9kLICS*))9/  Y*0 # gi( f$% /W5  /W5l=" /W5l=CDA.-"W5LW54(O+j=JW5B޵u=J% JlDP1DSK0W5W5<rI!ޜ//+ W5<I!ޜ//+ lW5du= <<-& /W5  /W5l=" /W5l=CDA.-"W5LW54(O+j=JW5B޵u=J% JlDP1DSK0W5W5<rI!ޜ//+ W5<I!ޜ//+ lW5du= <<-'( /W5 ( PB)'*- <<-/+W5SW5lW5lW|޸PV.-l=..mRPA.-W5/W5(O+j=,W5$ߵu=,h% ,t/RLP*VNPV%/+ bW5du=vߝ*rW5 bW5^/xV%/+ W5du 0*W5VtPt/ߞ*W5*qqh @THREEONE(h @DARWIN(:' West Virginia University - Extension Service 'Replacement Heifer Budget"(heifer.wk1) 'Item 'Units"Quantity" Unit Price^$!'= = = = PRODUCTION = = = ='Entry value of heifer 'pounds & AXv@ d !'Value of heifer at calving 'pounds  AP@ d . '= = = = TOTAL INCREASE IN VALUE = = = = Hr@    & '* * * * VARIABLE COSTS * * * *   'FEED and SUPPLIES   ' Hay  'tons    C p@  ' Pasture 'tons  #@Z@  ' Grain 'tons ? xN@  ' Protein Supplement 'tons    ' Mineral 'pounds  ?@   ' Salt 'pounds  ?@  ' Vet & Medicine  ' Other 'FEED and SUPPLIES COST|@ P 'OTHER COSTS ' Interest on Livestock  ' Utilities !' Non-field Machinery Cost ' Trucking in ' Trucking out ' Marketing 'TOTAL OTHER COSTS6@ P*'* * * * TOTAL VARIABLE COST * * * *p}@    "!'* * * * FIXED COSTS * * * * !"' Overhead/heifer " #!$'< < < < TOTAL COST > > > >$@   %&'Net over Variable Costs&Pf  ''Net over Total Costs'pi  /('Break-Even Sale Price for Variable Costs"(Pn?ߟ  ,)'Break-Even Sale Price for Total Costs")Zd;O?ޟ ߟ  * + , - . / 0 1 2 3 4 5 6 7 8 9