$f":"Input!D123","v":8000}]
[null,"     Grain Bin",null,null,null,null,{"$f":"Input!D124","v":5000}]
[null,"     Landscaping",null,null,null,null,{"$f":"Input!D125","v":17500}]
[null,"     Total",null,null,null,null,{"$f":"SUM(G184:G192)","v":82890}]
[]
[null,"  Machinery & Equipment",null,null,null,null,""]
[null,"     Tractor & Loader",null,null,null,null,{"$f":"Input!D129","v":70000}]
[null,"     Miscellaneous",null,null,null,null,{"$f":"Input!D130","v":60000}]
[null,"     Total",null,null,null,null,{"$f":"G196+G197","v":130000}]
[]
[null,"  Total Investment",null,null,null,null,{"$f":"G193+G196+G197","v":212890}]
[]
["B.  Fixed Costs"]
[]
[null,"3.  Depreciation",null,null,"Original Cost - Salvage Value"]
[null,null,null,null,"Useful Life"]
[null,"    3.01  Buildings"]
[null,null,null,null,{"$f":"Input!D126","v":82890},null,"original cost"]
[null,null,null,"-",{"$f":"ROUND(Input!D126*(Input!E116/100),2)","v":8289},null,"salvage value"]
[null,null,null,"÷",{"$f":"Input!G116","v":20},null,"years useful life"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(((E207-E208)/E209/E210),2)","v":7.46},null,"/feeder"]
[]
[null,"    3.02  Machinery & Equipment"]
[null,null,null,null,{"$f":"Input!D129+Input!D130","v":130000},null,"original cost"]
[null,null,null,"-",{"$f":"ROUND(E214*(Input!E129/100),2)","v":26000},null,"salvage value"]
[null,null,null,"÷",{"$f":"Input!G129","v":10},null,"years useful life"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(((E214-E215)/E216/E217),2)","v":20.8},null,"/feeder"]
[]
[null,"4.  Investment",null,null,"Original Cost + Salvage Value x Investment Rate"]
[null,null,null,null,null,"2"]
[null,"    4.01  Buildings"]
[null,null,null,null,{"$f":"E207","v":82890},null,"original cost"]
[null,null,null,"+",{"$f":"E208","v":8289},null,"salvage value"]
[null,null,null,"÷",2,null,"average"]
[null,null,null,"x",{"$f":"Input!E109","v":4},null,"% investment rate"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(((E223+E224)/E225*(E226/100)/E227),2)","v":3.65},null,"/feeder"]
[]
[null,"    4.02  Machinery & Equipment"]
[null,null,null,null,{"$f":"E214","v":130000},null,"original cost"]
[null,null,null,"+",{"$f":"E215","v":26000},null,"salvage value"]
[null,null,null,"÷",2,null,"average"]
[null,null,null,"x",{"$f":"Input!E109","v":4},null,"% investment rate"]
[null,null,null,"÷",{"$f":"Input!D13","v":500},null,"feeder cattle"]
[null,null,null,"=",{"$f":"ROUND(((E231+E232)/E233*(E234/100)/E235),2)","v":6.24},null,"/feeder"]
[]
["C. Labour"]
[null,null,null,null,{"$f":"Input!E136","v":2},null,"hours/feeder/year"]
[null,null,null,"x",{"$f":"Input!E137","v":27},null,"/hour"]
[null,null,null,"=",{"$f":"ROUND(E239*E240,2)","v":54},null,"/feeder"]

{"sheet":"Breakeven","index":5,"n_rows":82,"n_cols":10,"rows_kept":82,"cut":false,"hidden":false,"merged":[[77,0,79,9],[1,0,1,9],[73,0,73,9],[75,0,76,9]]}
[]
["Breakeven Calculations"]
[]
["Cost per lb of gain sold",null,null,null,null,null,null,null,null,"Your Farm"]
[null,"Feed Costs",null,null,{"$f":"Summary!F11","v":692.74},null,"feed cost"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))-(Input!$D$15-(Input!$D$15*Input!$D$22/100))","v":680},null,"weight gain (lb)"]
[null,null,null,"=",{"$f":"E5/E6","v":1.0187352941176471},null,"/lb"]
[]
[null,"Operating Costs",null,null,{"$f":"Summary!F25","v":3422.4836800000003},null,"operating costs"]
[null,null,null,"-",{"$f":"Details!$E$57","v":2275},null,"feeder cost"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))-(Input!$D$15-(Input!$D$15*Input!$D$22/100))","v":680},null,"weight gain (lb)"]
[null,null,null,"=",{"$f":"(E9-E10)/E11","v":1.6874760000000004},null,"/lb"]
[]
[null,"Operating & Labour Costs",null,null,{"$f":"Summary!F25+Summary!F36","v":3476.4836800000003},null,"operating & labour"]
[null,null,null,"-",{"$f":"Details!$E$57","v":2275},null,"feeder cost"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))-(Input!$D$15-(Input!$D$15*Input!$D$22/100))","v":680},null,"weight gain (lb)"]
[null,null,null,"=",{"$f":"(E14-E15)/E16","v":1.7668877647058827},null,"/lb"]
[]
[null,"Total Operating & Fixed",null,null,{"$f":"Summary!F34","v":3460.6336800000004},null,"operating & fixed"]
[null,null,null,"-",{"$f":"Details!$E$57","v":2275},null,"feeder cost"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))-(Input!$D$15-(Input!$D$15*Input!$D$22/100))","v":680},null,"weight gain (lb)"]
[null,null,null,"=",{"$f":"(E19-E20)/E21","v":1.7435789411764711},null,"/lb"]
[]
[null,"Total Costs",null,null,{"$f":"Summary!F37","v":3514.6336800000004},null,"total"]
[null,null,null,"-",{"$f":"Details!$E$57","v":2275},null,"feeder cost"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))-(Input!$D$15-(Input!$D$15*Input!$D$22/100))","v":680},null,"weight gain (lb)"]
[null,null,null,"=",{"$f":"(E24-E25)/E26","v":1.8229907058823536},null,"/lb"]
["Breakeven selling price"]
[null,"Operating Costs",null,null,{"$f":"Summary!F25","v":3422.4836800000003},null,"operating costs"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))","v":1330},null,"lbs shrunk weight"]
[null,null,null,"=",{"$f":"E29/E30","v":2.573296},null,"/lb"]
[]
[null,"Operating & Labour",null,null,{"$f":"Summary!F36+Summary!F25","v":3476.4836800000003},null,"operating & labour costs"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))","v":1330},null,"lbs shrunk weight"]
[null,null,null,"=",{"$f":"E33/E34","v":2.6138975037593988},null,"/lb"]
[]
[null,"Operating & Fixed",null,null,{"$f":"Summary!F34","v":3460.6336800000004},null,"operating & fixed costs"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))","v":1330},null,"lbs shrunk weight"]
[null,null,null,"=",{"$f":"E37/E38","v":2.6019802105263161},null,"/lb"]
[]
[null,"Total Costs",null,null,{"$f":"Summary!F37","v":3514.6336800000004},null,"total costs"]
[null,null,null,"÷",{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))","v":1330},null,"lbs shrunk weight"]
[null,null,null,"=",{"$f":"E41/E42","v":2.6425817142857144},null,"/lb"]
[]
["Breakeven purchase price"]
[null,"Operating Costs",null,null,{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))","v":1330},null,"lbs shrunk weight"]
[null,null,null,"x",{"$f":"Input!$D$18","v":248},null,"$/cwt selling price"]
[null,null,null,"=",{"$f":"(E46*E47)/100","v":3298.4},null,"income"]
[null,null,null,"-",{"$f":"Summary!F25-Details!E57","v":1147.4836800000003},null,"operating less feeder cost"]
[null,null,null,"÷",{"$f":"Input!$D$15-(Input!$D$15*(Input!$D$22/100))","v":650},null,"lbs purchase net weight"]
[null,null,null,"=",{"$f":"(E48-E49)/E50","v":3.3091020307692305},null,"/lb"]
[]
[null,"Operating & Labour",null,null,{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))","v":1330},null,"lbs shrunk weight"]
[null,null,null,"x",{"$f":"Input!$D$18","v":248},null,"$/cwt selling price"]
[null,null,null,"=",{"$f":"(E53*E54)/100","v":3298.4},null,"income"]
[null,null,null,"-",{"$f":"(Summary!F25+Summary!F36)-Details!E57","v":1201.4836800000003},null,"op & labour less feeder cost"]
[null,null,null,"÷",{"$f":"Input!$D$15-(Input!$D$15*(Input!$D$22/100))","v":650},null,"lbs purchase weight"]
[null,null,null,"=",{"$f":"(E55-E56)/E57","v":3.2260251076923074},null,"/lb"]
[]
[null,"Operating & Fixed",null,null,{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))","v":1330},null,"lbs shrunk weight"]
[null,null,null,"x",{"$f":"Input!$D$18","v":248},null,"$/cwt selling price"]
[null,null,null,"=",{"$f":"(E60*E61)/100","v":3298.4},null,"income"]
[null,null,null,"-",{"$f":"Summary!F34-Details!E57","v":1185.6336800000004},null,"op & fixed less feeder cost"]
[null,null,null,"÷",{"$f":"Input!$D$15-(Input!$D$15*(Input!$D$22/100))","v":650},null,"lbs purchase weight"]
[null,null,null,"=",{"$f":"(E62-E63)/E64","v":3.2504097230769227},null,"/lb"]
[]
[null,"Total Costs",null,null,{"$f":"(Input!$D$17-(Input!$D$17*Input!$D$21/100))","v":1330},null,"lbs shrunk weight"]
[null,null,null,"x",{"$f":"Input!$D$18","v":248},null,"$/cwt selling price"]
[null,null,null,"=",{"$f":"(E67*E68)/100","v":3298.4},null,"income"]
[null,null,null,"-",{"$f":"Summary!F37-Details!E57","v":1239.6336800000004},null,"total less feeder cost"]
[null,null,null,"÷",{"$f":"Input!$D$15-(Input!$D$15*(Input!$D$22/100))","v":650},null,"lbs purchase weight"]
[null,null,null,"=",{"$f":"(E69-E70)/E71","v":3.1673327999999996},null,"/lb"]
[]
["Profitability and Breakeven Analysis:"]
[{"$f":"\"Gross Revenue =  Shrunk weight (lbs) x $/lb price (eg. \"&E46&\" x $\"&TEXT(E47/100,\"0.00\")&\"/lb = $\"&TEXT(E48,\"0.00\")&\")\"","v":"Gross Revenue =  Shrunk weight (lbs) x $/lb price (eg. 1330 x $2.48/lb = $3298.40)"}]
[{"$f":"\"Return on Investment (ROI) = (Gross Revenue - Total Cost) / Total Cost \n(eg. ($\"&TEXT(Summary!F42,\"0.00\")&\" - $\"&TEXT(Summary!F37,\"0.00\")&\") / $\"&TEXT(Summary!F37,\"0.00\")&\" = \"&TEXT(100*Summary!F61,\"0.0\")&\"%\"","v":"Return on Investment (ROI) = (Gross Revenue - Total Cost) / Total Cost \n(eg. ($3298.40 - $3514.63) / $3514.63 = -6.2%"}]
[]
[{"$f":"\"Return on Asset (ROA) = (Margin Over Operating - Labour - Building Depreciation - Machinery Depreciation) / (Building, Machinery & Equipment Investment / Herd Size) \n(eg. ($\"&TEXT(Summary!H56,\"0.00\")&\" - $\"&TEXT(Summary!F36,\"0.00\")&\" - $\"&TEXT(Summary!F28,\"0.00\")&\" - $\"&TEXT(Summary!F29,\"0.00\")&\") / ($\"&TEXT(Input!D132,\"#,###\")&\" / \"&Input!D12&\") = \"&TEXT(100*Summary!F62,\"0.0\")&\"%\"","v":"Return on Asset (ROA) = (Margin Over Operating - Labour - Building Depreciation - Machinery Depreciation) / (Building, Machinery & Equipment Investment / Herd Size) \n(eg. ($-124.08 - $54.00 - $7.46 - $20.80) / ($212,890 / ) = -48.5%"}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"September, 2023"]

{"sheet":"Feedlot","index":6,"n_rows":2,"n_cols":1,"rows_kept":2,"cut":false,"hidden":false,"merged":[[1,0,1,7]]}
[]
["Beef Finishing Feedlot 500 Head"]