"V ly '/ ESTIMATING COSTS BEEF PRODUCTION PUBLICATION 1506 1973 l* Agriculture Canada j The text for this publication was prepared for the Atlantic Agricultural Economics Committee under the authority of the Minister of Agriculture of New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland. This publication was published by the Canada Department of Agriculture in accordance with terms of reference of the Federal-Provincial Regional Co-operative Publishing Program. Copies of this publication may be obtained from INFORMATION DIVISION CANADA DEPARTMENT OF AGRICULTURE OTTAWA K1A 0C7 20M-3-73 ESTIMATING COSTS OF BEEF PRODUCTION James Lovering Economist, Canada Agriculture Research Station, Charlottetown, P.E.I. and David MacMinn Farm Management Specialist, New Brunswick Department of Agriculture and Rural Development, Fredricton, N.B. CANADA DEPARTMENT OF AGRICULTURE PUBLICATION 1506 1973 TABLE OF CONTENTS Cow-Calf Enterprise 5 Feed 5 Animal Depreciation 8 Real Estate Costs 8 Labor 8 Other Costs 8 An Example Costing 9 Possibilities for Adjustment 10 Feeder Enterprise 12 Animal Program 12 Feed 12 Real Estate Costs 13 Labor 13 Other Costs 14 An Example Costing 14 Possibilities for Adjustment 15 Cow, Calf to Market Enterprise 15 Appendix 1 17 Appendix 2 49 Appendix 3 50 ATLANTIC AGRICULTURAL ECONOMICS COMMITTEE Chairman: Dr. J. Lovering, CD. A., Research Station, Charlottetown Secretary: Mr. C. Gunn, N. S. Dept. of Agr., Truro Members: Orest Balanyk, P.E.I. Dept. of Agr., O'Leary John D. Besley, P.E.I. Dept. of Agr., Summerside John Chandler, P.E.I. Dept. of Agr., Charlottetown Munden M. Bray, Dept. of Mines, Agr. & Resources, St. John's Edgar Coffin, P.E.I. Dept. of Agr., Charlottetown Frank Cotter, N. B. Dept. of Agr., Fredericton Dr. D. E. Doran, N. S. A. C, Truro David Faulkner, P.E.I. Dept. of Agr., Charlottetown Paul Gervason, N.S. Chicken Marketing Board, Port Williams Mette Ching, P.E.I. Dept. of Agr., Souris Aurile Gaudet, N.B. Dept. of Agr., Fredericton W. V. Grant, N.S. Dept. of Agr., Truro W.L. Hanlon, C.D.A., Econ., Truro R. Hayman, N.S. Dept. of Agr., Truro Alex. J. MacDonald, N.S. Dept. of Agr., Antigonish David MacMinn, N.B. Dept. of Agr., Fredericton Vincent Redmond, Dominion Bureau of Statistics, Truro G. C. Retson, C.D.A., Econ. Br., Truro Clyde Rogers, Farm Credit Corp., Moncton Ron Rose, N.S. Dept. of Agr., Truro Arnold Rovers, N.S. Dept. of Agr., Kentville Gerry Ryle, P.E.I. Dept. of Agr., Charlottetown Peter C. Schousboe, N.B. Dept. of Agr., Fredericton John Tait, N. S. A. C, Truro ESTIMATING COSTS OF BEEF PRODUCTION This publication contains estimates and procedures for estimating production costs in cow-calf and feeder enterprises. Figures are provided to represent a very wide range of beef production situations. Some situations will be unprofitable at average prices and others will be profitable under nearly all price conditions experienced in the past decade. Important variation, from farm to farm and from time to time on the same farm, can be expected in enterprise size, cow weight, calving date, percentage calf crops, housing facilities, nursing period, feed requirements and many other factors. The tables following can be used to calculate the expenses associated with various levels of these items. For those already producing beef, and for those thinking of taking it up, estimates of likely costs and returns are important. In particular, those thinking of entering beef production should have a good knowledge of the performance levels they will need to reach if they are to be successful. They need to know what beef prices they can expect and how this orice varies from time to time. Successful operation requires that specific price levels and seasonal price fluctuations be recognized and taken into account. Table 1 shows the percentage of months with various levels of prices for three beef cattle classes at Toronto during the 1951-1970 period; gives the mean monthly prices for the cattle during the 20-year period, and compares the mean annual prices for the periods 1951-1965 and 1966-1970. COW-CALF ENTERPRISE The expense items to be accounted for in this enterprise are feed (nursing cow, dry cow, bull and sometimes creep), veterinary services, medicine, utilities, change in value of cows and bulls (depreciation or appreciation) including death loss, buildings, labor, interest or cost of capital, miscellaneous and bedding. The value of manure is assumed to cover the cost of its removal. TABLE 1. BEEF CATTLE PRICES, TORONTO2 FEED Tables A1 and A21 identify 42 combinations of calving dates (December 1 to June 1) and mean annual cow weights (770 lb to 1320 lb). The number of days on each of the gestating and nursing rations for which stored feeds and pasture are required and the daily and total energy requirements for these periods are also shown. After deciding which program or combination of calving date and mean cow weight best represents the situation to be costed, Table A1 can be used to read the total TDN (total digestible nutrient) requirement during the winter for the gestating and nursing periods separately. This table also shows the number of days on stored feeds for the gestating and nursing periods separately. Table A2 shows the TDN requirements for nursing cows on pasture for the various programs. It is to be noted that the energy and protein requirements of nursing cows drop considerably 4 months after calving. The two tables together indicate the cow's annual energy requirement where a capital A precedes number, table will be found in Appendix 1, pp. 17—48. (a) Frequency Distribution of M onthly Prices, 1951- 1970 Average monthly price $/cwt below 20.00- 22.00- 24.00- 26.00- 28.00- 30.00- above Good slaughter steers 20.00 21.99 23.99 25.99 27.99 29.99 32.00 32.00 % of months 20 7 23 19 13 8 4 6 Average monthly price $/cwt below 12.00- 14.00- 16.00- 18.00- 20.00- 22.00- above Good cows 12.00 13.99 15.99 17.99 19.99 21.99 24.00 24.00 % of months 10 10 21 27 15 11 5 1 Average monthly price $/cwt below 20.00- 24.00- 27.00- 30.00- 33.00- above Good feeder steers 20.00 23.99 26.99 29.99 32.99 36.00 36.00 % of months 23 27 19 16 6 8 1 2 Data provided by D.L. Faulkner, P.E.I. Dept. of Agricu Iture and Forestry. (continued) 5 TABLE 1. BEEF CATTLE PRICES, TORONTO2 (concluded) (b) Frequency Distribution of Monthly Prices , 1966-1970 Average mon thly price !$/CWt below 25.00- 26.00- 27.00- 28.00- 29.00- 30.00- above Good slaughter steers 25.00 25.99 26.99 27.99 28.99 29.99 30.99 31.00 %of months 6.7 10 15 26.7 13.3 10 5 13 3 Average monthly price $/cwt below 19.00- 20.00- 21.00- 22.00- 23.00- above Good cows 19.00 19.99 20.99 21.99 22.99 23.99 24.00 % of months 10.4 22.9 25 18.8 10.4 8.3 4.2 Average monthly price $/cwt below 27.00- 29.00- 31.00- 33.00- above Good feeder steers 27.00 28.99 30.99 32.99 34.99 35.00 % of months 3.3 45 20 10 13.3 8.3 (c) Mean Mon thly Price Jan. is, $/cwi t, 1951-1970 Feb. Mar. Api May June July Aug. Sept. Oct. Nov. Dec. Good 24.28 23.83 22.71 23.94 24.27 24.58 24.84 24.84 24.79 24.21 24.31 24.49 slaughter steers Good cows 16.02 16.33 16.99 17.65 17.82 18.07 17.16 16.76 16.48 15.74 15.31 15.54 Good feeder 23.88 23.94 24.22 24.65 25.08 25.56 25.04 24.88 24.74 24.33 24.18 24.30 steers (d) Mean Anni jal Prices, $/cwt. 1951-1965 and 1966-197C Mean price I Mean price 1951 - 1965 1966 - 1970 Good slaughter steers 23.09 28.08 Good cows 15.63 20.80 Good feeder steers 2~ ... 22.72 30.09 'Data provided by D.L. Faulkner, P.E.I. Dept. of Agriculture and Forestry. Table A3 can be used to find the weight of feed necessary to meet the cow's energy requirements during both the gestation and nursing periods. It can be used only when the energy level in the available feed or in a mixture of feeds equals or exceeds the cow's minimum energy requirement. Calculation of feed requirements when two or more feeds need to be mixed or fed together to meet the cow's minimum energy levels is somewhat more complex. Table A4 shows the proportions of an energy supplementing feed that must be added to a basic feed to yield a mixture that meets the energy requirements of dry, pregnant, mature cows (and presumably nursing cows more than 4 months after calving as well). Table A5 shows the proportions of a protein supplementing feed that must be added to a basic feed to yield a mixture that meets the protein requirements of dry, pregnant, mature cows. Tables A6 and A7 provide the same information for nursing cows up to 4 months after calving. Up to this point, consideration has been given only to mixing feeds to satisfy either -- but not both - minimum energy or protein requirements. Meeting both is essen- tial. The following is an example of how this may be done. EXAMPLE CALCULATION: Animal program: Calves born about March 1. Mean cow weight, 1,100 lb. Available Feeds: Oat straw3, 44% TDN and 4% crude Caution is necessary in using feeds of low energy and high fibre content. Because of a variety of factors, cattle may consume less than the amounts calculated from feeding standards. In such cases, the ration should be adjusted with higher quality feeds to maintain adequate nutrition. protein (C.P.); barley, 80% TDN and 9% crude protein4; soybean oil meal (SBOM), 83% TDN and 50% crude protein5. Ration for Gestation (stored feeds): Table A1 indicates that 1,042 lb TDN are needed for this calving date and cow weight. The minimum level of TDN is 50% and for crude protein, 5.9%. Oat straw and barley will be mixed to yield the minimum TDN level. Table A3 cannot be used at this point. Table A4 indicates that a ration of 17% barley and 83% oat straw will be 50% TDN. The crude protein level of this mixture is (17 X .09) + (83 X .04) = 4.8%. Soybean oil meal will be mixed with the barley and oat straw ration to provide the minimum protein level of 5.9%. Table A5 indicates that a mixture of 2.4% soybean oil meal and 97.6% oat straw and barley will yield the desired 5.9% of protein. The final ration is: 17 X .976 = 16.6 lb barley, 83 X .976 = 81.0 lb oat straw and 2.4 lb soybean oil meal per 100 lb of the mixture on a 100% dry-matter basis. This mixture is 50.9% TDN and 5.9% crude protein. Table A3 can now be used to determine that the 1,042 lb TDN required by the cow can be supplied by 2,047 lb of this ration. This is 2,380 lb on an 86% dry-matter basis. Ration for Nursing (stored feeds): Table A1 shows that 1,003 lb TDN are needed for this program. The minimum levels of TDN and crude protein are 57% and 9.2%, respectively. Table A6 indicates that a ration of 36% barley and 64% oat straw (by inference) will be 57% TDN. The crude protein level of this mixture is (36 X .09) + (64 X .04) = 5.8%. Table A7 indicates that a mixture of 7.7% soybean oil meal and 92.3% oat straw and barley will yield the desired 9.2% crude protein. The final ration is 36 X .923 = 33.2 lb barley, 64 X .923 = 59.1 lb oat straw and 7.7 lb soybean oil meal per 100 lb of the mixture on a 100% dry-matter basis. This mixture is 59% TDN and 9.2% crude protein. Table A3 can now be used to determine that the 1,003 lb TDN required by the cow can be supplied by 1,700 lb of ration. This is 1,977 lb on an 86% dry-matter basis. Cereals grown in the Maritime provinces range considerably in energy and protein levels. The value of 9% crude protein shown here is in the lower part of this range. The values for energy and protein used in ration formulation should be obtained, where possible, from provincial feed-testing services. There are protein sources available that are less costly than soybean oil meal; urea is one of these. Obviously, the cheapest suitable protein source should be used. Pasture for Gestation and Nursing: Table A2 shows that this program requires 581 lb + 1,016 lb or 1,597 lb TDN from pasture. If pasture is 65% TDN on a 100% dry-matter basis, 2,462 lb of grass, 100% dry matter, will be required (Table A3). Total Feed Requirement: 2,047 1,700 Barley: 16.6 X -^- + 33.2 X -7^^ = 904 lb 100 dry matter 100 2,047 1,700 Oat straw: 81 X — + 59.1 X = 2,663 lb 100 100 dry matter 2,047 1,700 Soybean oil meal: 2.4 X -7— + 7.7 X -^— — = 180 lb dry matter Pasture: 2,462 lb dry matter or 2,462 = 0.49 acres, 5,000 if pasture yields 5,000 lb/dry matter/ac. The pasture allowance should be increased by 15 to 20% to allow for calf's nutrition. A NOTE OF CAUTION This procedure using Tables A3 to A7 balances a ration for energy and protein only. Vitamins, minerals and salt have not been included. Rations should be carefully formulated to take these items into account and should also be based on the general rules of feeding as found in such publications as: 'Feeding Guide for the Atlantic Provinces'. Table A8 shows total annual feed, annual TDN require- ment, TDN and protein levels for bulls of various weights. Data in this table, used in conjunction with Tables A9 and A10 (proportions of energy and protein supplementing feeds necessary to achieve energy and protein levels of 60% and 13.3%, respectively), can be utilized to prepare rations for bulls. The procedure is identical with that used to calculate cow rations. Tables A24 to A33 may also need to be used, depending on the bull's feed requirement. The cost of the feed can be calculated simply as the sum of the products of the amounts of various feeds and their unit prices. Table A11 shows the annual cost of bull feed on a per-cow basis for various levels of annual feed cost per bull and various numbers of cows per bull. The non-milk feed consumption of calves before weaning is highly variable depending on the cow's milk supply, the quality and quantity of pasture available, the calf's rumen development and whether or not creep feeding is practiced. For calves not creep fed, a pasture allowance of 15 to 20% of the cow's requirement for pasture is suggested. ANIMAL DEPRECIATION The amount of cow depreciation (change in cows' value over their productive lives) to be charged on a per-year basis depends on the initial value of the cows, their value when culled, percent death loss and their expected service life.6 Table A12 shows annual cow depreciation for various levels of total depreciation and expected service life. The death loss percentage can be applied to the cows' cull value, and should be used in arriving at total depreciation per cow. The annual amount of bull depreciation on a per-cow basis depends on the bulls' initial and final values, percent death loss, their expected service life and the cow/bull ratio. Table A13 shows these amounts for a wide combination of circumstances. Death loss should be taken into account in estimating total bull depre- ciation. REAL ESTATE COSTS Housing for cattle is important in achieving desirable rates of production. The housing can range widely in cost and sophistication, but in terms of the animals' comfort and productivity there are only two require- ments: shelter from wind and from wetness. Annual real estate costs comprise depreciation of buildings and associated facilities and equipment, repairs, taxes and insurance. These are commonly expressed as a percentage of the total real estate investment. Thus if the total real estate investment per cow is $50 and annual depreciation is 12%, repairs 2%, taxes 1% and insurance 0.5% of total investment, the annual total charge for these items would be 15.5% of $50, or $7.75. Table A14 provides data on real estate investment and cost per cow. The investment per cow should be calculated on the number of cows actually housed, and not merely on the building's full capacity. LABOR Labor used in the cow-calf enterprise varies widely from farm to farm. It depends on the nature of the animals' housing; the equipment used in handling, feeding, bedding and cleaning the animals; calving date; the Cow or bull depreciation/year ($) = initial value — cull value (1 + death loss proportion) expected years of service life ration and the amount of it fed; the nature of feed storage; the cow/bull ratio; whether artificial insemina- tion is used; the percentage calf crop; the veterinary and medicine program and whether dehorning is practiced. Labor, as discussed here, includes herd feeding, cleaning, bedding, inspection, dehorning and castrating of calves, purchasing and marketing of animals, calving assistance, breeding and veterinary-medicine activities. Winter tasks in eight beef enterprises, ranging in size from 50 to 550 animals, were observed during 1970-72 in the Maritime provinces. Feeding programs varied widely and included hay, grass and corn silages, grain and potatoes. Feeding methods included manual handling of baled hay, with and without wagons, self-fed silage, tractor and bucket loading of forage boxes for silage distribution, tractor and bucket distribution of silage and the use of portable grinder-mixers for grain distribution. None of the 8 enterprises was a cow-calf enterprise alone, and consequently, the figures provided for the cow-calf enterprise have been derived from the obser- vations of the combined enterprises. Considering all the factors mentioned as being relevant in determining per-cow labor requirements, it is estimated that between 2 and 4 hours per year per cow will be required for feeding, cleaning, bedding, inspection, dehorning and castrating of calves. Time involved in purchasing and marketing of animals, calving assistance, breeding and veterinary-medicine activities must be added to the 2 to 4 hours per cow per year range. Total requirements of 3 to 5 hours per cow per year should be realistic for herds of at least 50 cows fed, cleaned and bedded. The figures given here are intended only as guides in estimating the actual labor requirements for various situations. They are not to be used as absolute standards. Higher levels of investment in feeding and handling equipment and facilities can easily result in lower labor requirements. Labor for building and equipment repairs and mainte- nance is not included in these figures. Labor for repairs and the cost of materials are included in real estate cost. OTHER COSTS Costs of utilities, ve erinary services and medicine, bedding and miscellaneous items vary widely from farm 8 to farm and from time to time. In the following example of costing a cow-calf enterprise, the single values used for these items have been taken from farm surveys. Other figures more appropriate to different situations should be used if they are available. Annual interest charges or cost of capital on a per-cow basis can be calculated fairly accurately by using the following procedure: Annual interest is the interest rate multiplied by the average total investment per cow. Average total invest- ment per cow is the sum of: a) V2 X (cow purchase value + cow cull value) b) V2 X (bull purchase value + bull cull value) cow/bull ratio c) V2 X total real estate investment/cow d) V2 X total annual feed cost/cow While the assignment of a charge for management is usually subjective and arbitrary in general situations, individual operators may find it relatively easy. A common procedure used in calculating this cost is to take a percentage of gross receipts. AN EXAMPLE COSTING Following is an example costing of a cow-calf enterprise. The first step is to describe the enterprise by providing the necessary information items. Information item no. Item Level 1. Cow weight and calving date 1,100 1b 2. Energy and protein levels of basic feed, % 3. Price of basic feed/lb, fob feed bunk 4. Energy and protein levels of energy supplementing feed, % 5. Price of energy supplementing feed/lb fob feed bunk 6. Energy and protein levels of protein supplementing feed, % 7. Price of protein supplementing feed/lb, fob feed bunk 8. Amount of basic feed required, air dry basis, cows, lb March 1 50, 8 $0.01 25a 80, 9 $0.02a 83, 50 $0.06a 3,948 9. Amount of energy supplementing feed required, air dry basis, cows, lb 10. Amount of protein supplementing feed required, air dry basis, cows, lb 1 1 . Energy and protein levels of pasture, % 12. Amount of pasture required, cows (plus 20% for calf), acres, (based on 5,000 lb D.M. yield/ac) 13. Price of pasture/ac 14. Amount of creep feed fed, air dry basis, lb 15. Price of creep feed/lb, fob feeding area 16. Bull weight, lb 1 7. Amount of basic feed required, air dry basis, bull, lb 18. Amount of energy supplementing feed required, air dry basis, bulls, lb 19. Amount of protein supplementing feed required, air dry basis, bulls, lb 20. Cow/bull ratio 21. Initial cow value, fob farm 22. Cull cow value, fob farm 23. Cow death loss % 24. Total cow depreciation, including death loss adjustment 25. Expected cow service life, yr 26. Initial bull value, fob farm 27. Cull bull value, fob farm 28. Bull death loss % 29. Total bull depreciation, including death loss adjustment 30. Expected bull service life, yr 31. Total real estate investment/cow 32. Annual real estate cost% 33. Hourly wage rate 34. Annual interest rate, % 35. Annual management charge, % of calf receipts 36. Expected calf price/lb, fob farm 37. Amount of bedding, lb 38. Price of bedding/lb, fob lot 39. Weaning weight, av of steers and heifers, lb 40. Weaning % 455 50 65, 15 0.6 $ 40 1,540 8,235 2,460 770 30 $ 300 $ 240 2 $ 60 7 $ 600 $ 300 3 $ 300 4 $ 20 10 $ 1.50 7 $ 4 0.35 1,600 $ 0.005 500 90 aFeed prices are fob farm. In the case of homegrown feeds the price covers all costs including operator's labor and management, interest and storage charges. See 'Maritime Grain Production Costs' and 'Maritime Forage Production Costs'. 9 ITEM AMOUNTS AND COSTS PER COW PER YEAR Expense Item no. Table Amount Cost/yr % of total cost A B C D E F H K L M N O P R S Basic feed, cows Energy supp. feed, cows Protein supp. feed, cows Pasture, cows Creep, calf Basic feed, bulls Energy supp. feed, bulls Protein supp. feed, bulls Salt, vitamins, minerals J Subtotal, items A-l : feed Cow depreciation Bull depreciation Real estate charge Veterinary medicine Utilities and miscellaneous Bedding Q Subtotal, items K-P Labor Cost of capital .07 x cow (300 + 240) 1 to 10 inc. 1 to 10 inc. 1 to 10 inc. 1 to 13 inc. 14, 15 3,5,7,16 17, 18, 19,20 3,5,7,16 17, 18, 19,20 3,5,7, 16 17, 18, 19,20 21-25 inc. 26-30 inc. 31,32 A1 to A7 inc. A1 to A7 inc. A1 to A7 inc. A1 to A7 inc. A3, A8, A9 A11,A31 3,948 lb 455 lb 50 lb 0.6 ac 8,235 lb 2,460 lb 770 lb A12 A13 A14 1,600 1b 4 hrs + Management 3,5,7,8-10, 12-19, 24,29,31,34 bull housing feed (600 + 300) 20 2 x 30 2 35, 39, 40, 41 $ 49.35 9.12 2.94 24.00 3.43 1.64 23.94 31.8 5.9 1.9 15.4 2.2 1.0 1.54 1.0 2.00 1.3 $ 94.02 60.5 8.57 5.5 2.50 1.6 2.00 1.3 2.00 1.3 2.00 1.3 8.00 5.1 $ 25.07 16.1 6.00 3.9 15.4 .04 x .35 x 525 + 475 x 0.9 6.30 4.1 Total cost/cow $155.33 100.0 U Receipts, 475 lb heifer, 525 lb steer, at $0.35/lb, 90% weaning rate V return to labor, management and capital, U-J-Q W Return to management and labor, V-S X Return to management, W-R Y Return to capital, V-R-T Z Return to labor, W-T $157.50 $ 37.93 $ 13.99 $ 7.99 $ 25.63 $ 7.69 POSSIBILITIES FOR ADJUSTMENT In the example, all feed makes up about 60% of the total cost and cost of capital accounts for about 15%. These are the two largest items in the cost of producing calves and together make up 75% of total cost. The key to profitable calf production lies in keeping these costs as small as possible without reducing the productivity of the cow. For any particular interest rate at which capital is available, the cost of capital can only be reduced by 10 limiting investment in cows, bulls, real estate and feed to an extent that is consistent with desired production rates. The costs shown for animal depreciation, real estate, veterinary services, medicine, utilities and miscellaneous are low. The possibilities for further reducing these costs are small. It is easy, however, for them to be increased very greatly. The importance of a high calving percentage is difficult to overestimate. Table 2 shows how the cost per calf varies with total annual cost per cow and with calving percentage. Table 3 shows the influence of various percentage changes in feed costs, interest rate, and cow depreciation on total cost per cow, when all other factors are at levels shown in the example. Table 3 clearly demonstrates the particular importance to net returns of changes in feed costs. At current and foreseeable forage/grain price ratios in the Atlantic region, it is clear that the production of forages with quality sufficient to meet the cows' requirements for energy and protein levels is a key element in inexpensive feeding. The amount of high-quality forage (57% TDN and 9.2% crude protein, as minimums for nursing cows) that should be harvested depends on the calving date and hence, the portion of the cows' nursing requirements that will be provided by pasture. Feeding forages of this quality during gestation will result in either excessive weight gains or the necessity of limit feeding. Limit feeding may result in uneven nutrition within the herd or in additional labor, or both. In many practical circumstances, however, weather conditions result in the harvesting of forages having a wide range in quality. The best quality forage should be fed during the nursing period. Often, forages cut at the high-quality stage (mentioned previously) yield very nearly the same amounts of dry matter as do forages cut at lower quality. The cost of production of high-quality forages is therefore often TABLE 2. COST PER CALF SOLD Total annual Wean ing percentage3 cost/cow 65 70 75 80 85 90 95 $ 95 $146.15 $135.71 $126.67 $118.75 $111.76 $105.56 $100.00 105 161.54 150.00 140.00 131.25 123.53 116.67 110.53 115 176.92 164.29 153.33 143.75 135.29 127.78 121.05 125 192.31 178.57 166.67 156.25 147.06 138.89 131.58 135 207.69 192.86 180.00 168.75 158.82 150.00 142.11 145 223.08 207.14 193.33 181.25 170.59 161.11 152.63 155 238.46 221.43 206.67 193.75 182.35 172.22 163.16 165 253.85 235.71 220.00 206.25 194.12 183.33 173.68 175 269.23 250.00 233.33 218.75 205.88 194.44 184.21 185 284.62 264.29 246.67 231.25 217.65 205.56 194.74 195 300.00 278.57 260.00 243.75 229.41 216.67 205.26 a/ calves sold Vcows wintered )Xioo TABLE 3. EFFECT OF CHANGES COST PER COW IN FEED COSTS, INTEREST RATE AND COW DEPRECIATION ON TOTAL Factor Example level % change Cost difference/cow Feed Interest rate Total cow depreciation $94.02 7% $60.00 20 25 50 $18.80 5.99 4.28 11 TABLE 4. RATION COSTS FOR 1,100-LB NURSING COWS FED ON HAYS OF VARIOUS QUALITIES OVER 76-DAY FEEDING PERIOD Ration Hay 1a Hay2b Hay3c Barleyd SBOMe Costf 1 2 3 1,490 1b 1,870 1b 1,945 1b 445 1b 160 805 lb 10 $32.32 27.22 24.30 a50% TDN, 7% crude protein, dry-matter basis "55% TDN, 9% crude protein, dry-matter basis C60%TDN, 11% crude protein, dry-matter basis d80%TDN, 9% crude protein, dry-matter basis e83%TDN, 50% crude protein, dry-matter basis fhays at $25/ton, barley at $2/cwt and soybean oil meal at $120/ton very nearly the same as that for low quality forage. Table 4 shows the difference in costs for nursing rations (see example calculation, pp. 6 and 7) that result from forages of different qualities supplemented with barley and soybean oil meal, when production costs of the hays are equal. FEEDER ENTERPRISE The expense items to be accounted for in this enterprise are feed, the feeder, labor, real estate, animal mortality, veterinary services, medicine, utilities, miscellaneous, bedding and cost of capital. The value of manure is assumed to cover its removal costs. Important variation among feeder enterprises occurs in size of operation, feed conversion, length of keep or rate of turnover, weight at which animals are purchased and sold, feed prices, feeding program and proportion of building capacity used. The following tables can be used to calculate per animal expenses when these are at various levels. ANIMAL PROGRAM Tables A15 to A23 list beginning and ending weights, average daily gain, total gain, days on feed, TDN and crude protein requirements, and minimum feed levels for TDN and crude protein for • finishing steer calves • finishing yearling steers • finishing two year old steers • finishing heifer calves • finishing yearling heifers • growing steers (200-day feeding period) • growing heifers (200-day feeding period) • growing steers (165-day feeding period) • growing heifers (165-day feeding period) These tables provide approximate feed requirements, energy and protein characteristics for animal programs with specified beginning and ending weights, and average daily gain. They cover a wide range of situations including pasturing and wintering at three rates of gain, as well as full feeding. FEED Tables A24 to A28 show the proportions of feeds containing various TDN percentages necessary to yield specified TDN levels. These specified levels are 60%, 63%, 65%, 72% and 74% on a 100% dry-matter basis, and closely approximate the energy levels required by the classes of stock mentioned previously. Tables A29 to A33 show the proportions of feeds containing various crude protein percentages necessary to yield specified crude protein levels. These specified levels are 8%, 9%, 10%, 11% and 12%, and closely approximate the protein levels required by the classes of stock mentioned previously. Tables A24 to A33 permit the rapid calculation of rations for the animal programs listed in Tables A15 to A23. The procedure is the same as that outlined in the cow-calf section. EXAMPLE CALCULATION As an example, suppose that 400-lb calves are purchased in the fall (end of October) to be carried through the winter (200 days) at an average daily gain of 1.1 lb, 12 pastured to gain 1.65 lb/day and finished in dry lot at 3 lb/day for about 60 days. Table A20 shows that the calf will require 1,549 lb of TDN in a ration made up of 60%TDN and 10.5% crude protein during the wintering period. Available feed consists of hay (55% TDN and 10% C.P.) and barley (80% TDN and 11% C.P.) and SBOM (83% TDN and 50% C.P.). Table A24 shows that a mixture of 80 lb hay and 20 lb barley will have a TDN level of 60%. The protein level of this mixture is (80 X .10) + (20 X .11) = 10.2%, or 0.3% less than the animal's requirement. Table A32, by interpolation, indicates that the final ration should have about 1% soybean oil meal. The final mixture is 80 X .99 = 79.2 lb hay, 20 X .99 = 19.8 lb barley and 1 lb soybean oil meal/100 lb of ration. The TDN and protein levels of this ration are 60.2% and 10.6%, respectively. The total amount of this ration required is 2,572 lb on a 100% dry-matter basis. This total is made up of 2,037 lb hay, 509 lb barley and 26 lb soybean oil meal, or 2,370 lb hay, 590 lb barley and 30 lb soybean oil meal on an 86% dry-matter basis. For the pasture period of 165 days, Table A22 shows (by interpolation) that the animal will require 2,030 lb of TDN in a ration of 63% TDN and 9.8% crude protein. Well-managed pasture will have nutrient levels in excess of these. If the pasture yields 5,000 Ib/ac of dry matter at 65% TDN, 0.62 ac/head will be required (2,030/. 65 = 3,123 lb dry matter; 3,123/5,000 lb dry matter/ac = 0.62 acre). For the finishing period of 60 days, Table A17 indicates (by interpolation) that 1,080 lb of TDN in a ration of 71% TDN and 1 1% crude protein is required. Table A27 shows (by interpolation with Table A26) that a mixture of 36 lb hay and 64 lb barley will have a TDN level of 71%. The protein level of this mixture is (36 X .10) 4- (64 X .11)= 10.6% or 0.4% less than the animal's require- ment. Table A32 indicates that the final ration should have 1% soybean oil meal. The final mixture is 36 X .99 = 35.6 lb hay, 64 X .99 = 63.4 lb barley and 1 lb soybean oil meal/100 lb of ration. The TDN and protein levels of this ration are 71.1% and 11.03%, respectively. The total amount of this ration required is 1.080/.71 1 or 1,518 lb dry matter. This is made up of 541 lb hay, 962 lb barley and 15 lb soybean oil meal on a 100% dry-matter basis or 629 lb hay, 1,119 lb barley and 17 lb soybean oil meal on an 86% dry-matter basis. Total stored feed requirements are 3,000 lb hay, 1,710 lb barley and 50 lb soybean oil meal on an 86% dry-matter basis. The total gain of about 670 lb will have been put on over a period of 425 days. The annual turnover is 0.8 (365/425). The annual feed requirement will be the same as the feed requirement for the whole feeding period if calves are purchased each fall at weaning and if the program is run continuously from one year to the next. Both calves and finishing cattle will be on hand during November and December. Appendix 2 provides a procedure for costing farm prepared rations. REAL ESTATE COSTS Table A34 shows the annual real estate cost per head for different levels of total real estate investment per head and annual real estate cost percentage. The level of total real estate investment per head should be calculated from total real estate investment and the number of head of capacity in use. This permits total real estate investment per head sold to reflect the actual proportion of maximum building capacity being used. Table A35 shows real estate cost per feeder for the feeder's entire length of keep for different rates of turnover and annual real estate cost per head of capacity in use. LABOR The kind and arrangement of facilities used in caring for feeders varies greatly. Per-head labor requirements vary with the facilities and the number of animals being handled. The labor requirements shown in Table A36 have been derived from direct observation on 8 farms having between 50 and 550 head in Prince Edward Island and Nova Scotia. Feeds and combinations of feeds include hay, hay and grain, silage, and silage and grain. Hay is hand loaded and unloaded from a wagon into a fence-line feed bunk. Silage is taken from a horizontal silo with a front-end loader. It is then either taken directly to a fence-line feed bunk, or put into a self-unloading wagon for distribution in a fence-line feed bunk. Self*fed silage is also included. Grain, protein supplements, minerals, etc. are distributed in a fence-line feed bunk from a portable mix-mill. In these estimates, it has been assumed that the feed is ground and mixed daily. Pens are cleaned weekly with a tractor and scraper; manure and bedding are moved to an adjacent pile for later spreading. Fresh bedding is distributed weekly; bales of straw are hand loaded and unloaded from a wagon for spreading in the pens. 13 These estimates of labor requirements are for herds in excess of 100 animals. Herds smaller than this, or larger than 300 head would show larger and smaller per-head labor requirements, respectively. The influence of amounts of feed on labor requirements per head is not shown because it is small when feed handling is mechanized. Grain mixing and feeding times are based on 12 lb per head per day and a return trip distance of 800 feet. Although the labor requirements shown in Table A36 will not adequately reflect the situation on all farms, it is easy to substitute more appropriate figures if they are available. OTHER COSTS Costs of utilities, death loss, miscellaneous, veterinary services and medicine vary widely from farm to farm and from time to time. In the following example of costing for a feeder enterprise, the values used for these items have been taken from farm surveys. Other figures more appropriate to different situations should be used if they are available. Interest or cost of capital charges per animal can be approximated by using the following procedure: Interest per feeder is the interest rate multiplied by the average total investment per animal where average total investment is the sum of a) V2 X total real estate investment per head of capacity in use, b) V2 ^ total feed cost per feeder, c) per-head feeder cost. This product is then divided by the annual rate of turnover. As indicated previously, the assignment of a charge for management is usually subjective and arbitrary in general situations. A common procedure used in calculating this cost is to take a percentage of gross receipts. AN EXAMPLE COSTING Following is an example per-head costing of a feeder 14 enterprise. The first step is to describe the enterprise by providing the necessary information items. Information item no. Item Level 1. Class of stock and feeding program 2. Beginning and ending weights, lb 3. Days on feed and annual rate of turnover 4. Energy and protein levels of basic feed, % 5. Price of basic feed/lb, fob feed bunk 6. Energy and protein levels of energy supplementing feed, % 7. Price of energy supplementing feed /lb, fob feed bunk 8. Energy and protein levels of protein supplementing feed, % 9. Price of protein supplementing feed/lb, fob feed bunk 10. Amount of basic feed required, air dry basis, lb 1 1 . Amount of energy supplementing feed required, air dry basis, lb 12. Amount of protein supplementing feed required, air dry basis, lb 13. Energy and protein levels of pasture, % 14. Amount of pasture required, acres 15. Price of pasture/ac 16. Price of feeders at purchase/lb, fob farm 17. Death loss, % 18. Total real estate investment/head of capacity in use 19. Annual real estate cost % 20. Hourly wage rate 21. Annual interest rate, % 22. Management charge, % gross receipts 23. Price of cattle at sale/lb, fob farm 24. Amount of bedding, lb 25. Price of bedding/lb, fob farm 26. Method of feed handling 27. Hours of labor . equired/head finishing yearling steers 650, 1,050 141,2.6 50,7 $0.0125 80,9 $0.02 83,50 $0.06 910 2,458 215 $0.32 1.5 $30 10 $1.50 7 3 $0.30 850 $0,005 hay wagon 1.3 ITEM AMOUNTS AND COSTS PER HEAD Expense Information item no. Tables Amount Cost % of total cost A 16, A27, A32 910 1b $ 11.38 3.6 A16, A27,A32 2,458 lb 49.16 15.7 A16, A27, A32 215 1b 12.90 4.1 — — 1.50 0.5 — — 1.00 0.3 $ 75.94 24.2 A34, A35 — 1.15 0.4 208.00 66.3 — — 3.12 1.0 — — 1.00 0.3 — — 1.30 0.4 — 850 1b 4.25 1.4 $218.82 69.8 A36 1.6 1b $ 2.40 0.8 A Basic feed 1 to 15 B Energy supp. feed 1 to 15 C Protein supp. feed 1 to 15 D Salt and mineral — E Vitamins and hormones F Subtotal, items A-E: feed G Real estate charge 3, 18, 19 H Feeder 2, 16 I Death loss 2, 16, 17,23 J Veterinary, medicine — K Utilities, miscellaneous — L Bedding M Subtotal, items G-L 24,25 N Labor 20, 26, 27 O Cost of capital •07 y ma y sn + ',X7! 1,4-15, 16, Q R S T U V 2.6 2, 22, 23 Management .03 X 1050X .3 Total cost/feeder Receipts, 1,050 lb steer at $0.30/lb Return to labor, management and capital, Q-F-M Return to management and labor, R-0 Return to management, S-N Return to capital, R-N-P Return to labor, S-P $ 7.02 2.2 $ 9.45 3.0 $313.63 100.0 $315.00 $ 20.24 $ 13.22 $ 10.82 $ 8.39 $ 3.77 POSSIBILITIES FOR ADJUSTMENT In the example of feeder costing, feed and the feeder make up 24% and 66% of the total cost, respectively. The cost of the total gain (the difference between the cost of the feeder and total costs) is $105.63. Feed makes up about 70% of the cost of gain. Reducing feed costs appears to offer the greatest opportunity for reducing production costs. The expenses estimated for death loss, veterinary services, medicine and real estate in the example are at low levels. In real situations, these costs can become much greater. They can easily make the difference between profitable and unprofitable feeder enterprises. The purchase price of feeder cattle is an important part of beef production costs, but only those operators raising their own feeders have real opportunity to influence their price or cost to the feeder enterprise. COW, CALF TO MARKET ENTERPRISE Costings for this enterprise can be estimated by using the procedures and tables for the cow-calf and the feeder enterprises. The calf can be considered to be "sold" to the feeder enterprise. If the calf is "sold" at the cost of production calculated for the cow-calf enterprise any profit above a normal return to all inputs including labor and management will be attributed only to the feeder enterprise. If the calf is "sold" at an estimated market value, any profits above the normal returns to all inputs including labor and management will be attributed to the two 15 enterprises in proportion to the contribution that each Some physical items such as feed storage, manure makes to the earning of those profits. handling equipment and buildings may be used jointly by the cow-calf and feeder enterprises. The costs arising Whichever source of value is used for calves, the calf or from such items should be allocated between the two feeder price used in estimating costs of the feeder enterprises in the process of costing each of them enterprise covers all costs of the cow-calf enterprise and separately, and need not be considered again for the that this one figure is the only item common to the cost combined enterprises, calculations for both enterprises. i 16 APPENDIX 1 TABLE A1. STORED FEED REQUIREMENTS FOR GESTATING AND NURSING COWS (200-DAY WINTERING PERIOD) Cow Non-nursing ration Nursing Days on ration (maximum Daily TDN of 120 days) Calv- Days on Daily TDN Total TDNa Total TDNb ing weights, stored require- require- stored require- require- date lb feed ment, lb ment, lb feed ment, lb ment, lb 770 80 6.2 496 120 10.8 1,296 880 80 7.0 560 120 11.7 1,404 Dec. 1 990 80 7.5 600 120 12.3 1,476 1,100 80 8.4 672 120 13.2 1,584 1,210 80 8.8 704 120 14.1 1,692 1,320 80 9.5 760 120 15.0 1,800 770 80 6.2 496 120 10.8 1,296 880 80 7.0 560 120 11.7 1,404 Jan. 1 990 80 7.5 600 120 12.3 1,476 1,100 80 8.4 672 120 13.2 1,584 1,210 80 8.8 704 120 14.1 1,692 1,320 80 9.5 760 120 15.0 1,800 770 96 6.2 595 104 10.8 1,123 880 96 7.0 672 104 11.7 1,217 Feb. 1 990 96 7.5 720 104 12.3 1,279 1,100 96 8.4 806 104 13.2 1,373 1,210 96 8.8 845 104 14.1 1,466 1,320 96 9.5 912 104 15.0 1,560 770 124 6.2 769 76 10.8 821 880 124 7.0 868 76 11.7 889 Mar. 1 990 124 7.5 930 76 12.3 935 1,100 124 8.4 1,042 76 13.2 1,003 1,210 124 8.8 1,091 76 14.1 1,072 1,320 124 9.5 1,178 76 15.0 1,140 770 155 6.2 961 45 10.8 486 880 155 7.0 1,085 45 11.7 527 Apr. 1 990 155 7.5 1,163 45 12.3 554 1,100 155 8.4 1,302 45 13.2 594 1,210 155 8.8 1,364 45 14.1 635 1,320 155 9.5 1,473 45 15.0 675 770 185 6.2 1,147 15 10.8 162 880 185 7.0 1,295 15 11.7 176 May 1 990 185 7.5 1,388 15 12.3 185 1,100 185 8.4 1,554 15 13.2 198 1,210 185 8.8 1,628 15 14.1 212 1,320 185 9.5 1,758 15 15.0 225 aMinimum crude protein and TDN are 5.9% and 50%, respectively, on 100% dry-matter basis. bMinimum crude protein and TDN are 9.2% and 57%, respectively, on 1 00% dry-matter basis. (continued) 17 TABLE A1. STORED FEED REQUIREMENTS FOR GESTATING AND NURSING COWS (200-DAY WINTERING PERIOD) (concluded) Cow Non-nursing ration Nursing ration (maximum of 120 days) Calv- Days on Daily TDN Total TDNa Days on Daily TDN Total TDNb ing weights, stored require- require- stored require- require- date lb feed ment, lb ment, lb feed ment, lb ment, lb 770 200 6.2 1,240 880 200 7.0 1,400 — — — June 1 990 200 7.5 1,500 — — — 1,100 200 8.4 1,680 — — — 1,210 200 8.8 1,760 — — — 1,320 200 9.5 1,900 — — — 'Minimum crude protein and TDN are 5.9% and 50%, respectively, on 100% dry-matter basis. 'Minimum crude protein and TDN are 9.2% and 57%, respectively, on 100%dry-matter basis. TABLE A2. FEED REQUIREMENTS OF COWS ON PASTURE3 Cow Nursing ration (maximum Daily TDN of 120 days) Total TDN Non-nursing ration Calv- Daily TDN Total TDN ing weights, require- require- require- require- date lb Days ments, lb mentsb, lb Days ments, lb ments0, lb 770 — — — 165 6.2 1,023 880 — — — 165 7.0 1,155 Dec. 1 990 1,100 — — — 165 165 7.5 8.4 1,238 1,386 1,210 — — — 165 8.8 1,452 1,320 — — — 165 9.5 1,568 770 — — — 165 6.2 1,023 880 — — — 165 7.0 1,155 Jan. 1 990 — — — 165 7.5 1,238 1,100 — — — 165 8.4 1,386 1,210 — — — 165 8.8 1,452 1,320 — — — 165 9.5 1,568 770 16 10.8 173 149 6.2 924 880 16 11.7 187 149 7.0 1,043 Feb. 1 990 16 12.3 197 149 7.5 1,118 1,100 16 13.2 211 149 8.4 1,252 1,210 16 14.1 226 149 8.8 1,311 1,320 16 15.0 240 149 9.5 1,416 aPasturing starts May 15 and goes for 165 days. Pasture grass will ordinarily contain energy and protein levels above those required by beef cows. It is necessary to ensure, however, that sufficient grass is available. bMinimum crude protein and TDN are 9.2% and 57%, respectively, on 100% dry-matter basis. cMinimum crude protein and TDN are 5.9% and 50%, respectively, on 1 00% dry-matter basis. (continued) 18 TABLE A2. FEED REQUIREMENTS OF COWS ON PASTURE3 (concluded) > Cow Nursing ration (maximum Daily TDN of 120 days) Total TDN Non-nursing ration Calv- Daily TDN Total TDN ing weights, require- require- require- require- date lb Days ments, lb ments6, lb Days ments, lb ments^ lb 770 44 10.8 475 121 6.2 750 880 44 11.7 515 121 7.0 847 Mar. 1 990 44 12.3 541 121 7.5 908 1,100 44 13.2 581 121 8.4 1,016 1,210 44 14.1 620 121 8.8 1,065 1,320 44 15.0 660 121 9.5 1,150 770 75 10.8 810 90 6.2 558 880 75 11.7 878 90 7.0 630 Apr. 1 990 75 12.3 923 90 7.5 675 1,100 75 13.2 990 90 8.4 756 1,210 75 14.1 1,058 90 8.8 792 1,320 75 15.0 1,125 90 9.5 855 770 105 10.8 1,134 60 6.2 372 880 105 11.7 1,229 60 7.0 420 May 1 990 105 12.3 1,292 60 7.5 450 1,100 105 13.2 1,386 60 8.4 504 1,210 105 14.1 1,481 60 8.8 528 1,320 105 15.0 1,575 60 9.5 570 770 120 10.8 1,296 45 6.2 279 880 120 11.7 1,404 45 7.0 315 June 1 990 1,100 120 120 12.3 13.2 1,476 1,584 45 45 7.5 8.4 338 378 1,210 120 14.1 1,692 45 8.8 396 1,320 120 15.0 1,800 45 9.5 428 aPasturing starts May 15 and goes for 165 days. Pasture grass will ordinarily contain energy and protein levels above those required by beef cows. It is necessary to ensure, however, that sufficient grass is available. "Minimum crude protein and TDN are 9.2%and 57%, respectively, on 100% dry-matter basis. cMinimum crude protein and TDN are 5.9% and 50%, respectively, on 100% dry-matter basis. 19 CO > IXI Q f- O z cc LU CO Q cc O Li. Q I- co H z o < CO D O CC < > LU 9 > o cc o_ O <0 Q LU CC => a LU DC Q LU LU u. 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PROPORTIONS OF ENERGY SUPPLEMENTING FEEDS NECESSARY TO RAISE TDN LEVELS OF BASIC FEEDS TO MINIMUM LEVEL FOR DRY PREGNANT MATURE COWS (50% ON 100% DRY-MATTER BASIS). % TDN of %TDN of energy suppl ementi ng feeds£ i basic feed3 55 56 57 58 59 60 61 62 63 64 65 70 75 80 40 .67 .63 .59 .56 .53 .50 .48 .45 .43 .42 .40 .33 .29 .25 41 .64 .60 .56 .53 .50 .47 .45 .43 .41 .39 .38 .31 .26 .23 42 .62 .57 .53 .50 .47 .44 .42 .40 .38 .36 .35 .29 .24 .21 43 .58 .54 .50 .47 .44 .41 .39 .37 .35 .33 .32 .26 .22 .19 44 .55 .50 .46 .43 .40 .38 .35 .33 .32 .30 .29 .23 .19 .17 45 .50 .45 .42 .38 .36 .33 .31 .29 .28 .26 .25 .20 .17 .14 46 .44 .40 .36 .33 .31 .29 .27 .25 .24 .22 .21 .17 .14 .12 47 .38 .33 .30 .27 .25 .23 .21 .20 .19 .18 .17 .13 .11 .09 48 .29 .25 .22 .20 .18 .17 .15 .14 .13 .13 .12 .09 .07 .06 49 .17 .14 .13 .11 .10 .09 .08 .08 .07 .07 .06 .05 .04 .03 ^n 100% dry-matter basis. Example: Oat straw at 44% TDN and barley at 80% TDN are to be fed. This table indicates a ration composed of 0.17 barley and 0.83 oat straw (by inference) will meet the minimum requirement of 50%. TABLE A5. PROPORTIONS OF PROTEIN SUPPLEMENTING FEEDS NECESSARY TO RAISE CRUDE PROTEIN LEVELS OF BASIC FEEDS TO MINIMUM LEVEL FOR DRY MATURE PREGNANT COWS (5.9% ON 100% DRY-MATTER BASIS) % C.P. of % C.P. of protei in supplementi ng feeds3 basic feed3 10 15 20 25 30 35 40 45 50 4.0 .317 .173 .119 .090 .073 .061 .053 .046 .041 4.2 .293 .157 .108 .082 .066 .055 .047 .042 .037 4.4 .268 .142 .096 .073 .059 .049 .042 .037 .033 4.6 .241 .125 .084 .064 .051 .043 .037 .032 .029 4.8 .212 .108 .072 .054 .043 .036 .031 .027 .024 5.0 .180 .090 .060 .045 .036 .030 .026 .023 .020 5.2 .167 .082 .054 .040 .032 .027 .023 .020 .018 5.4 .130 .063 .041 .031 .024 .020 .017 .015 .013 5.6 .091 .043 .028 .021 .016 .014 .012 .010 .009 5.8 .048 .022 .014 .010 .008 .007 .006 .005 .005 3On 100%dry-matter basis. Example: Oat straw at 4.4% crude protein and alfalfa hay at 15% crude protein are to be fed. This table indicates a ration composed of .142 alfalfa hay and .858 oat straw (by inference) will meet the minimum requirement of 5.9% 22 TABLE A6. PROPORTIONS OF ENERGY SUPPLEMENTING FEEDS NECESSARY TO RAISE TDN LEVELS OF BASIC FEEDS TO MINIMUM LEVEL FOR NURSING COWS (57% ON 100% DRY-MATTER BASIS) % TDN of % TDN of energy supplementing feeds3 basic feed3 62 63 64 65 66 67 68 69 70 72 74 76 78 80 40 .77 .74 .71 .68 .65 .63 .61 .59 .57 .53 .50 .47 .45 .43 41 .76 .73 .70 .67 .64 .62 .59 .57 .55 .52 .48 .46 .43 .41 42 .75 .71 .68 .65 .63 .60 .58 .56 .54 .50 .47 .44 .42 .39 43 .74 .70 .67 .64 .61 .58 .56 .54 .52 .48 .45 .42 .40 .38 44 .72 .68 .65 .62 .59 .57 .54 .52 .50 .46 .43 .41 .38 .36 45 .71 .67 .63 .60 .57 .55 .52 .50 .48 .44 .41 .39 .36 .34 46 .69 .65 .61 .58 .55 .52 .50 .48 .46 .42 .39 .37 .34 .32 47 .67 .63 .59 .56 .53 .50 .48 .45 .43 .40 .37 .34 .32 .30 48 .64 .60 .56 .53 .50 .47 .45 .43 .41 .38 .35 .32 .30 .28 49 .62 .57 .53 .50 .47 .44 .42 .40 .38 .35 .32 .30 .28 .26 50 .58 .54 .50 .47 .44 .41 .39 .37 .35 .32 .29 .27 .25 .23 51 .55 .50 .46 .43 .40 .38 .35 .33 .32 .29 .26 .24 .22 .21 52 .50 .45 .42 .38 .36 .33 .31 .29 .28 .25 .23 .21 .19 .18 53 .44 .40 .36 .33 .31 .29 .27 .25 .24 .21 .19 .17 .16 .15 54 .38 .33 .30 .27 .25 .23 .21 .20 .19 .17 .15 .14 .13 .12 55 .29 .25 .22 .20 .18 .17 .15 .14 .13 .12 .11 .10 .09 .08 56 .17 .14 .13 .11 .10 .09 .08 .08 .07 .06 .06 .05 .05 .04 3On 100% dry-matter basis. Example: Hay at 50% TDN and barley at 80% TDN are to be fed. This table indicates that a ration composed of 0.23 barley and 0.77 hay (by inference) will meet the minimum requirement of 57%. 23 TABLE A7. PROPORTIONS OF PROTEIN SUPPLEMENTING FEEDS NECESSARY TO RAISE CRUDE PROTEIN LEVELS OF BASIC FEEDS TO MINIMUM LEVEL FOR NURSING COWS (9.2% ON 100% DRY-MATTER BASIS) % C.P. of %C.P. of protein supplementing feeds3 basic feed3 15 20 25 30 35 40 45 50 4.0 .473 .325 .248 .200 .168 .144 .127 .113 4.2 .463 .316 .240 .194 .162 .140 .123 .109 4.4 .453 .308 .233 .188 .157 .135 .118 .105 4.6 .442 .299 .225 .181 .151 .130 .114 .101 4.8 .431 .289 .218 .175 .146 .125 .109 .097 5.0 .420 .280 .210 .168 .140 .120 .105 .093 5.2 .408 .270 .202 .161 .134 .115 .102 .089 5.4 .396 .260 .194 .154 .128 .110 .096 .085 5.6 .383 .250 .186 .148 .122 .105 .091 .081 5.8 .370 .239 .177 .140 .116 .099 .087 .077 6.0 .356 .229 .168 .133 .110 .094 .082 .073 6.2 .341 .217 .160 .126 .104 .089 .077 .068 6.4 .326 .209 .151 .119 .098 .083 .073 .064 6.6 .310 .194 .141 .111 .092 .078 .068 .060 6.8 .293 .182 .132 .103 .085 .072 .063 .056 7.0 .275 .169 .122 .096 .079 .067 .058 .051 7.2 .256 .156 .112 .088 .072 .061 .053 .047 7.4 .237 .143 .102 .080 .065 .055 .048 .042 7.6 .216 .129 .092 .071 .058 .049 .043 .038 7.8 .194 .115 .081 .063 .051 .043 .038 .033 8.0 .171 .100 .071 .055 .044 .038 .032 .029 8.2 .147 .085 .060 .046 .037 .031 .027 .024 8.4 .121 .069 .048 .037 .030 .025 .022 .019 8.6 .093 .053 .037 .028 .023 .019 .016 .014 8.8 .065 .036 .025 .019 .015 .013 .011 .010 9.0 .033 .018 .013 .010 .008 .006 .006 .005 ^n 100% dry- matter basis. Example: Grass hay at 7% crude protein and alfalfa hay at 15% crude protein are to be fed. This table indicates that a ration composed of .275 alfalfa hay and .725 grass hay will meet the minimum requirement of 9.2%. 24 TABLE A8. BULL FEED3 (GROWTH AND MAINTENANCE) Bull weight (ADG)b lb Total annual feed, lb Annual TDN requirement, lb Minimum percentage TDN C.P. 1,100 1,320 1,540 1,760 1,980 (1.54) (1.10) (0.66) (0.00) (0.00) 9,502 9,235 10,144 7,889 8.593 5,701 5,541 5,782 4,497 4,898 60 60 57 57 57 13.3 12.2 11.1 10.0 10.0 3On 100% dry-matter basis. ^Average daily gain. TABLE A9. PROPORTIONS OF ENERGY SUPPLEMENTING FEEDS NECESSARY TO RAISE TDN LEVELS OF BASIC FEEDS TO MINIMUM LEVELS FOR YOUNG GROWING BULLS (60% ON 100% DRY-MATTER BASIS) %TDN basic feed3 65 66 67 68 69 70 72 74 76 78 80 40 .80 .77 .74 .71 .69 .67 .63 .59 .56 .53 .50 41 .79 .76 .73 .70 .68 .66 .61 .58 .54 .51 .49 42 .78 .75 .72 .69 .67 .64 .60 .56 .53 .50 .47 43 .77 .74 .71 .68 .65 .63 .59 .55 .52 .49 .46 44 .76 .73 .70 .67 .64 .62 .57 .53 .50 .47 .44 45 .75 .71 .68 .65 .63 .60 .56 .52 .48 .46 .43 46 .74 .70 .67 .64 .61 .58 .54 .50 .47 .44 .41 47 .72 .68 .65 .62 .59 .57 .52 .48 .45 .42 .39 48 .71 .67 .63 .60 .57 .55 .50 .46 .43 .40 .38 49 .69 .65 .61 .58 .55 .52 .48 .44 .41 .38 .36 50 .67 .63 .59 .56 .53 .50 .46 .42 .39 .36 .33 51 .64 .60 .56 .53 .50 .47 .43 .39 .36 .33 .31 52 .62 .57 .53 .50 .47 .44 .40 .36 .33 .31 .29 53 .58 .54 .50 .47 .44 .41 .37 .33 .30 .28 .26 54 .55 .50 .46 .43 .40 .38 .33 .30 .27 .25 .23 55 .50 .46 .42 .39 .36 .33 .29 .26 .24 .22 .20 56 .44 .40 .36 .33 .31 .29 .25 .22 .20 .18 .17 57 .38 .33 .30 .27 .25 .23 .20 .18 .16 .14 .13 58 .29 .25 .22 .20 .18 .17 .14 .13 .11 .10 .09 59 .17 .14 .13 .11 .10 .09 .08 .07 .06 .05 .05 aOn 100% dry-matter basis. 25 TABLE A10. PROPORTIONS OF PROTEIN SUPPLEMENTING FEEDS NECESSARY TO RAISE CRUDE PROTEIN LEVEL OF BASIC FEEDS TO MINIMUM LEVEL FOR BULLS AVERAGING 1,100 LBS (13.3% ON 100% DRY-MATTER BASIS) % C.P. of basic feed3 15 20 25 % C.P. of protein supplementing feeds3 35 40 30 45 50 7.0 .788 .485 .350 .274 .225 .191 .166 .147 7.2 .782 .477 .343 .268 .219 .186 .161 .143 7.4 .776 .468 .335 .261 .214 .181 .157 .138 7.6 .770 .459 .328 .254 .208 .176 .152 .134 7.8 .764 .451 .320 .248 .202 .171 .148 .130 8.0 .757 .442 .312 .241 .196 .166 .143 .126 8.2 .750 .432 .304 .234 .190 .160 .139 .122 8.4 .742 .422 .295 .227 .184 .155 .134 .118 8.6 .734 .412 .287 .220 .178 .150 .129 .114 8.8 .726 .402 .278 .212 .172 .144 .124 .109 9.0 .717 .391 .269 .205 .165 .139 .119 .105 9.2 .707 .380 .259 .197 .159 .133 .115 .100 9.4 .696 .368 .250 .189 .152 .127 .110 .096 9.6 .685 .356 .240 .181 .146 .122 .105 .092 9.8 .673 .343 .230 .173 .139 .116 .099 .087 10.0 .660 .330 .220 .165 .132 .110 .094 .083 10.2 .646 .316 .209 .157 .125 .104 .089 .078 10.4 .630 .302 .199 .148 .118 .098 .084 .073 10.6 .614 .287 .188 .139 .111 .092 .078 .069 10.8 .595 .272 .176 .130 .103 .086 .073 .064 11.0 .575 .256 .164 .121 .096 .079 .068 .059 11.2 .553 .239 .152 .112 .088 .073 .062 .054 11.4 .528 .221 .140 .102 .081 .066 .057 .049 11.6 .500 .202 .127 .092 .073 .060 .051 .044 11.8 .469 .183 .114 .082 .065 .053 .045 .039 12.0 .433 .163 .100 .072 .057 .046 .039 .034 12.2 .392 .141 .086 .062 .048 .040 .034 .029 12.4 .346 .118 .071 .051 .040 .033 .028 .024 12.6 .292 .095 .056 .040 .031 .026 .022 .019 12.8 .227 .069 .041 .029 .023 .018 .016 .013 13.0 .150 .043 .025 .018 .014 .011 .009 .008 13.2 .056 .015 .008 .006 .005 .004 .003 .003 aOn 100% dry-matter basis. 26 o inomomoLOOinomomoinOLnomOLOoinomo cn p p> o cn in p*; p cm p r*. p cm in p>. o cm in p-. p cm in p*. p cm in »-i t-' <-' cm' cm' cm' cm' co" co" co' co *a" ^ ^" «*" iri in" in in co" co co co r*.' p*" p«." 00 CO CMCO'tf'-i^coa)CDCNOom<-r^^ococoa)incMco^r'-r^coa> co in oq «-; p p p «-; ^-_ p p cn ^r r>» p cm p r-» p p p p «-■ p p p «— ' *-" »-' cm' cm' cm' cm' co' co' co' co ^ ^-' <3* in iri in in cd co co co" p-' p*." r»»" p»" co CO OP^'tfCMOOOCOCO'-Cnpx'^-CNOOOCOCO'-cnpx'tfCMOCOCOCO co p p cm p p*. p p p p «-; -' p«." oo' oo' -3- CO r*cocomin'3-^-cocMCM'-'-ooc3)cooor^cDcomm^-«3-cocM <3; r-- p p p p cm p p r- >vf p«. p cn p p «-; *fr p*. O p p p cm p p «- i- cm' cm" cm' cm' co' co" co" «3- «3- ^' in in in in co" cd cd" r*-' p»" p».' p>." oo' oo' oo' CM CO cd oo cn o «- co in co <- in co <- «a-mcoooa>o*-co.' p-' oo oo' oo cn" cn" o CO r^ocor^ocor>»ocot^ocop»ocor^ocor^ocor^ocor^o p p p p p p p p p p p p p p p p p p p p p p p p p p «-" cm" cm' cm' co' co' co' *r' 1- ^' in in iri cd cd' cd' r-' p»* r>-' oo' oo' co" cri cn* cri o" O) t o o <- r*cocn'^-oco»-p^coa)'^ocD'-r^coo)'^-ocO'- oo p^'-incocMina>CNpocop^o.' p*.' oo" oo" oo* cd" cn o o o" co CM CMT-cnoocoincocMOoop^m'*cM'-cnoocoincocMOoop-»m'' p-' oo" oo" co" cd' ai o o o" «- «-" CO CO < CO ooocNComp^coocNcoinp-coocMComr^ ^j- O p p p P»; t- p O «* p CM p O p p p P"» t- cm cm' cm" cm' co' co' <^" ^ iri iri iri co cd p*-' p-" p-»' oo' oo" ai o cm co in p- co o o ^ oo cm cd o in OJOOO CN CM o o cr LU Q. < o Q LU LU D CQ LL o I- O o CN CN O CM 00 CD p^coc»'>tfa)moin*-cDCNP^oooO'3-a)inoin'-cocNP^coco«tf- CM P»# «-_ p O p O Sf p p p CN P>; *-t p O p O •* p p p CN P»_ r- p cm' cm' co' co' «3- «a" iri iri iri co co p-' p*.' cd oo' ai ai o' o' o' <-' «-' cm' cm' co' co' oooooooooooooooooooooooooo p p p O p o p p p O p O p p p O p O p o p p p p p p cm' co' co' ^-' ^r iri iri co' co" p»" p-' oo' co' cj»" ai o o «-"■ «-" cn" cm" co" co' ^ <3-' iri oo co cn ^ o r^ co co ^ o CO'-P^CNOOCOcn«*OCD<-P-CNOOCOCn'!3-OCO'-P^ p r-m p CM P- p p .# p p p CM p p r- ps. p p p cm p p «-; p*; p O p cn p p «-; P>-_ co" co" ^r iri iri co' co" r-' oo' co cn o' o' «- «— cm' co' co' "5t iri iri co' cd p*.' oo oo' < D p^cnO'-co^-cop^cnO'-co^fcDP^cnO'-co'd-cDPxcnO'-co p CM O P*. ^- <- p p CM O Px ^ «-; p LO CM O P» ^ «- p p CM O P>- «3" co' ^' iri iri co' r>-' p*-' oo' cn o' o' «- cm' cm' co' sr" iri iri co r>-' p»" oo cn o o' »- T-i-i-r-r-<-^rT-r-rT-r-(M(MN < LU -I 00 < I- o u ■D OOOOOOOOOOOOOOOOOOOOOOOOOO d LOcop^cocnO'-cNCO'd-mcDPxcooO'— cMCO^incDP^oocno ^3 t-t-t-*-*-*-t-t-t-»-CMCMCMCMCMCMCMCNCMCMCO 27 TABLE A12. ANNUAL COW DEPRECIATION Total cow Expected years of service life depreciation3 2 3 4 5 6 7 8 9 10 $ 10 $ 5.00 $ 3.33 $ 2.50 $ 2.00 $ 1.66 $ 1.42 $ 1.25 $ 1.11 $ 1.00 30 15.00 10.00 7.50 6.00 5.00 4.28 3.75 3.33 3.00 50 25.00 16.66 12.50 10.00 8.33 7.14 6.25 5.55 5.00 70 35.00 23.33 17.50 14.00 11.66 10.00 8.75 7.77 7.00 90 45.00 30.00 22.50 18.00 15.00 12.85 11.25 10.00 9.00 110 55.00 36.66 27.50 22.00 18.33 15.71 13.75 12.22 11.00 130 65.00 43.33 32.50 26.00 21.66 18.57 16.25 14.44 13.00 150 75.00 50.00 37.50 30.00 25.00 21.42 18.75 16.66 15.00 170 85.00 56.66 42.50 34.00 28.33 24.28 21.25 18.88 17.00 190 95.00 63.33 47.50 38.00 31.66 27.14 23.75 21.11 19.00 210 105.00 70.00 52.50 42.00 35.00 30.00 26.25 23.33 21.00 230 115.00 76.66 57.50 46.00 38.33 32.85 28.75 25.55 23.00 250 125.00 83.33 62.50 50.00 41.66 35.71 31.25 27.77 25.00 270 135.00 90.00 67.50 54.00 45.00 38.57 33.75 30.00 27.00 290 145.00 96.66 72.50 58.00 48.33 41.42 36.25 32.22 29.00 310 155.00 103.33 77.50 62.00 51.66 44.28 38.75 34.44 31.00 330 165.00 110.00 82.50 66.00 55.00 47.14 41.25 36.66 33.00 350 175.00 116.66 87.50 70.00 58.33 50.00 43.75 38.88 35.00 370 185.00 123.33 92.50 74.00 61.66 52.85 46.25 41.11 37.00 390 195.00 130.00 97.50 78.00 65.00 55.71 48.75 43.33 39.00 410 205.00 136.66 102.50 82.00 68.33 58.57 51.25 45.55 41.00 aTotal cow depreciation ($) = initial value - cull value ( 1 + death loss proportion) 28 o xf .Q O o CO CO < en O o cc LU 0- > < o LU CC O. LU Q D 00 _l < < co < LU _l GO < CM CO LO CD px en T— CO 00 CO CD °? CM LD 00 CM LD co CO cm" CO ID CD px' CJ) d en 00 px CD xf CO CM ,_ CD 00 px «- LD O) CO px "- 00 CO CM* «*' LO CD CO cri - px xf 00 LD CM en CD sr xf p xf 00 CO CO CM px 00 «- ' CM <*' ID* px" 00 CD «— " CM CO O 00 00 CM CD CM xf CM CM CM O CM 00 CO t c 03 CD o o 1 "5 .Q a. 0) CO r— "O o CD 0) > 3 '> H- 00 " d CM CO pxooopxcoopxoo CDCOOCDCOOCDCO «-" CO ID CD 00 d «-' CO CO en px co xf co <— o o> px p CO *— O) Px p p r-" CO LO r»' 00 d CM xf CO CMLOPxCnCMxfCOOO p 00 r^- CD CD LD xf 00 «-" co ld px" en »- co lo' CO oopxlococmocopx O<-CM00xflDLOC0 CM xf ° «-" CO LD 00 ." xfooeopxT-iocnco °. p r~. '-. ^ ^ ^ °? «-" cm' co' xf' lo d px' 00 r-CMCOxfCDPxCOCn «-; CM CO xf LO CD Px 00 «- cm' oo' xf' lo' d r«»" oo CnoOPxCDLOxfeOCM t- 00 LD P«» en *-_ CO LD «- cm" oo' ^-' id r>! oo" cri cor^iDCO^cnr^tD cm lo oo «-_ «vr co en cm »-" CM CO LO d t^' oo' o" en oo r^ co ^- co cm co r>. «-_ ld en oo r>- «-" cm' ^r lo' d oo en <-COLOCD00Cn'-CM LO O LO O ID O CD »— «- co "*' d Is*" en d cm" r^-' en" »-' cm" 'd-' oor^LDOOCNOOor^ O «-# CM CO ^ p p p cm ^' d oo d cm "d- d ooco^-CMOenr^LO p r>. r- p p cm p o cm -si- r*.' en «-' ^ d en" oooooooo oooooooo «-c\ioo*friocor^oo COLOOOOCOlDCOO p CM p p '- ; r> CO O »-" '-" CM CO CO ^3- LD (OCM^COCDLO'-CD pppppppCM "'-'»-" CM CO CO 'd-* LD" cncnoooor^r^coco p p p r>. ^ «- ; p lo «-" CM CM CO" "d-" Tf ID 'd-r^r— t oo -- lo oo ^ * CN O) (O t >-; ffl 1-" CM CM CO ^J-' LD LO oo cd ^ co t- en r^ r> . p p r- en p ^t >-' CM CO CO "3-" LO d LD CM cor^ocor^ocoi^ P p p p r- p p P «-' CM CO •<*' LO* LO CO cncncor«.cocDLD«!3- p r- p p . r>. p »-' cm co 'd- lo d t>." ■3- oo co rx o o r- *- ^-' cm co" 'd-' «- lo en oo CM p p p lo" d r-' od rx. r- lo oo cm id en CM xf p p p p O cm" co" ^r ld d rx* d LOOLDOLOOLOO cm p r*« o p p r-x o «-" cm' co' lo' d r>." od o en oo px co "3- co cm p r>. «- p en p rx «-" cm" ^f id" d od en cDoocnLO'-oo^fo p r-_ p CM OT p p p «-' co' 'd- toV oi d cm" cnrx.cD'd-cO'-ocn r-. p p ^- p rx p cm_ ^-' oo io rx! oo d cm" <3- oooooooo oooooooo '-CMCO^-lDCOP-00 CO oooooooo p o p p p p p p «-" «-' CN CM* CO CO <*' OOLOOO'-OOCDOO'- p p p '- p «-# p p <-' «-" cm' cm' co' oo ^J- cO'-rxCMOOCocn'* p «-_ p cm r*. p p "tf «- r-" CM CM' CO CO ■*" CnC0CDLO'3-COCM<- LO r- > CO O) LO r- rx. r-' t— ' CM CM' CO* rf" «3-' COLOOOOCOLOOOO p p p p »-_ r>. p p ' <-' r-" cm' CO CO ^f lo' rx.coor-.coorx.co p p o p p p p p »— ' CM CM CO xf xf" LO" '-coxfcDrx.cnO'- rx. ^r r- p p p o rx. ^-' CM* CM CO* xf ID LO rx'tfi-OOLOCMOOLO pxLO00OpCD00»- t-' CM CO CO' xf LO d COPxOCOPxOCOPx p CO p p «-; O p p «-' cm co' ^r id io d '-CMOOxTLOLOCOPx P P Px p p ^ p p «-" cm' co ^f" lo' d px" oooooooo poop o o p o »-' CM 00 xf" LO d Px' oo" '-CMOOxfCDPxOOCn •- P P xf p p Px p «-" CM CO xf" LO d Px' 00 LOOLDOLOOLOO P p Px O p p Px O r-' CM co id' d Px od d cocDcn'-xfpxoco Xf p p Px T— LO O Xf i-^ CM xf LO' Px' 00 d »- oooooooo oooooooo <-CMCO Av Days Total Beginning Ending Total daily on Total crude Minimum weight, weight, lb gain, lb gain, lb feed TDN, lb. protein, lb. percentage lb TDN C.P. 500 950 450 2.87 157 2,203 339 72 11 500 1,000 500 2.86 175 2,500 384 72 11 500 1,050 550 2.85 193 2,845 438 72 11 500 1,100 600 2.83 212 3,190 491 72 11 550 950 400 2.86 140 2,003 308 72 11 550 1,000 450 2.87 157 2,300 354 72 11 550 1,050 500 2.84 176 2,645 407 72 11 550 1,100 550 2.82 195 2,991 460 72 11 600 950 350 2.87 122 1,804 277 72 11 600 1,000 400 2.86 140 2,100 323 72 11 600 1,050 450 2.83 159 2,445 376 72 11 600 1,100 500 2.82 177 2,791 429 72 11 650 950 300 2.86 105 1,576 242 72 11 650 1,000 350 2.87 122 1,873 288 72 11 650 1,050 400 2.84 141 2,218 341 72 11 650 1,100 450 2.81 160 2,563 395 72 11 700 950 250 2.87 87 1,346 207 72 11 700 1,000 300 2.86 105 1,642 253 72 11 700 1,050 350 2.82 124 1,988 306 72 11 700 1,100 400 2.80 143 2,333 359 72 11 750 950 200 2.86 70 1,115 172 72 11 750 1,000 250 2.87 87 1,412 217 72 11 750 1,050 300 2.83 106 1,757 271 72 11 750 1,100 350 2.80 125 2,102 324 72 11 TABLE A17. PROGRAMS FOR FINISHING 2-YEAR-OLD STEERS Av Days Total Beginning Ending Total daily on Total crude Minimum weight, weight, lb gain, lb gain, lb feed TDN, lb protein, lb percentage lb TDN C.P. 750 1,000 250 3.09 81 1,400 219 71 11 750 1,050 300 3.09 97 1,739 272 71 11 750 1,100 350 3.10 113 2,078 325 71 11 750 1,150 400 3.08 130 2,417 378 71 11 750 1,200 450 3.06 147 2,786 436 71 11 800 1,000 200 3.08 65 1,140 178 71 11 800 1,050 250 3.09 81 1,479 231 71 11 800 1,100 300 3.09 97 1,818 284 71 11 800 1,150 350 3.10 113 2,156 338 71 11 800 1,200 400 3.05 131 2,525 395 71 11 850 1,000 150 3.06 49 867 136 71 11 850 1,050 200 3.08 65 1,206 189 71 11 850 1,100 250 3.09 81 1,545 242 71 11 850 1,150 300 3.09 97 1,883 295 71 11 850 1,200 350 3.04 115 2,253 353 71 11 31 TABLE A18. PROGRAMS FOR FINISHING HEIFER CALVES Av Days Total Beginning Ending Total Daily on Total crude weight, weight, gain, gain, feed TDN, protein, Minimum percentage lb lb lb lb lb lb TDN C.P. 300 850 550 2.04 270 2,698 438 74 12.0 300 900 600 2.04 294 3,035 489 74 12.0 300 950 650 2.04 318 3,373 540 74 12.0 350 850 500 2.07 242 2,529 410 74 12.0 350 900 550 2.07 266 2,866 461 74 12.0 350 950 600 2.07 290 3,204 512 74 12.0 400 850 450 2.10 214 2,349 380 74 12.0 400 900 500 2.10 238 2,686 431 74 12.0 400 950 550 2.10 262 3,024 482 74 12.0 450 850 400 2.12 189 2,143 346 74 12.0 450 900 450 2.11 213 2,480 397 74 12.0 450 950 500 2.11 237 2,818 448 74 12.0 500 850 350 2.13 164 1,937 312 74 12.0 500 900 400 2.13 188 2,274 363 74 12.0 500 950 450 2.12 212 2,612 414 74 11.5 550 850 300 2.16 139 1,731 278 74 12.0 550 900 350 2.16 162 2,068 329 74 12.0 550 950 400 2.15 186 2,406 380 74 11.5 600 850 250 2.16 116 1,460 233 74 12.0 600 900 300 2.16 139 1,798 285 74 11.5 600 950 350 2.13 164 2,135 336 74 11.5 650 850 200 2.15 93 1,189 189 74 11.5 650 900 250 2.14 117 1,527 240 74 11.5 650 950 300 2.13 141 1,865 291 74 11.5 TABLE A19. PROGRAMS FOR FINISHING YEARLING HEIFERS Av Days Total Beginning Ending Total daily on Total crude weight, weight, gain, gain, feed TDN, protein, Minimurr percentage lb lb lb lb lb lb TDN C.P. 500 850 350 2.65 132 1,844 283 72 500 900 400 2.65 151 2,164 332 72 500 950 450 2.63 171 2,496 384 72 550 850 300 2.65 113 1,615 248 72 550 900 350 2.65 132 1,935 298 72 550 950 400 2.63 152 2,267 349 72 600 850 250 2.63 95 1,386 213 72 600 900 300 2.65 113 1,707 263 72 600 950 350 2.63 133 2,038 314 72 650 850 200 2.63 76 1,131 174 72 650 900 250 2.63 95 1,452 224 72 650 950 300 2.63 114 1,783 275 72 700 850 150 2.63 57 874 135 72 700 900 200 2.63 76 1,194 184 72 700 950 250 2.63 95 1,525 235 72 32 TABLE A20. PROGRAMS FOR GROWING STEERS (200-DAY FEEDING) Av Days Total Beginning Ending Total daily on Total crude weight, weight. gain, gain, feed TDN, protein. Minimum percentage lb lb lb lb lb lb TDN C.P. 400 510 110 0.55 200 1,146 198 57 10.0 400 620 220 1.10 200 1,549 270 60 10.5 400 730 330 1.65 200 1,904 326 65 11.0 450 560 110 0.55 200 1,182 202 57 10.0 450 670 220 1.10 200 1,680 293 59 10.5 450 780 330 1.65 200 2,022 348 64 11.0 500 610 110 0.55 200 1,363 221 57 9.0 500 720 220 1.10 200 1,810 316 58 10.0 500 830 330 1.65 200 2,209 369 64 10.5 550 660 110 0.55 200 1,543 238 57 9.0 550 770 220 1.10 200 1,940 340 57 10.0 550 880 330 1.65 200 2,396 391 63 10.5 600 600 — 0.00 200 1,146 154 57 7.5 600 710 110 0.55 200 1,543 238 57 9.0 600 820 220 1.10 200 2,050 349 57 9.5 600 930 330 1.65 200 2,483 390 63 10.0 650 650 — 0.00 200 1,146 154 57 7.5 650 760 110 0.55 200 1,543 238 57 9.0 650 870 220 1.10 200 2,161 358 57 9.5 650 980 330 1.65 200 2,569 390 63 9.5 700 700 — 0.00 200 1,146 154 57 7.5 700 810 110 0.55 200 1,688 254 57 8.5 700 920 220 1.10 200 2,271 367 57 9.0 700 1,030 330 1.65 200 2,656 389 63 9.0 750 750 — 0.00 200 1,146 154 57 7.5 750 860 110 0.55 200 1,868 274 57 8.5 750 970 220 1.10 200 2,381 376 57 9.0 750 1,080 330 1.65 200 2,743 388 63 9.0 800 800 — 0.00 200 1,411 194 57 8.0 800 910 110 0.55 200 1,940 282 57 8.5 800 1,020 220 1.10 200 2,425 379 57 9.0 800 1,130 330 1.65 200 2,778 388 63 9.0 > 33 TABLE A21. PROGRAMS FOR GROWING HEIFERS (200-DAY FEEDING) Av Days Total Beginning Ending Total daily on Total crude weight, weight. gain, gain, feed TDN, protein. Minimum percentage lb lb lb lb lb lb TDN C.P. 400 510 110 0.55 200 1,146 203 57 10.0 400 620 220 1.10 200 1,621 283 60 10.5 400 730 330 1.65 200 2,040 349 65 11.0 450 560 110 0.55 200 1,182 206 57 10.0 450 670 220 1.10 200 1,772 309 59 10.5 450 780 330 1.65 200 2,171 372 64 11.0 500 610 110 0.55 200 1,363 224 57 9.5 500 720 220 1.10 200 1,922 336 58 10.0 500 830 330 1.65 200 2,372 395 64 10.5 550 660 110 0.55 200 1,543 243 57 9.0 550 770 220 1.10 200 2,072 362 57 10.0 550 880 330 1.65 200 2,572 417 63 10.0 600 600 — 0.00 200 1,146 154 57 7.5 600 710 110 0.55 200 1,543 243 57 9.0 600 820 220 1.10 200 2,183 371 57 9.5 600 930 330 1.65 200 2,659 417 63 10.0 650 650 — 0.00 200 1,146 154 57 7.5 650 760 110 0.55 200 1,543 243 57 9.0 650 870 220 1.10 200 2,293 380 57 9.5 650 980 330 1.65 200 2,746 416 63 9.5 700 700 — 0.00 200 1,146 154 57 7.5 700 810 110 0.55 200 1,688 257 57 8.5 700 920 220 1.10 200 2,403 389 57 9.0 700 1,030 330 1.65 200 2,833 415 63 9.0 750 750 — 0.00 200 1,146 154 57 7.5 750 860 110 0.55 200 1,868 275 57 8.5 750 970 220 1.10 200 2,513 398 57 9.0 750 1,080 330 1.65 200 2,919 415 63 9.0 34 TABLE A22. PROGRAMS FOR GROWING STEERS (165-DAY FEEDING) Av Days Total Beginning Ending Total daily on Total crude weight, weight. gain, gain, feed TDN, protein, Minimum percentage lb lb lb lb lb lb TDN C.P. 450 630 180 1.10 165 1,340 234 60 10.5 450 720 270 1.65 165 1,618 280 65 11.0 500 680 180 1.10 165 1,470 257 58 10.0 500 770 270 1.65 165 1,723 302 64 11.0 550 730 180 1.10 165 1,601 280 57 10.0 550 820 270 1.65 165 1,912 323 63 10.5 600 780 180 1.10 165 1,626 282 57 10.0 600 870 270 1.65 165 1,997 322 63 10.0 650 830 180 1.10 165 1,736 291 57 9.5 650 920 270 1.65 165 2,083 322 63 9.5 700 880 180 1.10 165 1,846 300 57 9.5 700 970 270 1.65 165 2,179 321 63 9.5 750 930 180 1.10 165 1,957 309 57 9.0 750 1,020 270 1.65 165 2,257 320 63 9.0 800 980 180 1.10 165 2,001 312 57 9.0 800 1,070 270 1.65 165 2,294 320 63 9.0 TABLE A23. PROGRAMS FOR GROWING HEIFERS (165-DAY FEEDING) > Av Days Total Beginning Ending Total daily on Total crude weight, weight, gain, gain, feed TDN, protein, Minimum percentage lb lb lb lb lb lb TDN C.P. 450 630 180 1.10 165 1,409 246 60 11.0 450 720 270 1.65 165 1,737 299 65 11.0 500 680 180 1.10 165 1,559 272 58 10.0 500 770 270 1.65 165 1,855 322 64 11.0 550 730 180 1.10 165 1,710 298 57 10.0 550 820 270 1.65 165 2,055 345 63 10.5 600 780 180 1.10 165 1,735 300 57 10.0 600 870 270 1.65 165 2,142 344 63 10.0 650 830 180 1.10 165 1,845 309 57 9.5 650 920 270 1.65 165 2,229 344 63 9.5 700 880 180 1.10 165 1,955 318 57 9.5 700 970 270 1.65 165 2,316 343 63 9.5 750 930 180 1.10 165 2,066 327 57 9.0 750 1,020 270 1.65 165 2,402 342 63 9.0 35 TABLE A24. PROPORTIONS OF ENERGY SUPPLEMENTING FEEDS NECESSARY TO RAISE TDN LEVELS OF BASIC FEEDS TO 607c ON 100% DRY-MATTER BASIS % TDN of %TDN of ene irgy supplementing feed sa basic feed3 65 66 67 68 69 70 71 72 73 74 75 77 79 80 40 .80 .77 .74 .71 .69 .67 .65 .62 .61 .59 .57 .54 .51 .50 41 .79 .76 .73 .70 .68 .66 .63 .61 .59 .58 .56 .53 .50 .49 42 .78 .75 .72 .70 .67 .64 .62 .60 .58 .56 .55 .51 .49 .47 43 .77 .74 .71 .68 .65 .63 .61 .59 .57 .55 .53 .50 .47 .46 44 .76 .73 .70 .67 .64 .62 .60 .57 .55 .53 .52 .48 .46 .44 45 .75 .71 .68 .65 .62 .60 .58 .56 .54 .52 .50 .47 .44 .43 46 .74 .70 .67 .64 .61 .58 .56 .54 .52 .50 .48 .45 .42 .41 47 .72 .69 .65 .62 .59 .57 .54 .52 .50 .48 .46 .43 .41 .39 48 .71 .67 .63 .60 .57 .55 .52 .50 .48 .46 .44 .41 .39 .38 49 .69 .65 .61 .58 .55 .52 .50 .48 .46 .44 .42 .39 .37 .35 50 .66 .63 .59 .56 .53 .50 .48 .45 .43 .42 .40 .37 .35 .33 51 .64 .60 .56 .53 .50 .47 .45 .43 .41 .39 .38 .35 .32 .30 52 .62 .57 .53 .50 .47 .44 .42 .40 .38 .36 .35 .32 .30 .29 53 .58 .54 .50 .47 .44 .41 .39 .37 .35 .33 .32 .29 .27 .26 54 .55 .50 .46 .43 .40 .38 .35 .33 .32 .30 .29 .26 .24 .23 55 .50 .45 .42 .38 .36 .33 .31 .29 .28 .26 .25 .23 .21 .20 56 .44 .40 .36 .33 .30 .29 .27 .25 .24 .22 .21 .19 .17 .17 57 .38 .33 .30 .27 .25 .23 .21 .20 .19 .18 .17 .15 .14 .13 58 .29 .25 .22 .20 .18 .17 .15 .14 .13 .13 .12 .11 .10 .09 59 .17 .14 .13 .11 .10 .09 .08 .08 .07 .07 .06 .06 .05 .05 aOn 100%dry-matter basis. 36 TABLE A25. PROPORTIONS OF ENERGY SUPPLEMENTING FEEDS NECESSARY TO RAISE TDN LEVELS OF BASIC FEEDS TO 63% ON 100% DRY-MATTER BASIS % TDN of % TDN of energy supplementing feeds3 basic feed3 65 66 67 68 69 70 71 72 73 74 75 77 79 80 40 .92 .88 .85 .82 .79 .77 .74 .72 .70 .68 .66 .62 .59 .58 41 .92 .88 .85 .81 .79 .76 .73 .71 .69 .67 .65 .61 .58 .56 42 .91 .88 .84 .81 .78 .75 .72 .70 .68 .66 .64 .60 .57 .55 43 .91 .87 .83 .80 .77 .74 .71 .69 .67 .65 .62 .59 .56 .54 44 .90 .86 .83 .79 .76 .73 .70 .68 .66 .63 .61 .58 .54 .53 45 .90 .86 .82 .78 .75 .72 .69 .67 .64 .62 .60 .56 .53 .51 46 .90 .85 .81 .77 .74 .71 .68 .65 .63 .61 .59 .55 .52 .50 47 .89 .84 .80 .76 .73 .70 .67 .64 .62 .59 .57 .53 .50 .48 48 .88 .83 .79 .75 .71 .68 .65 .62 .60 .58 .56 .52 .48 .47 49 .88 .82 .78 .74 .70 .67 .64 .61 .58 .56 .54 .50 .47 .45 50 .87 .81 .76 .72 .68 .65 .62 .59 .57 .54 .52 .48 .45 .43 51 .86 .80 .75 .71 .67 .63 .60 .57 .55 .52 .50 .46 .44 .41 52 .85 .79 .73 .69 .65 .61 .58 .55 .52 .50 .48 .44 .41 .39 53 .83 .77 .71 .67 .62 .59 .56 .53 .50 .48 .45 .42 .38 .37 54 .82 .75 .69 .64 .60 .56 .53 .50 .47 .45 .43 .39 .36 .35 55 .80 .73 .67 .61 .57 .53 .50 .47 .44 .42 .40 .36 .33 .32 56 .78 .70 .64 .58 .54 .50 .47 .44 .41 .39 .37 .33 .30 .29 57 .75 .67 .60 .55 .50 .46 .43 .40 .38 .35 .33 .30 .27 .26 58 .71 .63 .56 .50 .45 .42 .38 .36 .33 .31 .29 .26 .24 .23 59 .67 .57 .50 .44 .40 .36 .33 .31 .29 .27 .25 .22 .20 .19 60 .60 .50 .43 .38 .33 .30 .27 .25 .23 .21 .20 .18 .16 .15 61 .50 .40 .33 .29 .25 .22 .20 .18 .17 .15 .14 .13 .11 .11 62 .33 .25 .20 .17 .14 .13 .11 .10 .09 .08 .08 .07 .06 .06 aOn 100%dry-matter basis. 37 TABLE A26. PROPORTIONS OF ENERGY SUPPLEMENTING FEEDS NECESSARY TO RAISE TDN LEVELS OF BASIC FEEDS TO 65% ON 100% DRY-MATTER BASIS %TDN of % TDN of energy supplementing feed sa basic feed3 67 68 69 70 71 72 73 74 75 76 77 78 79 80 40 .93 .89 .86 .83 .81 .78 .76 .74 .71 .69 .68 .66 .64 .62 41 .92 .89 .86 .83 .80 .77 .75 .73 .71 .69 .68 .65 .62 .60 42 .92 .88 .85 .82 .80 .77 .74 .72 .70 .68 .66 .64 .62 .60 43 .92 .88 .85 .81 .79 .76 .73 .71 .69 .67 .65 .63 .61 .59 44 .91 .88 .84 .81 .78 .75 .72 .70 .68 .66 .64 .62 .60 .58 45 .91 .87 .83 .80 .77 .74 .71 .69 .67 .65 .63 .61 .59 .57 46 .90 .86 .83 .79 .76 .73 .70 .68 .66 .63 .61 .59 .58 .56 47 .90 .86 .82 .78 .75 .72 .69 .67 .64 .62 .60 .58 .56 .55 48 .89 .85 .81 .77 .74 .71 .68 .65 .63 .61 .59 .57 .55 .53 49 .89 .84 .80 .76 .73 .70 .67 .64 .62 .59 .57 .55 .53 .52 50 .88 .84 .79 .75 .71 .68 .65 .62 .60 .58 .56 .54 .52 .50 51 .88 .82 .78 .74 .70 .67 .64 .61 .58 .56 .54 .52 .50 .48 52 .87 .81 .76 .72 .68 .65 .62 .59 .57 .54 .52 .50 .48 .46 53 .86 .80 .75 .71 .67 .63 .60 .57 .55 .52 .50 .48 .46 .44 54 .85 .79 .73 .69 .65 .61 .58 .55 .52 .50 .48 .46 .44 .42 55 .83 .77 .71 .67 .62 .57 .55 .53 .50 .48 .46 .44 .42 .40 56 .82 .75 .69 .64 .60 .56 .53 .50 .47 .45 .43 .41 .39 .38 57 .80 .73 .67 .62 .57 .53 .50 .47 .44 .42 .40 .38 .36 .35 58 .78 .70 .64 .58 .54 .50 .47 .44 .41 .39 .37 .35 .33 .32 59 .75 .67 .60 .55 .50 .46 .43 .40 .38 .35 .33 .32 .30 .29 60 .71 .63 .56 .50 .45 .42 .38 .36 .33 .31 .29 .28 .26 .25 61 .67 .57 .50 .44 .40 .36 .33 .31 .29 .27 .25 .24 .22 .21 62 .60 .50 .43 .38 .33 .30 .27 .25 .23 .21 .20 .19 .18 .17 63 .50 .40 .33 .29 .25 .22 .20 .18 .17 .15 .14 .13 .13 .12 64 .33 .25 .20 .17 .14 .13 .11 .10 .09 .08 .08 .07 .07 .06 aOn 100% dry-matter basis. 38 TABLE A27. PROPORTIONS OF ENERGY SUPPLEMENTING FEEDS NECESSARY TO RAISE TDN LEVELS OF BASIC FEEDS TO 72% ON 100% DRY-MATTER BASIS % TDN of %TDN of energy suppl ementing feeds£ i basic feed3 73 74 75 76 77 78 79 80 40 .97 .94 .91 .89 .86 .84 .82 .80 41 .97 .94 .91 .89 .86 .84 .82 .80 42 .97 .94 .91 .88 .86 .83 .81 .79 43 .97 .94 .91 .88 .85 .83 .81 .78 44 .97 .93 .90 .88 .85 .82 .80 .78 45 .96 .93 .90 .87 .84 .82 .79 .77 46 .96 .93 .90 .87 .84 .81 .79 .76 47 .96 .93 .89 .86 .83 .81 .78 .76 48 .96 .92 .89 .86 .83 .80 .77 .75 49 .96 .92 .88 .85 .82 .79 .77 .74 50 .96 .92 .88 .85 .81 .79 .76 .73 51 .95 .91 .88 .84 .81 .78 .75 .72 52 .95 .91 .87 .83 .80 .77 .74 .71 53 .95 .90 .86 .83 .79 .76 .73 .70 54 .95 .90 .86 .82 .78 .75 .72 .69 55 .94 .90 .85 .81 .77 .74 .71 .68 56 .94 .89 .84 .80 .76 .73 .70 .67 57 .94 .88 .83 .79 .75 .71 .68 .65 58 .93 .88 .82 .78 .74 .70 .67 .64 59 .93 .87 .81 .76 .72 .68 .65 .62 60 .92 .86 .80 .75 .71 .67 .63 .60 61 .92 .85 .79 .73 .69 .65 .61 .58 62 .91 .83 .77 .71 .67 .63 .59 .56 63 .90 .82 .75 .69 .64 .60 .56 .53 64 .89 .80 .73 .67 .62 .57 .53 .50 65 .88 .78 .70 .64 .58 .54 .50 .47 66 .86 .75 .67 .60 .55 .50 .46 .43 67 .83 .71 .63 .56 .50 .45 .42 .38 68 .80 .67 .57 .50 .44 .40 .36 .33 69 .75 .60 .50 .43 .38 .33 .30 .27 70 .67 .50 .40 .33 .29 .25 .22 .20 71 .50 .33 .25 .20 .17 .14 .13 .11 aOn 100% dry-matter basis. 39 TABLE A28. PROPORTIONS OF ENERGY SUPPLEMENTING FEEDS NECESSARY TO RAISE TDN LEVELS OF BASIC FEEDS TO 74% ON 100% DRY-MATTER BASIS % TDN of %TDN of energy supplementing feeds3 basic feed3 75 76 77 78 79 80 40 .97 .94 .92 .89 .87 .85 41 .97 .94 .92 .89 .87 .85 42 .97 .94 .91 .89 .86 .84 43 .97 .94 .91 .89 .86 .84 44 .97 .94 .91 .88 .86 .83 45 .97 .94 .91 .88 .85 .83 46 .97 .93 .90 .88 .85 .82 47 .96 .93 .90 .87 .84 .82 48 .96 .93 .90 .87 .84 .81 49 .96 .92 .89 .86 .83 .80 50 .96 .92 .89 .86 .83 .80 51 .96 .92 .88 .85 .82 .79 52 .96 .92 .88 .85 .81 .79 53 .95 .91 .88 .84 .81 .78 54 .95 .91 .87 .83 .80 .77 55 .95 .90 .86 .83 .79 .76 56 .95 .90 .86 .82 .78 .75 57 .94 .89 .85 .81 .77 .74 58 .94 .89 .84 .80 .76 .73 59 .94 .88 .83 .79 .75 .71 60 .93 .88 .82 .78 .74 .70 61 .93 .87 .81 .76 .72 .68 62 .92 .86 .80 .75 .71 .67 63 .92 .85 .79 .73 .69 .65 64 .91 .83 .77 .71 .67 .63 65 .90 .82 .75 .69 .64 .60 66 .89 .80 .73 .67 .62 .57 67 .88 .78 .70 .64 .58 .54 68 .86 .75 .67 .60 .55 .50 69 .83 .71 .63 .56 .50 .45 70 .80 .67 .57 .50 .44 .40 71 .75 .60 .50 .43 .38 .33 72 .67 .50 .40 .33 .29 .25 73 .50 .33 .25 .20 .17 .14 aOn 100% dry-matter basis. 40 TABLE A29. PROPORTIONS OF PROTEIN SUPPLEMENTING FEEDS NECESSARY TO RAISE CRUDE PROTEIN LEVELS OF BASIC FEEDS TO 8% ON 100% DRY-MATTER BASIS %C.P. of %C.P. of protein supplementing feeds3 basic feed3 10 15 20 25 30 35 40 45 50 4.0 .667 .363 .250 .190 .154 .129 .111 .098 .087 4.2 .655 .352 .240 .183 .147 .123 .106 .093 .083 4.4 .643 .340 .231 .175 .141 .118 .101 .089 .079 4.6 .630 .327 .221 .167 .134 .112 .096 .084 .075 4.8 .615 .314 .211 .158 .127 .106 .091 .080 .071 5.0 .600 .300 .200 .150 .120 .100 .086 .075 .067 5.2 .583 .286 .189 .141 .113 .094 .080 .070 .062 5.4 .565 .271 .178 .133 .106 .088 .075 .066 .058 5.6 .545 .256 .167 .124 .098 .082 .070 .061 .054 5.8 .525 .239 .155 .115 .091 .075 .064 .056 .050 6.0 .500 .222 .143 .105 .083 .069 .059 .051 .045 6.2 .475 .205 .131 .096 .076 .062 .053 .046 .041 6.4 .445 .186 .118 .086 .068 .056 .048 .041 .037 6.6 .412 .167 .104 .076 .060 .049 .042 .036 .032 6.8 .375 .146 .091 .066 .052 .043 .036 .031 .028 7.0 .333 .125 .077 .056 .043 .036 .030 .026 .023 7.2 .286 .103 .062 .045 .035 .029 .024 .021 .019 7.4 .231 .079 .048 .034 .027 .022 .018 .016 .014 7.6 .167 .054 .032 .023 .018 .015 .012 .011 .009 7.8 .091 .028 .016 .012 .009 .007 .006 .005 .005 30n 100% dry-matter basis. 41 TABLE A30. PROPORTIONS OF PROTEIN SUPPLEMENTING FEEDS NECESSARY TO RAISE CRUDE PROTEIN LEVELS OF BASIC FEEDS TO 9% ON 100% DRY-MATTER BASIS aOn 100% dry-matter basis. i %C.P. of % C.P. of protein supplementing feeds3 basic feed3 10 15 20 25 30 35 40 45 50 4.0 .833 .455 .312 .238 .192 .161 .139 .122 .109 4.2 .828 .445 .304 .231 .186 .156 .134 .118 .105 4.4 .822 .434 .295 .223 .180 .150 .129 .113 .101 4.6 .815 .423 .286 .216 .173 .145 .124 .109 .097 4.8 .808 .412 .276 .208 .167 .139 .119 .105 .093 5.0 .800 .400 .267 .200 .160 .133 .114 .100 .089 5.2 .792 .388 .257 .192 .153 .127 .109 .095 .085 5.4 .783 .375 .247 .184 .146 .122 .104 .091 .081 5.6 .773 .362 .236 .175 .139 .116 .099 .086 .077 5.8 .763 .348 .225 .167 .132 .110 .094 .082 .072 6.0 .750 .333 .214 .158 .125 .103 .088 .077 .068 6.2 .736 .318 .203 .149 .118 .097 .083 .072 .064 6.4 .722 .302 .191 .140 .110 .091 .077 .067 .060 6.6 .706 .286 .179 .130 .103 .084 .072 .062 .055 6.8 .687 .268 .167 .121 .095 .078 .066 .058 .051 7.0 .667 .250 .154 .111 .087 .071 .061 .053 .047 7.2 .644 .231 .141 .101 .079 .065 .055 .048 .042 7.4 .615 .211 .127 .091 .071 .058 .049 .043 .038 7.6 .584 .189 .113 .080 .062 .051 .043 .037 .033 7.8 .545 .167 .098 .070 .054 .044 .037 .032 .028 8.0 .500 .143 .083 .059 .045 .037 .031 .027 .024 8.2 .445 .118 .068 .048 .037 .030 .025 .022 .019 8.4 .375 .091 .052 .036 .028 .023 .019 .016 .014 8.6 .286 .062 .035 .024 .018 .015 .013 .011 .010 8.8 .167 .032 .018 .012 .009 .008 .006 .006 .005 i 42 TABLE A31. PROPORTIONS OF PROTEIN SUPPLEMENTING FEEDS NECESSARY TO RAISE CRUDE PROTEIN LEVELS OF BASIC FEEDS TO 10% ON 100% DRY-MATTER BASIS % C.P. of % C.P. of protein supplementing feed sa basic feed3 15 20 25 30 35 40 45 50 4.0 .545 .375 .286 .231 .194 .167 .146 .130 4.2 .536 .367 .279 .225 .188 .162 .142 .127 4.4 .528 .359 .272 .219 .183 .157 .138 .123 4.6 .519 .351 .265 .213 .178 .153 .134 .119 4.8 .510 .342 .257 .206 .172 .148 .129 .115 5.0 .500 .333 .250 .200 .167 .143 .125 .111 5.2 .490 .324 .242 .194 .161 .138 .121 .107 5.4 .479 .315 .235 .187 .155 .133 .116 .103 5.6 .468 .306 .227 .180 .150 .128 .112 .099 5.8 .457 .296 .218 .174 .144 .123 .107 .095 6.0 .444 .286 .211 .167 .138 .118 .103 .091 6.2 .432 .275 .202 .161 .133 .114 .099 .088 6.4 .419 .265 .194 .153 .126 .107 .093 .083 6.6 .405 .254 .185 .145 .120 .102 .089 .078 6.8 .390 .242 .176 .138 .113 .096 .084 .074 7.0 .375 .231 .167 .130 .107 .091 .079 .070 7.2 .359 .219 .157 .123 .101 .085 .074 .065 7.4 .342 .206 .148 .115 .094 .080 .069 .061 7.6 .324 .194 .138 .107 .088 .074 .064 .057 7.8 .306 .180 .128 .099 .081 .068 .059 .052 8.0 .286 .167 .118 .091 .074 .062 .054 .048 8.2 .265 .153 .107 .082 .067 .057 .049 .043 8.4 .242 .138 .096 .074 .060 .051 .044 .038 8.6 .219 .123 .085 .065 .053 .045 .038 .034 8.8 .194 .107 .074 .057 .046 .038 .033 .029 9.0 .167 .091 .062 .048 .038 .032 .028 .024 9.2 .137 .074 .050 .038 .031 .025 .022 .019 9.4 .107 .056 .038 .029 .023 .019 .016 .014 9.6 .074 .038 .025 .019 .015 .013 .011 .009 9.8 .038 .019 .013 .009 .007 .006 .005 .004 aOn 100% dry-matter basis. 43 TABLE A32. PROPORTIONS OF PROTEIN SUPPLEMENTING FEEDS NECESSARY TO RAISE CRUDE PROTEIN LEVELS OF BASIC FEEDS TO 11% ON 100% DRY-MATTER BASIS % C.P. of % C.P. of protein supplementing feed3 basic feed3 15 20 25 30 35 40 45 50 4.0 .636 .438 .333 .269 .226 .194 .171 .152 4.2 .629 .430 .327 .264 .221 .190 .167 .148 4.4 .623 .423 .320 .258 .216 .186 .163 .145 4.6 .615 .416 .314 .252 .211 .181 .158 .141 4.8 .608 .408 .307 .246 .205 .176 .154 .137 5.0 .600 .400 .300 .240 .200 .171 .150 .133 5.2 .592 .392 .293 .234 .195 .166 .146 .129 5.4 .583 .384 .285 .228 .189 .162 .141 .126 5.6 .574 .375 .278 .221 .184 .157 .137 .122 5.8 .565 .366 .271 .215 .178 .152 .133 .118 6.0 .556 .357 .263 .208 .172 .147 .128 .114 6.2 .545 .348 .255 .202 .167 .142 .124 .110 6.4 .535 .338 .247 .195 .161 .137 .119 .106 6.6 .524 .328 .239 .188 .155 .132 .115 .101 6.8 .512 .318 .231 .181 .149 .127 .110 .097 7.0 .500 .308 .222 .174 .143 .121 .105 .093 7.2 .487 .297 .213 .167 .137 .116 .101 .089 7.4 .474 .286 .205 .159 .130 .110 .095 .085 7.6 .459 .274 .196 .152 .124 .105 .091 .080 7.8 .444 .262 .186 .144 .118 .099 .086 .076 8.0 .429 .250 .176 .136 .111 .094 .081 .071 8.2 .412 .237 .167 .129 .104 .088 .076 .067 8.4 .394 .224 .157 .120 .098 .082 .071 .062 8.6 .375 .211 .146 .112 .091 .076 .066 .058 8.8 .355 .196 .136 .104 .084 .071 .061 .053 9.0 .333 .182 .125 .095 .077 .065 .056 .049 9.2 .310 .166 .113 .086 .069 .058 .050 .044 9.4 .285 .150 .102 .077 .062 .052 .044 .039 9.6 .259 .134 .090 .068 .055 .046 .039 .034 9.8 .230 .117 .078 .059 .047 .039 .034 .029 10.0 .200 .100 .066 .050 .040 .033 .028 .025 10.2 .166 .081 .054 .040 .032 .026 .022 .020 10.4 .130 .062 .041 .030 .024 .020 .017 .015 10.6 .090 .042 .027 .020 .016 .013 .011 .010 10.8 .047 .021 .014 .010 .008 .006 .005 .005 aOn 100% dry-matter basis. 44 TABLE A33. PROPORTIONS OF PROTEIN SUPPLEMENTING FEEDS NECESSARY TO RAISE CRUDE PROTEIN LEVELS OF BASIC FEEDS TO 12% ON 100% DRY-MATTER BASIS % C.P. of % C.P. of protein supplementing feeds3 basic feed3 15 20 25 30 35 40 45 50 4.0 .727 .500 .381 .308 .258 .222 .195 .174 4.2 .722 .494 .375 .302 .253 .218 .191 .170 4.4 .717 .487 .369 .297 .248 .213 .187 .167 4.6 .712 .481 .363 .291 .243 .209 .183 .163 4.8 .706 .474 .356 .285 .238 .205 .179 .159 5.0 .700 .467 .350 .280 .233 .200 .175 .155 5.2 .694 .459 .343 .274 .228 .195 .171 .152 5.4 .688 .452 .337 .268 .223 .191 .167 .148 5.6 .681 .444 .330 .262 .218 .186 .162 .144 5.8 .674 .437 .323 .256 .212 .181 .158 .140 6.0 .667 .429 .316 .250 .207 .176 .154 .136 6.2 .659 .420 .309 .244 .201 .172 .149 .132 6.4 .651 .412 .301 .237 .196 .167 .145 .128 6.6 .643 .403 .293 .231 .190 .162 .141 .124 6.8 .634 .394 .286 .224 .184 .157 .136 .120 7.0 .625 .385 .278 .217 .179 .152 .132 .116 7.2 .615 .375 .270 .211 .173 .146 .127 .112 7.4 .605 .365 .261 .204 .167 .140 .122 .108 7.6 .595 .355 .253 .196 .161 .136 .118 .104 7.8 .584 .343 .244 .189 .154 .130 .113 .100 8.0 .571 .333 .235 .182 .148 .125 .108 .095 8.2 .559 .322 .226 .174 .142 .119 .103 .091 8.4 .545 .310 .217 .167 .135 .114 .098 .087 8.6 .531 .298 .207 .159 .129 .108 .093 .082 8.8 .516 .286 .198 .151 .122 .103 .088 .078 9.0 .500 .273 .188 .143 .115 .097 .083 .073 9.2 .482 .259 .177 .134 .108 .090 .078 .068 9.4 .464 .245 .166 .126 .101 .084 .073 .064 9.6 .444 .230 .155 .117 .094 .078 .067 .059 9.8 .423 .215 .144 .108 .087 .072 .062 .054 10.0 .400 .200 .133 .100 .080 .066 .057 .050 10.2 .375 .183 .121 .090 .072 .060 .051 .045 10.4 .347 .166 .109 .081 .065 .054 .046 .040 10.6 .318 .145 .095 .071 .056 .047 .040 .035 10.8 .285 .130 .084 .062 .049 .041 .035 .030 11.0 .250 .111 .071 .052 .041 .034 .029 .025 11.2 .210 .090 .057 .033 .027 .024 .023 .020 11.4 .166 .069 .044 .032 .025 .020 .017 .015 11.6 .117 .047 .029 .021 .017 .014 .011 .010 11.8 .062 .024 .015 .010 .008 .007 .006 .005 a0n 100% dry-matter basis. 45 TABLE A34. ANNUAL REAL ESTATE COST PER HEAD, $ Total real estate Annual real estate cost % investment/head3 .08 .10 .12 .14 .16 .18 .20 $ 10 $ .80 $ 1.00 $ 1.20 $ 1.40 $ 1.60 $ 1.80 $ 2.00 20 1.60 2.00 2.40 2.80 3.20 3.60 4.00 30 2.40 3.00 3.60 4.20 4.80 5.40 6.00 40 3.20 4.00 4.80 5.60 5.40 7.20 8.00 50 4.00 5.00 6.00 7.00 8.00 9.00 10.00 60 4.80 6.00 7.20 8.40 9.60 10.80 12.00 70 5.60 7.00 8.40 9.80 11.20 12.60 14.00 80 6.40 8.00 9.60 11.20 12.80 14.40 16.00 90 7.20 9.00 10.80 12.60 14.40 16.20 18.00 100 8.00 10.00 12.00 14.00 16.00 18.00 20.00 110 8.80 11.00 13.20 15.40 17.60 19.80 22.00 120 9.60 12.00 14.40 16.80 19.20 21.60 24.00 130 10.40 13.00 15.60 18.20 20.80 23.40 26.00 140 11.20 14.00 16.80 19.60 22.40 25.20 28.00 150 12.00 15.00 18.00 21.00 24.00 27.00 30.00 160 12.80 16.00 19.20 22.40 25.60 28.80 32.00 170 13.60 17.00 20.40 23.80 27.20 30.60 34.00 180 14.40 18.00 21.60 25.20 28.80 32.40 36.00 190 15.20 19.00 22.80 26.60 30.40 34.20 38.00 200 16.00 20.00 24.00 28.00 32.00 36.00 40.00 Calculated from total real estate investment and the capacity (number of head) of the real estate facilities which are in use. 46 TABLE A35. REAL ESTATE COST PER HEAD SOLD, $ Annual real estate Rate of turnover cost/head .6 .8 1.0 1.2 1.4 1.6 1.8 2.0 2.2 2.4 2.6 2.8 3.0 Dollars $ 1.00 1.67 1.25 1.00 .83 .71 .63 .56 .50 .45 .42 .38 .36 .33 2.00 3.33 2.50 2.00 1.67 1.43 1.25 1.11 1.00 .91 .83 .77 .71 .67 3.00 5.00 3.75 3.00 2.50 2.14 1.88 1.67 1.50 1.36 1.25 1.15 1.07 1.00 4.00 6.67 5.00 4.00 3.33 2.86 2.50 2.22 2.00 1.81 1.67 1.54 1.43 1.33 5.00 8.33 6.25 5.00 4.17 3.57 3.13 2.78 2.50 2.27 2.08 1.92 1.79 1.67 6.00 10.00 7.50 6.00 5.00 4.29 3.75 3.33 3.00 2.73 2.50 2.31 2.14 2.00 7.00 11.67 8.75 7.00 5.83 5.00 4.38 3.89 3.50 3.18 2.92 2.69 2.50 2.33 8.00 13.33 10.00 8.00 6.67 5.71 5.00 4.44 4.00 3.64 3.33 3.08 2.86 2.67 9.00 15.00 11.25 9.00 7.50 6.43 5.63 5.00 4.50 4.09 3.75 3.46 3.21 3.00 10.00 16.67 12.50 10.00 8.33 7.14 6.25 5.56 5.00 4.55 4.17 3.85 3.57 3.33 11.00 18.33 13.75 11.00 9.17 7.86 6.88 6.11 5.50 5.00 4.58 4.23 3.93 3.67 12.00 20.00 15.00 12.00 10.00 8.57 7.50 6.67 6.00 5.45 5.00 4.62 4.29 4.00 13.00 21.67 16.25 13.00 10.83 9.29 8.13 7.22 6.50 5.91 5.42 5.00 4.64 4.33 14.00 23.33 17.50 14.00 11.67 10.00 8.75 7.78 7.00 6.36 5.83 5.38 5.00 4.67 15.00 25.00 18.75 15.00 12.50 10.71 9.38 8.33 7.50 6.82 6.25 5.77 5.36 5.00 16.00 26.67 20.00 16.00 13.33 11.43 10.00 8.89 8.00 7.27 6.67 6.15 5.71 5.33 17.00 28.33 21.25 17.00 14.17 12.14 10.63 9.44 8.50 7.72 7.08 6.54 6.07 5.67 18.00 30.00 22.50 18.00 15.00 12.86 11.25 10.00 9.00 8.18 7.50 6.92 6.43 6.00 19.00 31.67 23.75 19.00 15.83 13.57 11.88 10.56 9.50 8.64 7.92 7.31 6.79 6.33 20.00 33.33 25.00 20.00 16.67 14.29 12.50 11.11 10.00 9.09 8.33 7.69 7.14 6.67 21.00 35.00 26.25 21.00 17.50 15.00 13.13 11.67 10.50 9.55 8.75 8.08 7.50 7.00 22.00 36.67 27.50 22.00 18.33 15.71 13.75 12.22 11.00 10.00 9.17 8.46 7.86 7.33 23.00 38.33 28.75 23.00 19.17 16.43 14.38 12.78 11.50 10.45 9.58 8.85 8.21 7.67 24.00 40.00 30.00 24.00 20.00 17.14 15.00 13.33 12.00 10.91 10.00 9.23 8.57 8.00 25.00 41.67 31.25 25.00 20.83 17.86 15.63 13.89 12.50 11.36 10.42 9.62 8.93 8.33 26.00 43.33 32.50 26.00 21.67 18.57 16.25 14.44 13.00 11.82 10.83 10.00 9.29 8.67 27.00 45.00 33.75 27.00 22.50 19.29 16.88 15.00 13.50 12.27 11.25 10.38 9.64 9.00 28.00 46.67 35.00 28.00 23.33 20.00 17.50 15.56 14.00 12.73 11.67 10.77 10.00 9.33 29.00 48.33 36.25 29.00 24.17 20.71 18.13 16.11 14.50 13.18 12.08 11.15 10.36 9.67 30.00 50.00 37.50 30.00 25.00 21.43 18.75 16.67 15.00 13.64 12.50 11.54 10.71 10.00 31.00 51.67 38.75 31.00 25.83 22.14 19.38 17.22 15.50 14.09 12.92 11.92 11.07 10.33 32.00 53.33 40.00 32.00 26.67 22.86 20.00 17.78 16.00 14.54 13.33 12.31 11.43 10.67 33.00 55.00 41.25 33.00 27.50 23.57 20.63 18.33 16.50 15.00 13.75 12.69 11.79 11.00 34.00 56.67 42.50 34.00 28.33 24.29 21.25 18.89 17.00 15.45 14.17 13.08 12.14 11.33 35.00 58.33 43.75 35.00 29.17 25.00 21.88 19.44 17.50 15.91 14.58 13.46 12.50 11.67 36.00 60.00 45.00 36.00 30.00 25.71 22.50 20.00 18.00 16.36 15.00 13.85 12.85 12.00 37.00 61.67 46.25 37.00 30.83 26.43 23.13 20.56 18.50 16.82 15.42 14.23 13.21 12.33 38.00 63.33 47.50 38.00 31.67 27.14 23.75 21.11 19.00 17.27 15.83 14.62 13.57 12.67 39.00 65.00 48.75 39.00 32.50 27.86 24.38 21.67 19.50 17.73 16.25 15.00 13.93 13.00 40.00 66.67 50.00 40.00 33.33 28.57 25.00 22.22 20.00 18.18 16.67 15.38 14.29 13.33 47 TABLE A36. LABOR REQUIREMENTS PER FEEDER,3 HOURS Months in Feed and method of feeding13 feedlot 1 2 3 4 5 6 7 8 1 .20 .38 .30 .48 .17 .36 .13 .31 2 .34 .71 .52 .89 .28 .65 .18 .55 3 .47 1.02 .74 1.30 .37 .94 .24 .80 4 .59 1.34 .96 1.72 .48 1.22 .29 1.04 5 .72 1.66 1.19 2.12 .60 1.51 .35 1.28 6 .85 1.98 1.40 2.53 .68 1.80 .41 1.52 7 .98 2.29 1.63 2.94 .78 2.09 .46 1.76 8 1.12 2.60 1.85 3.35 .88 2.38 .52 2.00 9 1.25 2.93 2.08 3.76 .98 2.66 .56 2.26 10 1.37 3.24 2.29 4.16 1.08 2.95 .62 2.50 11 1.50 3.56 2.52 4.57 1.19 3.24 .67 2.74 12 1.63 3.88 2.75 4.99 1.28 3.53 .73 2.98 13 1.76 4.19 2.96 5.40 1.38 3.82 .79 3.22 14 1.90 4.51 3.19 5.81 1.49 4.10 .84 3.46 15 2.03 4.82 3.41 6.22 1.58 4.39 .90 3.71 16 2.15 5.15 3.64 6.62 1.69 4.68 .95 3.95 17 2.28 5.46 3.85 7.03 1.79 4.97 1.01 4.19 18 2.41 5.78 4.08 7.44 1.90 5.26 1.06 4.43 19 2.54 6.10 4.30 7.85 1.99 5.54 1.12 4.67 20 2.68 6.41 4.52 8.27 2.09 5.83 1.18 4.91 ^These labor requirements have been estimated by combining the times taken for various tasks on the observed farms, and include feed- ing, bedding, cleaning, inspection, receiving and shipping. 1. hay 2. hay and grain 3. silage, front-end loader direct to feed bunk 4. silage, front-end loader direct to feed bunk, and grain 5. silage, wagon to feed bunk 6. silage, wagon to feed bunk, and grain 7. self-feeding silo 8. self-feeding silo and grain 48 APPENDIX 2 COST CALCULATIONS FOR FARM PREPARED RATIONS8 Capital investment in: Equipment Storage and buildings'3 $ $ (1) (2) (3) Annual fixed costs: Depreciation: Equipment, (Dat : Storage and buildings, Cost of capital investment, (3) at Repairsd Insurance (2) at. _% Taxes on storage and buildings (2) at .% %c $ Annual operating costs: Power and utilities: tons at $ Transportation: actual cost, or_ Labor, hours at $ Custom work, actual cost, or Feed ingredients: miles at$ .tons at $ /ton tons at $ /ton Total annual costs S $ Annual feed voluem tons Cost/ton $ See Gervason and Jose: Economics of Farm Feed Processing, Economics Division, Nova Scotia Dept. of Agriculture and Marketing, Truro, N. S., 41 pp., August 1970. Those in addition to feed storage associated with the beef barn. °Typical depreciation rates are 10% of original value for equipment and 5% of original value for storages and buildings. Repairs would commonly be about 5% of original value for equipment and about 2% of original value for buildings. 49 APPENDIX 3 COSTING BLANKS FOR THE COW-CALF ENTERPRISE Information item no. Item Level 1. Cow weight and calving date 2. Energy and protein levels of basic feed, % 3. Price of basic feed/lb, fob feed bunk ? 4. Energy and protein levels of energy supplementing feed, % 5. Price of energy supplementing feed/lb, fob feed bunk ? 6. Energy and protein levels of protein supplementing feed, % 7. Price of protein supplementing feed/lb, fob feed bunk ? 8. Amount of basic feed required, air dry basis, cows, lb 9. Amount of energy supplementing feed required, air dry basis, cows, lb 10. Amount of protein supplementing feed required, air dry basis, cows, lb 11. Energy and protein levels of pasture, % 12. Amount of pasture required, cows (plus 20% for calf), acres 13. Price of pasture/ac ! 14. Amount of creep feed fed, air dry basis, lb 15. Price of creep feed/lb, fob feeding area 16. Bull weight, lb 17. Amount of basic feed required, air dry basis, bull, lb 18. Amount of energy supplementing feed required, air dry basis, bulls, lb 19. Amount of protein supplementing feed required, air dry basis, bulls, lb 20. Cow/bull ratio 21. Initial cow value, fob farm 22. Cull cow value, fob farm 23. Cow death loss % 24. Total cow depreciation, including death loss adjustment 25. Expected cow service life, years 26. Initial bull value, fob farm 27. Cull bull value, fob farm 28. Bull death loss % 29. Total bull depreciation, including death loss adjustment 30. Expected bull service life, years 31. Total real estate investment/cow 32. Annual real estate cost % 33. Hourly wage rate 34. Annual interst rate, % 35. Annual management charge, % of calf receipts 36. Expected calf price/lb, fob farm 37. Amount of bedding, lb 38. Price of bedding/lb, fob lot 39. Weaning weight, average of steers and heifers, lb 40. Weaning % aFeed prices are fob farm. In the case of homegrown feeds the price covers all costs including operator's labor and management, interest and storage charges. See 'Maritime Grain Production Costs' and 'Maritime Forage Production Costs'. 50 ITEM AMOUNTS AND COSTS PER COW PER YEAR Expense Information item no. A Basic feed, cows B Energy supp. feed, cows C Protein supp. feed, cows D Pasture, cows E Creep, calf F Basic feed, bulls G Energy supp. feed, bulls H Protein supp. feed, bulls I Salt, vitamins, minerals J Subtotal, items A- 1: feed U V W Y Z 1 to 10 inc. 1 to 13 inc. 14, 15 3,5,7,16, 17,18,19,20 ( + ) + ( + ) + Management 3,5,7,8-10, 12-19, 24, 29, 31 ,34 + 2 2 35, 39, 40, 41 _ X + Total cost/cow Receipts, lb heifer, lb steer, at $ , — T Return to labor, management and capital, U-J-Q Return to management and labor, V-S Return to capital, V-R-T Return to labor, W-T /lb. Tables Amount Cost/yr %of total cost A1 to A7 inc. A3,A8,A9 A11,A31 K Cow depreciation 21-25 inc. A12 L Bull depreciation 26-30 inc. A13 M Real estate charge 31,32 A14 N Veterinary medicine 0 Utilities and miscellaneous _ P Bedding Q Subtotal, items K-P — R Labor S Cost of capital 3,5.7.8-10, % weaning rate 51 COSTING BLANKS FOR THE FEEDER ENTERPRISE i Information item no. Item Level 1. Class of stock and feeding program 2. Beginning and ending weights, lb 3. Days on feed and annual rate of turnover 4. Energy and protein levels of basic feed, % 5. Price of basic feed/lb. fob feed bunk 6. Energy and protein levels of energy supplementing feed, % 7. Price of energy supplementing feed/lb, fob feed bunk 8. Energy and protein levels of protein supplementing feed, % 9. Price of protein supplementing feed/lb, fob feed bunk 10. Amount of basic feed required, air dry basis, lb 1 1. Amount of energy supplementing feed required, air dry basis, lb 12. Amount of protein supplementing feed required, air dry basis, lb 13. Energy and protein levels of pasture, % 14. Amount of pasture required, acres 15. Price of pasture/ac 16. Price of feeders at purchase/lb, fob farm 17. Death loss, % 18. Total real estate investment per head of capacity in use 19. Annual real estate cost, % 20. Hourly wage rate 21. Annual interest rate, % 22. Management charge, % of gross receipts 23. Price of cattle at sale/lb, fob farm 24. Amount of bedding, lb 25. Price of bedding/lb, fob farm 26. Method of feed handling 27. Hours of labor required per head 52 ITEM AMOUNTS AND COSTS PER HEAD %of Expense Item No. Table Amount Cost total cost A Basic feed 1 to 15 A16, B Energy supp. feed a C Protein supp. feed a D Salt and mineral — E Vitamins and hormones F Subtotal, items A-E: feed G Real estate charge 3, 18, 19 A34 H Feeder 2, 16 1 Death loss 2,16,17,23 J Veterinary, medicine — K Utilities, miscellaneous — L Bedding M Subtotal, items G-L 24,25 N Labor 20, 26, 27 A36 0 Cost of capital 1,4-15, 16, 18 x(V2 x + l/a x -+-) P Management 2, 22, 23 Total cost per feeder Q Receipts, lb steer at /lb R Return to labor, management and capital, Q-F-M S Return to management and labor, R-0 T Return to management, S-N U Return to capital, R-N-P V Return to labor. S-P 53 > > > ^1^%/ BIBUOrHEQUE AGRICULTURE CANADA* oSSWJTtlf 0C5 3 ^073 0005MT7S 7 INFORMATION Edifice Sir John Carling Building 930 Carling Avenue Ottawa, Ontario K1A0C7 ■ * Canada Postes Post Canada Postage paid Port paye Third Troisfeme class classe K1A0C5 Ottawa IF UNDELIVERED, RETURN TO SENDER EN CAS DE NON-LIVRAISON, RETOURNER A L'EXPEDITEUR i