{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["Introduction","Prices","Cow Milking-Purchased Replmts","Cow Milking-Raised Replmts","Replacement Heifers","Heifer Costs WI Report","Costs","Manure Credit"],"not_rendered":{"charts":0,"images":3,"macros":1,"external_links":2,"defined_names":9,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Introduction","index":0,"n_rows":47,"n_cols":12,"rows_kept":47,"cut":false,"hidden":false,"merged":[[46,1,46,10],[4,1,5,8],[4,13,5,23],[7,2,7,3],[7,4,7,5],[7,13,8,13],[28,1,29,11],[30,1,30,4],[31,1,32,11],[37,1,38,11],[41,15,41,16],[43,7,43,9]]}
[]
[]
[null,"KSU-Dairy Farm Management Guide Budgets"]
[]
[null,"Excel spreadsheets for dairy enterprise budgeting to evaluate potential income, costs and profitability"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Version- 12.2.2019"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"INTRODUCTION"]
[null,"The Kansas State University cost-return budgets were developed to serve as a barometer of profitability for various livestock industry enterprises.  These budgets are NOT intended to represent any one operation.  Each individual operation should adjust key inputs to reflect their own situation."]
[]
[null,"INSTRUCTIONS FOR THE USER:"]
[null,"Be sure to \"Enable Content\" and \"Enable Macros\" for the spreadsheet to function correctly.  Blue values are inputs that should be changed from the defaults to match your operation.  Black values are automatically calculated."]
[]
[]
[]
[]
[null,"FOR MORE INFORMATION:"]
[null,"Developed by:"]
[]
[null,"Robin Reid",null,null,null,null,null,"Glynn T. Tonsor, Ph.D."]
[null,"Extension Associate",null,null,null,null,null,"Agricultural Economist"]
[null,"Department of Agricultural Economics",null,null,null,null,null,"Department of Agricultural Economics"]
[null,"Kansas State University",null,null,null,null,null,"Kansas State University"]
[null,"robinreid@ksu.edu",null,null,null,null,null,"gtonsor@k-state.edu"]
[null,"785-532-0964",null,null,null,null,null,"785-532-1518"]
[]
[null,"Copyright 2019 AgManager.info, K-State Department of Agricultural Economics"]

{"sheet":"Prices","index":1,"n_rows":19,"n_cols":7,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
["Current Prices"]
["One Year Out Prices"]
["Five Years Out Prices"]
[null,{"$f":"A1","v":"Current Prices"},null,{"$f":"A2","v":"One Year Out Prices"},null,null,{"$f":"A3","v":"Five Years Out Prices"}]
[null,"(as of Dec. 2nd, 2019)",0,"(as of Dec. 2nd, 2019)",0,0,"(Oct. 2019 USDA)"]
["Corn ($/bu)",3.7,0,3.9000000000000004,0,0,3.45]
["Soybeans ($/bu)",8.4700000000000006,0,9.0500000000000007,0,0,8.6]
["Dairy Alfalfa ($/ton)",210,0,221.35135135135138,0,0,195.81081081081081]
["16% 100 pounds of feed ($)",{"$f":"(51/56*B6)+(8/60*B7)+(41/2000*B8)","v":8.8039761904761917},null,{"$f":"(51/56*D6)+(8/60*D7)+(41/2000*D8)","v":9.2961550836550852},null,null,{"$f":"(51/56*G6)+(8/60*G7)+(41/2000*G8)","v":8.3027525740025752}]
["Milk:Feed Ratio",{"$f":"B13/B9","v":2.0445307450367389},null,{"$f":"D13/D9","v":1.7211416823426187},null,null,{"$f":"G13/G9","v":2.1860220256148475}]
["Heifer Total Feed Cost ($)",{"$f":"ROUND(-280.44+(231.46*B9)+(-10.42*B9^2)+(-22.28*B13)+(0.72*B13^2)+69.94,0)","v":852},{"$f":"ROUND(-280.44+(231.46*C9)+(-10.42*C9^2)+(-22.28*C13)+(0.72*C13^2)+136,0)","v":-144},{"$f":"ROUND(-280.44+(231.46*D9)+(-10.42*D9^2)+(-22.28*D13)+(0.72*D13^2)+69.94,0)","v":869},-144,-144,{"$f":"ROUND(-280.44+(231.46*G9)+(-10.42*G9^2)+(-22.28*G13)+(0.72*G13^2)+69.94,0)","v":826}]
[]
["Milk ($/cwt)",18,0,16,0,0,18.149999999999999]
["Replacement Heifers (per hd)",1300,0,1257,0,0,1278]
["Dairy Bull Calves (per hd)",75,0,73,0,0,74]
["Dairy Heifer Calves (per hd)",75,0,73,0,0,74]
["Dairy Cull cow (per cwt)",38,0,37,0,0,38]
["Cull Replacement Heifer (per cwt)",107.88000000000001,0,106,0,0,106]
["Cull Yearling Heifer (per cwt)",115,0,111,0,0,113]

{"sheet":"Cow Milking-Purchased Replmts","index":2,"n_rows":129,"n_cols":13,"rows_kept":129,"cut":false,"hidden":false,"merged":[[128,9,128,10],[0,12,0,20],[4,2,4,3],[3,8,3,9],[92,0,92,9],[95,6,95,9],[93,9,93,10],[0,8,0,10],[0,3,0,7],[0,0,0,2],[101,2,101,3],[102,2,102,3],[105,2,105,3],[46,9,46,10],[127,0,127,9],[106,2,106,3],[106,4,106,5],[107,2,107,3],[107,4,107,5],[108,2,108,3],[108,4,108,5],[109,2,109,3],[109,4,109,5],[110,2,110,3],[111,2,111,3],[110,4,110,5],[111,4,111,5],[105,4,105,5],[104,4,104,5],[103,4,103,5],[95,0,95,5],[103,2,103,3],[104,2,104,3],[102,4,102,5],[101,4,101,5],[3,2,3,3],[100,2,100,3],[100,4,100,5],[4,6,4,8],[48,6,48,9],[45,0,45,9],[48,0,48,5]]}
[" KSU Dairy Cow Budget-Purchased Replacements",null,null,"Current Prices",null,null,null,null,{"$f":"IF(D1=Prices!A1,Prices!B5,IF(D1=Prices!A2,Prices!D5,Prices!G5))","v":"(as of Dec. 2nd, 2019)"},null,null,"INTERNAL NOTES:","Click on \"Current Prices\" to change to \"One Year Out Prices \" or \"Five Years Out Prices\"\n"]
[]
["Production Efficiency Information"]
["Milk Produced Per Cow (lbs)",23500]
["Replacement Heifer Purchases",0.37,"Cull Cows Sales",null,0.3,null,"Calves Sold",null,null,0.92]
[]
["Returns","Price","Unit",null,"Qty","Unit",null,null,null,"Total per Cow/Year","Total per CWT Milk/Year"]
["Milk Sales",{"$f":"IF(D1=Prices!A1,Prices!B13,IF(D1=Prices!A2,Prices!D13,IF(D1=Prices!A3,Prices!G13,\"\")))","v":18},"per cwt","x",{"$f":"B4","v":23500},"lbs",null,null,"=",{"$f":"B8*(E8/100)","v":4230},{"$f":"B8","v":18}]
["Milk Premiums",0,"per cwt","x",{"$f":"B4","v":23500},"lbs",null,null,"=",{"$f":"B9*E9","v":0},{"$f":"B9","v":0}]
["Calves Sold",{"$f":"0.5*(IF(D1=Prices!A1,Prices!B15,IF(D1=Prices!A2,Prices!D15,IF(D1=Prices!A3,Prices!G15,\"\"))))+0.5*(IF(D1=Prices!A1,Prices!B16,IF(D1=Prices!A2,Prices!D16,IF(D1=Prices!A3,Prices!G16,\"\"))))","v":75},"per head","x",{"$f":"J5","v":0.92},"hd",null,null,"=",{"$f":"B10*E10","v":69},{"$f":"J10/B4*100","v":0.29361702127659572}]
["Cull Cows Sold",{"$f":"IF(D1=Prices!A1,Prices!B17,IF(D1=Prices!A2,Prices!D17,IF(D1=Prices!A3,Prices!G17,\"\")))","v":38},"per cwt","x",1350,"lbs","x",{"$f":"E5","v":0.3},"=",{"$f":"B11*(E11/100)*H11","v":153.9},{"$f":"J11/B4*100","v":0.65489361702127669}]
["Manure Credit",null,null,null,null,null,null,null,null,120,{"$f":"J12/B4*100","v":0.51063829787234039}]
["Other Income",null,null,null,null,null,null,null,null,80,{"$f":"J13/B4*100","v":0.34042553191489361}]
["Total Gross Return",null,null,null,null,null,null,null,null,{"$f":"SUM(J8:J13)","v":4652.8999999999996},{"$f":"SUM(K8:K13)","v":19.799574468085105}]
[]
["Variable Costs"]
["Feed Cost",{"$f":"IF(D1=\"Current Prices\", (26.56+(0.1645*Prices!B9)+(0.01277*Prices!B9^2)+(-0.00273*B4)+(0.0000000746*B4^2)),IF(D1=\"One Year Out Prices\", (26.56+(0.1645*Prices!D9)+(0.01277*Prices!D9^2)+(-0.00273*B4)+(0.0000000746*B4^2)), IF(D1=\"Five Years Out Prices\", (26.56+(0.1645*Prices!G9)+(0.01277*Prices!G9^2)+(-0.00273*B4)+(0.0000000746*B4^2)),\"\")))","v":6.0409067419900992},"per head/day","x",365,"days",null,null,null,{"$f":"B17*E17","v":2204.9309608263861},{"$f":"J17/$B$4*100","v":9.3826849396867509},"Regression of FINBIN Feed Cost per head per day and Milk Produced per Cow to explain daily feed cost"]
["Replacement Heifers",{"$f":"IF(D1=Prices!A1,Prices!B14,IF(D1=Prices!A2,Prices!D14,IF(D1=Prices!A3,Prices!G14,\"\")))","v":1300},"per head","x",{"$f":"B5","v":0.37},"hd",null,null,"=",{"$f":"B18*E18","v":481},{"$f":"J18/$B$4*100","v":2.0468085106382978}]
["Cow Breeding Fees",null,null,null,null,null,null,null,null,44.5,0.18936170212765957,"Regression from FINBIN"]
["Daily Labor ",15,"per hour","x",35,"hours",null,null,"=",{"$f":"B20*E20","v":525},{"$f":"J20/$B$4*100","v":2.2340425531914896},"Matched to Regression from total labor costs from FINBIN"]
["Management Labor",25,"per hour","x",8,"hours",null,null,"=",{"$f":"B21*E21","v":200},{"$f":"J21/$B$4*100","v":0.85106382978723405},"Average of Labor and Management Charge"]
["Milk Marketing & Hauling",null,null,null,null,null,null,null,null,105,0.44680851063829791,"Average of Regression from both cow worksheets"]
["Veterinary",null,null,null,null,null,null,null,null,130,0.55319148936170215,"Regression from FINBIN"]
["Fuel & Oil",null,null,null,null,null,null,null,null,70,0.2978723404255319,"Regression from FINBIN"]
["Utilities",null,null,null,null,null,null,null,null,65,0.27659574468085107,"FINBIN average (regression had low R2)"]
["Machinery, Facility/Equip. Repairs",null,null,null,null,null,null,null,null,137,0.58297872340425527,"Regression from FINBIN"]
["Bedding",null,null,null,null,null,null,null,null,85,0.36170212765957449,"Regression from FINBIN"]
["Custom Hire",null,null,null,null,null,null,null,null,75,0.31914893617021273,"Regression from FINBIN, includes hoof trimming, hauling manure, etc. "]
["Cash Interest Paid",null,null,null,null,null,null,null,null,95,{"$f":"J29/$B$4*100","v":0.40425531914893614},"Average from FINBIN (low R2)"]
["Other variable costs",null,null,null,null,null,null,null,null,280,1.1914893617021276,"Regression from FINBIN, \"Supplies\" + $30 for BST costs"]
["  Total Variable Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J17:J30)","v":4497.4309608263866},{"$f":"SUM(K17:K30)","v":19.138004088622921}]
[]
["Fixed Costs"]
["Depreciation",null,null,null,null,null,null,null,null,185,{"$f":"J34/$B$4*100","v":0.78723404255319152},"Regression from FINBIN, Buildings and Equipment"]
["Farm/Livestock Insurance",null,null,null,null,null,null,null,null,54,{"$f":"J35/$B$4*100","v":0.22978723404255319},"Regression from FINBIN"]
["Opportunity Cost of Investment",null,null,null,null,null,null,null,null,260,1.1063829787234043,"Calculated as 5.5% of total costs ($4,753.09)"]
["Other fixed costs",null,null,null,null,null,null,null,null,115,0.48936170212765956,"Machinery and Building Leases"]
["  Total Fixed Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J34:J37)","v":614},{"$f":"SUM(K34:K37)","v":2.6127659574468085}]
[]
["Total Costs",null,null,null,null,null,null,null,null,{"$f":"J31+J38","v":5111.4309608263866},{"$f":"K31+K38","v":21.750770046069729},"Jan. 2015 ERS has $22.87 for total costs"]
[]
["Income Over Variable Costs",null,null,null,null,null,null,null,null,{"$f":"J14-J31","v":155.46903917361306},{"$f":"K14-K31","v":0.66157037946218367}]
["Income Over Total Costs ",null,null,null,null,null,null,null,null,{"$f":"J14-J40","v":-458.53096082638694},{"$f":"K14-K40","v":-1.951195577984624}]
[]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Dairy Cows-Purchased",null,null,null,null,null,null,null,null,{"$f":"Introduction!L8","v":"Version- 12.2.2019"}]
[]
[" KSU Dairy Cow Budget-Purchased Replacements"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Dairy Cows-Purchased",null,null,null,null,null,null,null,null,{"$f":"J47","v":"Version- 12.2.2019"}]
[]
[" KSU Dairy Cow Budget-Purchased Replacements"]
["Budget Assumptions"]
[]
[]
["Default Dairy Prices"]
[null,"Current","One Year Out",null,"Five Years Out"]
[{"$f":"Prices!A6","v":"Corn ($/bu)"},{"$f":"Prices!B6","v":3.7},{"$f":"Prices!D6","v":3.9000000000000004},null,{"$f":"Prices!G6","v":3.45}]
[{"$f":"Prices!A7","v":"Soybeans ($/bu)"},{"$f":"Prices!B7","v":8.4700000000000006},{"$f":"Prices!D7","v":9.0500000000000007},null,{"$f":"Prices!G7","v":8.6}]
[{"$f":"Prices!A8","v":"Dairy Alfalfa ($/ton)"},{"$f":"Prices!B8","v":210},{"$f":"Prices!D8","v":221.35135135135138},null,{"$f":"Prices!G8","v":195.81081081081081}]
[{"$f":"Prices!A9","v":"16% 100 pounds of feed ($)"},{"$f":"Prices!B9","v":8.8039761904761917},{"$f":"Prices!D9","v":9.2961550836550852},null,{"$f":"Prices!G9","v":8.3027525740025752}]
[{"$f":"Prices!A10","v":"Milk:Feed Ratio"},{"$f":"Prices!B10","v":2.0445307450367389},{"$f":"Prices!D10","v":1.7211416823426187},null,{"$f":"Prices!G10","v":2.1860220256148475}]
[]
[{"$f":"Prices!A13","v":"Milk ($/cwt)"},{"$f":"Prices!B13","v":18},{"$f":"Prices!D13","v":16},null,{"$f":"Prices!G13","v":18.149999999999999}]
[{"$f":"Prices!A14","v":"Replacement Heifers (per hd)"},{"$f":"Prices!B14","v":1300},{"$f":"Prices!D14","v":1257},null,{"$f":"Prices!G14","v":1278}]
[{"$f":"Prices!A15","v":"Dairy Bull Calves (per hd)"},{"$f":"Prices!B15","v":75},{"$f":"Prices!D15","v":73},null,{"$f":"Prices!G15","v":74}]
[{"$f":"Prices!A16","v":"Dairy Heifer Calves (per hd)"},{"$f":"Prices!B16","v":75},{"$f":"Prices!D16","v":73},null,{"$f":"Prices!G16","v":74}]
[{"$f":"Prices!A17","v":"Dairy Cull cow (per cwt)"},{"$f":"Prices!B17","v":38},{"$f":"Prices!D17","v":37},null,{"$f":"Prices!G17","v":38}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Dairy Cow-Purchased",null,null,null,null,null,null,null,null,{"$f":"J94","v":"Version- 12.2.2019"}]

{"sheet":"Cow Milking-Raised Replmts","index":3,"n_rows":140,"n_cols":13,"rows_kept":140,"cut":false,"hidden":false,"merged":[[128,2,128,3],[128,4,128,5],[138,0,138,9],[139,9,139,10],[125,2,125,3],[125,4,125,5],[126,2,126,3],[126,4,126,5],[127,2,127,3],[127,4,127,5],[122,2,122,3],[122,4,122,5],[123,2,123,3],[123,4,123,5],[124,2,124,3],[124,4,124,5],[119,2,119,3],[119,4,119,5],[121,2,121,3],[121,4,121,5],[120,2,120,3],[120,4,120,5],[117,2,117,3],[117,4,117,5],[118,2,118,3],[118,4,118,5],[115,2,115,3],[115,4,115,5],[116,2,116,3],[116,4,116,5],[114,2,114,3],[114,4,114,5],[3,2,3,3],[47,0,47,9],[48,9,48,10],[50,6,50,9],[97,0,97,5],[50,0,50,5],[94,0,94,9],[95,9,95,10],[97,6,97,9],[4,2,4,3],[4,6,4,9],[0,12,0,20],[3,6,3,9],[0,8,0,10],[0,3,0,7],[0,0,0,2]]}
[" KSU Dairy Cow Budget- Raised Replacements",null,null,"Current Prices",null,null,null,null,{"$f":"IF(D1=Prices!A1,Prices!B5,IF(D1=Prices!A2,Prices!D5,Prices!G5))","v":"(as of Dec. 2nd, 2019)"},null,null,null,"Click on \"Current Prices\" to change to \"One Year Out Prices \" or \"Five Years Out Prices\"\n"]
[]
["Production Efficiency Information",null,null,null,null,null,null,null,null,null,null,"INTERNAL NOTES:"]
["Milk Produced Per Cow (lbs)",23500,"Cull Cows Sales",null,0.3,null,"Calves Sold at Birth",null,null,null,0.46]
["Cull Replacements Sold",0.05,"Cull Yearlings Sold",null,0.02,null,"Repl. Heifer Death Loss",null,null,null,7.0000000000000007E-2]
["Replacement Heifer Turnover",{"$f":"0.5-B5-E5-K5","v":0.36}]
[]
["Returns","Price","Unit",null,"Qty","Unit",null,null,null,"Total per Cow/Year","Total per CWT Milk/Year"]
["Milk Sales",{"$f":"IF(D1=Prices!A1,Prices!B13,IF(D1=Prices!A2,Prices!D13,IF(D1=Prices!A3,Prices!G13,\"\")))","v":18},"per cwt","x",{"$f":"B4","v":23500},"lbs",null,null,"=",{"$f":"B9*(E9/100)","v":4230},{"$f":"B9","v":18}]
["Milk Premiums",0,"per cwt","x",{"$f":"B4","v":23500},"lbs",null,null,"=",{"$f":"B10*E10","v":0},{"$f":"B10","v":0}]
["Calves Sold",{"$f":"IF(D1=Prices!A1,Prices!B15,IF(D1=Prices!A2,Prices!D15,IF(D1=Prices!A3,Prices!G15,\"\")))","v":75},"per head","x",{"$f":"K4","v":0.46},"hd",null,null,"=",{"$f":"B11*E11","v":34.5},{"$f":"J11/B4*100","v":0.14680851063829786}]
["Cull Cows Sold",{"$f":"IF(D1=Prices!A1,Prices!B17,IF(D1=Prices!A2,Prices!D17,IF(D1=Prices!A3,Prices!G17,\"\")))","v":38},"per cwt","x",1350,"lbs","x",{"$f":"E4","v":0.3},"=",{"$f":"B12*(E12/100)*H12","v":153.9},{"$f":"J12/$B$4*100","v":0.65489361702127669}]
["Cull Replacements Sold",{"$f":"IF(D1=Prices!A1,Prices!B18,IF(D1=Prices!A2,Prices!D18,IF(D1=Prices!A3,Prices!G18,\"\")))","v":107.88000000000001},"per cwt","x",1250,"lbs","x",{"$f":"B5","v":0.05},"=",{"$f":"(B13*(E13/100))*H13","v":67.425000000000011},{"$f":"J13/$B$4*100","v":0.28691489361702133}]
["Cull Yearlings Sold",{"$f":"IF(D1=Prices!A1,Prices!B19,IF(D1=Prices!A2,Prices!D19,IF(D1=Prices!A3,Prices!G19,\"\")))","v":115},"per cwt","x",725,"lbs","x",{"$f":"E5","v":0.02},"=",{"$f":"B14*(E14/100)*H14","v":16.675000000000001},7.0957446808510641E-2]
["Manure Credit",null,null,null,null,null,null,null,null,{"$f":"120+(35*B6)","v":132.6},{"$f":"J15/B4*100","v":0.56425531914893612}]
["Other Income",null,null,null,null,null,null,null,null,86,{"$f":"J16/B4*100","v":0.36595744680851061}]
["Total Gross Return",null,null,null,null,null,null,null,null,{"$f":"SUM(J9:J16)","v":4721.1000000000004},{"$f":"SUM(K9:K16)","v":20.089787234042554}]
[]
["Variable Costs"]
["Heifer Feed Cost",{"$f":"IF(D1=\"Current Prices\", Prices!B11,IF(D1=\"One Year Out Prices\", Prices!D11, IF(D1=\"Five Years Out Prices\", Prices!G11,\"\")))","v":852},"total cost",null,null,null,"x",{"$f":"B6+(0.5*(B5+E5+K5))","v":0.43},null,{"$f":"B20*H20","v":366.36},{"$f":"J20/$B$4*100","v":1.5589787234042554}]
["Cow Feed Cost",{"$f":"IF(D1=\"Current Prices\", (26.56+(0.1645*Prices!B9)+(0.01277*Prices!B9^2)+(-0.00273*B4)+(0.0000000746*B4^2)),IF(D1=\"One Year Out Prices\", (26.56+(0.1645*Prices!D9)+(0.01277*Prices!D9^2)+(-0.00273*B4)+(0.0000000746*B4^2)), IF(D1=\"Five Years Out Prices\", (26.56+(0.1645*Prices!G9)+(0.01277*Prices!G9^2)+(-0.00273*B4)+(0.0000000746*B4^2)),\"\")))","v":6.0409067419900992},"per head/day","x",365,"days",null,null,null,{"$f":"B21*E21","v":2204.9309608263861},{"$f":"J21/$B$4*100","v":9.3826849396867509},"Jan. 2015 ERS has 11.45/cwt"]
["Breeding Fees",null,null,null,null,null,null,null,null,62,{"$f":"J22/$B$4*100","v":0.26382978723404255},"Regression from FINBIN"]
["Daily Labor",15,"per hour","x",42,"hours",null,null,"=",{"$f":"B23*E23","v":630},2.6808510638297873,"Matched to Regression from total labor costs from FINBIN"]
["Management Labor",25,"per hour","x",9.5,"hours",null,null,"=",{"$f":"B24*E24","v":237.5},{"$f":"J24/$B$4*100","v":1.0106382978723405}]
["Milk Marketing & Hauling",null,null,null,null,null,null,null,null,105,0.44680851063829791,"Average of Regression from both cow worksheets"]
["Veterinary",null,null,null,null,null,null,null,null,160,0.68085106382978722,"Regression from FINBIN"]
["Fuel & Oil",null,null,null,null,null,null,null,null,85,0.36170212765957449,"Regression from FINBIN"]
["Utilities",null,null,null,null,null,null,null,null,83,0.35319148936170214,"FINBIN average (regression had low R2)"]
["Machinery, Facility/Equip. Repairs",null,null,null,null,null,null,null,null,160,0.68085106382978722,"Regression from FINBIN"]
["Bedding",null,null,null,null,null,null,null,null,120,0.51063829787234039,"Regression from FINBIN"]
["Custom Hire",null,null,null,null,null,null,null,null,77,0.32765957446808508,"Regression from FINBIN"]
["Cash Interest Paid",null,null,null,null,null,null,null,null,102,{"$f":"J32/$B$4*100","v":0.43404255319148932},"Average from FINBIN (low R2)"]
["Other variable costs",null,null,null,null,null,null,null,null,303,1.2893617021276595,"Regression of Supplies from FINBIN"]
["  Total Variable Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J20:J33)","v":4695.7909608263863},{"$f":"SUM(K20:K33)","v":19.982089195005901}]
[]
["Fixed Costs"]
["Depreciation",null,null,null,null,null,null,null,null,192,{"$f":"J37/$B$4*100","v":0.81702127659574464},"Regression from FINBIN"]
["Farm/Livestock Insurance",null,null,null,null,null,null,null,null,65,{"$f":"J38/$B$4*100","v":0.27659574468085107},"Regression from FINBIN"]
["Opportunity Cost of Investment",null,null,null,null,null,null,null,null,268,1.1404255319148937,"Calculated as 5.5% of total costs ($4,901.53)"]
["Other fixed costs",null,null,null,null,null,null,null,null,134,0.57021276595744685,"Average from FINBIN (low R2)"]
["  Total Fixed Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J37:J40)","v":659},{"$f":"SUM(K37:K40)","v":2.8042553191489366}]
[]
["Total Costs",null,null,null,null,null,null,null,null,{"$f":"J34+J41","v":5354.7909608263863},{"$f":"K34+K41","v":22.786344514154838},"Jan. 2015 ERS has $22.87 for total costs"]
[]
["Income Over Variable Costs",null,null,null,null,null,null,null,null,{"$f":"J17-J34","v":25.30903917361411},{"$f":"K17-K34","v":0.1076980390366522}]
["Income Over Total Costs ",null,null,null,null,null,null,null,null,{"$f":"J17-J43","v":-633.69096082638589},{"$f":"K17-K43","v":-2.6965572801122839}]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Dairy Cows-Raised",null,null,null,null,null,null,null,null,{"$f":"Introduction!L8","v":"Version- 12.2.2019"}]
[]
[" KSU Dairy Cow Budget- Raised Replacements"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Dairy Cows-Raised",null,null,null,null,null,null,null,null,{"$f":"J49","v":"Version- 12.2.2019"}]
[]
[" KSU Dairy Cow Budget- Raised Replacements"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Budget Assumptions"]
["Default Dairy Prices"]
[null,"Current","One Year Out",null,"Five Years Out"]
[{"$f":"Prices!A6","v":"Corn ($/bu)"},{"$f":"Prices!B6","v":3.7},{"$f":"Prices!D6","v":3.9000000000000004},null,{"$f":"Prices!G6","v":3.45}]
[{"$f":"Prices!A7","v":"Soybeans ($/bu)"},{"$f":"Prices!B7","v":8.4700000000000006},{"$f":"Prices!D7","v":9.0500000000000007},null,{"$f":"Prices!G7","v":8.6}]
[{"$f":"Prices!A8","v":"Dairy Alfalfa ($/ton)"},{"$f":"Prices!B8","v":210},{"$f":"Prices!D8","v":221.35135135135138},null,{"$f":"Prices!G8","v":195.81081081081081}]
[{"$f":"Prices!A9","v":"16% 100 pounds of feed ($)"},{"$f":"Prices!B9","v":8.8039761904761917},{"$f":"Prices!D9","v":9.2961550836550852},null,{"$f":"Prices!G9","v":8.3027525740025752}]
[{"$f":"Prices!A10","v":"Milk:Feed Ratio"},{"$f":"Prices!B10","v":2.0445307450367389},{"$f":"Prices!D10","v":1.7211416823426187},null,{"$f":"Prices!G10","v":2.1860220256148475}]
[{"$f":"Prices!A11","v":"Heifer Total Feed Cost ($)"},{"$f":"Prices!B11","v":852},{"$f":"Prices!D11","v":869},null,{"$f":"Prices!G11","v":826}]
[]
[{"$f":"Prices!A13","v":"Milk ($/cwt)"},{"$f":"Prices!B13","v":18},{"$f":"Prices!D13","v":16},null,{"$f":"Prices!G13","v":18.149999999999999}]
[{"$f":"Prices!A14","v":"Replacement Heifers (per hd)"},{"$f":"Prices!B14","v":1300},{"$f":"Prices!D14","v":1257},null,{"$f":"Prices!G14","v":1278}]
[{"$f":"Prices!A15","v":"Dairy Bull Calves (per hd)"},{"$f":"Prices!B15","v":75},{"$f":"Prices!D15","v":73},null,{"$f":"Prices!G15","v":74}]
[{"$f":"Prices!A16","v":"Dairy Heifer Calves (per hd)"},{"$f":"Prices!B16","v":75},{"$f":"Prices!D16","v":73},null,{"$f":"Prices!G16","v":74}]
[{"$f":"Prices!A17","v":"Dairy Cull cow (per cwt)"},{"$f":"Prices!B17","v":38},{"$f":"Prices!D17","v":37},null,{"$f":"Prices!G17","v":38}]
[{"$f":"Prices!A18","v":"Cull Replacement Heifer (per cwt)"},{"$f":"Prices!B18","v":107.88000000000001},{"$f":"Prices!D18","v":106},null,{"$f":"Prices!G18","v":106}]
[{"$f":"Prices!A19","v":"Cull Yearling Heifer (per cwt)"},{"$f":"Prices!B19","v":115},{"$f":"Prices!D19","v":111},null,{"$f":"Prices!G19","v":113}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Dairy Cow-Raised",null,null,null,null,null,null,null,null,{"$f":"J96","v":"Version- 12.2.2019"}]

{"sheet":"Replacement Heifers","index":4,"n_rows":131,"n_cols":12,"rows_kept":131,"cut":false,"hidden":false,"merged":[[43,8,43,9],[0,11,0,19],[3,2,3,3],[0,7,0,9],[0,3,0,6],[0,0,0,2],[42,0,42,9],[98,2,98,3],[98,4,98,5],[45,0,45,1],[45,2,45,5],[45,6,45,9],[89,0,89,9],[90,8,90,9],[92,0,92,1],[92,2,92,5],[92,6,92,9],[95,0,95,5],[96,2,96,3],[96,4,96,5],[97,2,97,3],[97,4,97,5],[99,2,99,3],[99,4,99,5],[100,2,100,3],[100,4,100,5],[101,2,101,3],[101,4,101,5],[102,2,102,3],[102,4,102,5],[103,2,103,3],[103,4,103,5],[104,2,104,3],[104,4,104,5],[105,2,105,3],[105,4,105,5],[130,8,130,9],[106,2,106,3],[106,4,106,5],[107,2,107,3],[107,4,107,5],[108,2,108,3],[108,4,108,5],[109,2,109,3],[109,4,109,5],[110,2,110,3],[110,4,110,5],[129,0,129,9]]}
[" KSU Dairy Replacement Heifer Budget",null,null,"Current Prices",null,null,null,{"$f":"IF(D1=Prices!A1,Prices!B5,IF(D1=Prices!A2,Prices!D5,Prices!G5))","v":"(as of Dec. 2nd, 2019)"},null,null,"INTERNAL NOTES:","Click on \"Current Prices\" to change to \"One Year Out Prices \" or \"Five Years Out Prices\"\n"]
[]
["Production Efficiency Information"]
["Cull Replacements Sold",0.05,"Death Loss",null,7.0000000000000007E-2]
["Cull Yearlings Sold",0.02]
[]
["Returns","Price","Unit",null,"Qty","Unit",null,"%",null,"Total per Heifer"]
["Springer Heifer Sales",{"$f":"IF(D1=Prices!A1,Prices!B14,IF(D1=Prices!A2,Prices!D14,IF(D1=Prices!A3,Prices!G14,\"\")))","v":1300},"per head","x",null,null,"x",{"$f":"1-B4-B5-E4","v":0.85999999999999988},"=",{"$f":"B8*H8","v":1117.9999999999998}]
["Cull Replacements Sold",{"$f":"IF(D1=Prices!A1,Prices!B18,IF(D1=Prices!A2,Prices!D18,IF(D1=Prices!A3,Prices!G18,\"\")))","v":107.88000000000001},"per cwt","x",1250,"lbs","x",{"$f":"B4","v":0.05},"=",{"$f":"(B9*(E9/100))*H9","v":67.425000000000011}]
["Cull Yearlings Sold",{"$f":"IF(D1=Prices!A1,Prices!B19,IF(D1=Prices!A2,Prices!D19,IF(D1=Prices!A3,Prices!G19,\"\")))","v":115},"per cwt","x",725,"lbs","x",{"$f":"B5","v":0.02},"=",{"$f":"B10*(E10/100)*H10","v":16.675000000000001}]
["Manure Credit",null,null,null,null,null,null,null,null,35]
["Other Income"]
["Purchase of Heifer Calf",{"$f":"IF(D1=Prices!A1,Prices!B16,IF(D1=Prices!A2,Prices!D16,IF(D1=Prices!A3,Prices!G16,\"\")))","v":75},"per head",null,null,null,null,null,null,{"$f":"-(B13)","v":-75}]
["Total Gross Return",null,null,null,null,null,null,null,null,{"$f":"SUM(J8:J13)","v":1162.0999999999997}]
[]
["Variable Costs"]
["Feed Costs",null,null,null,null,null,null,null,null,{"$f":"IF(D1=\"Current Prices\", Prices!B11,IF(D1=\"One Year Out Prices\", Prices!D11, IF(D1=\"Five Years Out Prices\", Prices!G11,\"\")))","v":852}]
["Daily Labor",15,"per hour","x",15,"hours",null,null,null,{"$f":"B18*E18","v":225},"Total Labor FINBIN Regression (Labor hours should be 14 total)"]
["Management Labor",25,"per hour","x",3,"hours",null,null,null,{"$f":"B19*E19","v":75},"Average of Labor and Management Charge"]
["Breeding Fees",null,null,null,null,null,null,null,null,25,"FINBIN Regression"]
["Veterinary",null,null,null,null,null,null,null,null,48,"FINBIN Regression"]
["Fuel & Oil",null,null,null,null,null,null,null,null,26,"FINBIN Regression"]
["Utilities",null,null,null,null,null,null,null,null,25.5,"Average of FINBIN"]
["Machinery, Facility/Equip. Repairs",null,null,null,null,null,null,null,null,49,"FINBIN Regression"]
["Bedding",null,null,null,null,null,null,null,null,41,"FINBIN Regression (isolated spreadsheet)"]
["Custom Hire",null,null,null,null,null,null,null,null,10,"FINBIN Average of Custom Hire "]
["Cash Interest Paid",null,null,null,null,null,null,null,null,33,"Average of FINBIN"]
["Other Variable Costs",null,null,null,null,null,null,null,null,44,"Average of FINBIN"]
["  Total Variable Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J17:J28)","v":1453.5}]
[]
["Fixed Costs"]
["Depreciation",null,null,null,null,null,null,null,null,74,"FINBIN regression"]
["Insurance",null,null,null,null,null,null,null,null,18,"FINBIN regression"]
["Opportunity Cost of Investment",null,null,null,null,null,null,null,null,84,"Calculated as 5.5% of total costs ($1541)"]
["Other fixed costs",null,null,null,null,null,null,null,null,43,"FINBIN regression of Misc. + Building Leases"]
["  Total Fixed Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J32:J35)","v":219}]
[]
["Total Costs",null,null,null,null,null,null,null,null,{"$f":"J29+J36","v":1672.5}]
[]
["Income Over Variable Costs",null,null,null,null,null,null,null,null,{"$f":"J14-J29","v":-291.40000000000032}]
["Income Over Total Costs ",null,null,null,null,null,null,null,null,{"$f":"J14-J38","v":-510.40000000000032}]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Dairy Heifers",null,null,null,null,null,null,null,{"$f":"Introduction!L8","v":"Version- 12.2.2019"}]
[]
[" KSU Dairy Replacement Heifer Budget"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Heifers",null,null,null,null,null,null,null,{"$f":"I44","v":"Version- 12.2.2019"}]
[]
[" KSU Dairy Replacement Heifer Budget"]
["Budget Assumptions"]
[]
["Default Dairy Prices"]
[null,"Current","One Year Out",null,"Five Years Out"]
[{"$f":"Prices!A6","v":"Corn ($/bu)"},{"$f":"Prices!B6","v":3.7},{"$f":"Prices!D6","v":3.9000000000000004},null,{"$f":"Prices!G6","v":3.45}]
[{"$f":"Prices!A7","v":"Soybeans ($/bu)"},{"$f":"Prices!B7","v":8.4700000000000006},{"$f":"Prices!D7","v":9.0500000000000007},null,{"$f":"Prices!G7","v":8.6}]
[{"$f":"Prices!A8","v":"Dairy Alfalfa ($/ton)"},{"$f":"Prices!B8","v":210},{"$f":"Prices!D8","v":221.35135135135138},null,{"$f":"Prices!G8","v":195.81081081081081}]
[{"$f":"Prices!A9","v":"16% 100 pounds of feed ($)"},{"$f":"Prices!B9","v":8.8039761904761917},{"$f":"Prices!D9","v":9.2961550836550852},null,{"$f":"Prices!G9","v":8.3027525740025752}]
[{"$f":"Prices!A10","v":"Milk:Feed Ratio"},{"$f":"Prices!B10","v":2.0445307450367389},{"$f":"Prices!D10","v":1.7211416823426187},null,{"$f":"Prices!G10","v":2.1860220256148475}]
[{"$f":"Prices!A11","v":"Heifer Total Feed Cost ($)"},{"$f":"Prices!B11","v":852},{"$f":"Prices!D11","v":869},null,{"$f":"Prices!G11","v":826}]
[]
[{"$f":"Prices!A13","v":"Milk ($/cwt)"},{"$f":"Prices!B13","v":18},{"$f":"Prices!D13","v":16},null,{"$f":"Prices!G13","v":18.149999999999999}]
[{"$f":"Prices!A14","v":"Replacement Heifers (per hd)"},{"$f":"Prices!B14","v":1300},{"$f":"Prices!D14","v":1257},null,{"$f":"Prices!G14","v":1278}]
[{"$f":"Prices!A15","v":"Dairy Bull Calves (per hd)"},{"$f":"Prices!B15","v":75},{"$f":"Prices!D15","v":73},null,{"$f":"Prices!G15","v":74}]
[{"$f":"Prices!A16","v":"Dairy Heifer Calves (per hd)"},{"$f":"Prices!B16","v":75},{"$f":"Prices!D16","v":73},null,{"$f":"Prices!G16","v":74}]
[{"$f":"Prices!A17","v":"Dairy Cull cow (per cwt)"},{"$f":"Prices!B17","v":38},{"$f":"Prices!D17","v":37},null,{"$f":"Prices!G17","v":38}]
[{"$f":"Prices!A18","v":"Cull Replacement Heifer (per cwt)"},{"$f":"Prices!B18","v":107.88000000000001},{"$f":"Prices!D18","v":106},null,{"$f":"Prices!G18","v":106}]
[{"$f":"Prices!A19","v":"Cull Yearling Heifer (per cwt)"},{"$f":"Prices!B19","v":115},{"$f":"Prices!D19","v":111},null,{"$f":"Prices!G19","v":113}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: AM-FMG-Finishing",null,null,null,null,null,null,null,{"$f":"I91","v":"Version- 12.2.2019"}]

{"sheet":"Heifer Costs WI Report","index":5,"n_rows":38,"n_cols":15,"rows_kept":38,"cut":false,"hidden":true,"merged":[]}
[null,"Calf",null,null,"Heifer",null,null,null,"Total"]
["Liquid Feed",96]
["Calf Starter",63.42]
["Forage",5.31]
["Total Feed",{"$f":"SUM(B2:B4)","v":164.73000000000002},null,null,1046.1099999999999,null,null,null,{"$f":"B5+E5","v":1210.8399999999999}]
["Bedding",8.6300000000000008,null,null,91.57,null,null,null,{"$f":"B6+E6","v":100.19999999999999}]
["Veterinary",21.86,null,null,50.33,null,null,null,72.19]
["Breeding",null,null,null,38.54,null,null,null,38.54]
["Electric and Fuel",null,null,null,31.83,null,null,null,31.83]
["Death Loss",7.02,null,null,5.27,null,null,null,12.29]
["Interest",3.94,null,null,56.63,null,null,null,60.57]
["Paid & Unpaid Labor",122.33,null,null,307.61,null,null,null,{"$f":"B12+E12","v":429.94},"Valued at $13 per hour",null,null,{"$f":"I12/13","v":33.072307692307689},"hours","Something didn't add up here"]
["Paid & Unpaid Management",11.97,null,null,25.66,null,null,null,37.630000000000003,"Valued at $22 per hour",null,null,{"$f":"I13/22","v":1.7104545454545457}]
[]
["Sum",{"$f":"SUM(B5:B13)","v":340.48000000000008},null,null,{"$f":"SUM(E2:E13)","v":1653.55},null,null,null,1994.03]
[]
["Housing",16.32,null,null,149.04,null,null,null,165.35999999999999]
["Equipment",6.87,null,null,41.05,null,null,null,47.919999999999995,"DIRTI Total","Depreciation","Interest","Repairs","Taxes","Insurance"]
["Manure Storage",null,null,null,19.71,null,null,null,19.71,{"$f":"SUM(I17:I19)","v":232.98999999999998},{"$f":"0.07/0.15*$J$19","v":108.72866666666667},{"$f":"0.05/0.15*$J$19","v":77.663333333333341},{"$f":"0.02/0.15*$J$19","v":31.065333333333331},{"$f":"0.005/0.15*$J$19","v":7.7663333333333329},{"$f":"0.005/0.15*$J$19","v":7.7663333333333329}]
[]
["Sum",{"$f":"SUM(B17:B18)","v":23.19},null,null,{"$f":"SUM(E17:E19)","v":209.79999999999998},null,null,null,232.98999999999998]
[]
["Total Sum",{"$f":"B15+B21","v":363.67000000000007},null,null,{"$f":"E15+E21","v":1863.35},null,null,null,2227.02]
["Opportunity Cost of Unpaid Labor & Management",73.86,null,null,146.27000000000001,null,null,null,220.13]
["Return",{"$f":"B23+B24","v":437.53000000000009},null,null,{"$f":"E23+E24","v":2009.62},null,null,null,2447.15]
[]
[]
[]
[]
[]
["Feed Cost",164.74,0.44209999999999999,null,1046.1099999999999,0.57179999999999997,null,null,1210.8499999999999]
["Variable Cost (w/o labor and management)",41.34,0.12659999999999999,null,274.17,0.151,null,null,315.51]
["Labor & Management Total",134.30000000000001,0.36630000000000001,null,333.11,0.1661,null,null,467.41]
["Total Fixed Costs",23.2,6.5000000000000002E-2,null,209.8,0.1111,null,null,233]
[]
["Labor/Mngt. Required",9.9499999999999993,"Hours/calf",null,12.78,"Hours/heifer",null,null,22.729999999999997,null,"Used Labor hours * Labor Rate instead of listed Labor costs"]
["Weaning Age",7.61,"weeks",null,23.38,"Months",null,null,{"$f":"(B37/4)+E37","v":25.282499999999999},"Months"]
["Days on feed",68.599999999999994,"days",null,611.48,"Days",null,null,680.08,"Days",{"$f":"I38/30.4","v":22.371052631578952}]

{"sheet":"Costs","index":6,"n_rows":28,"n_cols":8,"rows_kept":28,"cut":false,"hidden":true,"merged":[[0,7,0,8]]}
[null,"2013 KFMA Values",null,"UW-Heifers costs 2013",null,null,null,"2014 KFMA Values"]
[null,"Total","Total for cows","Total for heifers","Total for Heifers (1 Year)","Cow %","Heifer %"]
["Feed",{"$f":"3180.29-B4","v":3080.29},{"$f":"B3-E3","v":2532.79},1095,{"$f":"D3/2","v":547.5},{"$f":"C3/B3","v":0.82225699528291163},{"$f":"1-F3","v":0.17774300471708837}]
["Bedding",100,{"$f":"B4-E4","v":50},100,{"$f":"D4/2","v":50},{"$f":"C4/B4","v":0.5},{"$f":"1-F4","v":0.5}]
["Daily Labor",333.35,null,260,{"$f":"D5/2","v":130}]
["Management Labor",498.14,null,44,22]
["Total Labor",{"$f":"B5+B6","v":831.49},{"$f":"B7-E7","v":679.49},{"$f":"D5+D6","v":304},{"$f":"E5+E6","v":152},{"$f":"C7/B7","v":0.81719563674848761},{"$f":"1-F7","v":0.18280436325151239}]
["Livestock Breeding/Marketing",87.87,{"$f":"B8-E8","v":68.37},39,19.5,0.77808125640150227,0.22191874359849773]
["Dairy Expense",366.46]
["Milk Hauling & Promotion",{"$f":"'Cow Milking-Purchased Replmts'!J22","v":105},{"$f":"B10-E10","v":105},null,null,1,0]
["Remaining amount to be added to VC",{"$f":"B9-B10","v":261.45999999999998}]
["Vet Medicine/Drugs",124.6,88.6,72,36,0.7110754414125201,0.2889245585874799]
["Utilities, Gas, Fuel, Oil",{"$f":"121.51+120.94","v":242.45},{"$f":"B13-E13","v":226.45},32,16,0.934007011755001,6.5992988244998996E-2]
["Machinery, Facility/Equip. Repairs",{"$f":"204.87+22.92+3.84","v":231.63000000000002},216.13000000000002,31,15.5,0.93308293398955233,6.6917066010447668E-2]
["Other variable costs",{"$f":"63.82+27.87+2.21+B11","v":355.35999999999996},{"$f":"B15-E15","v":324.85999999999996},61,30.5,0.91417154434939218,8.5828455650607816E-2]
[]
["Depreciation",214.48,159.97999999999999,109,54.5,0.74589705333830658,0.25410294666169342]
["Taxes",{"$f":"13.65+5.21","v":18.86},14.86,8,4,0.78791092258748674,0.21208907741251326]
["Farm/Livestock Insurance",37.5,33.5,8,4,0.89333333333333331,0.10666666666666669]
["Opportunity Cost of Investment",267.41000000000003,228.41000000000003,78,39,0.85415653864851726,0.14584346135148274]
[]
[]
[]
["Notes:"]
["Total for Heifers was determined based on 2013 Economic Cost and Labor Efficiencies Associated with Raising Dairy Herd Replacements on Wisconsin Dairy Farms and Custom Heifer Raising Operations"]
["Total for Heifers was divided by two to get a yearly cost (assuming a two year heifer development budget"]
["Total for Cows was determined by taking KFMA values and subtracting the Total for Heifers for 1 year"]
["Percentages will be used to apply costs going forward from KFMA values. "]

{"sheet":"Manure Credit","index":7,"n_rows":46,"n_cols":19,"rows_kept":46,"cut":false,"hidden":true,"merged":[[28,7,28,11],[7,1,7,4],[13,8,13,10],[14,8,14,10],[15,8,15,10],[22,1,22,3],[22,7,22,11],[28,1,28,5]]}
[]
[null,"Information from Joe based on ASABE formulas"]
[]
[null,"Lactation Days",315,"days",null,null,"Dry Period",50,"days",null,"Heifer",720,"days",null,"Phosphorus to Phosphate conversion",null,null,null,2.29]
[null,"Milk production",{"$f":"23000","v":23000},null,null,null,"Av. Body Weight",1400,null,null,"Av. Body Weight",750,null,null,"Potassium to Potash conversion",null,null,null,1.2]
[null,"Daily milk production",{"$f":"C5/C4","v":73.015873015873012},"lbs",null,null,"DM Intake (lbs)",28,null,null,"DM Intake (lbs)",18,null,null,"Pounds/kg",2.2046226199999999]
[null,null,{"$f":"C6/2.2046","v":33.119782734225261},"kg",null,null,"DM Intake (kg)",{"$f":"H6/2.2046","v":12.700716683298557},null,null,"DM Intake (kg)",{"$f":"L6/2.2046","v":8.1647464392633573},null,null,"Grams/lb",453.59237000000002]
[null,"Daily Nutrients Excreted using ASABE Standard Equations",null,null,null,null,null,null,null,null,null,null,null,null,"Pounds/gallon",8]
[null,null,null,"Intercept","Slope"]
[null,"N (gm/day)",{"$f":"$D10+C7*$E10","v":422.53556661468303},283.3,4.2039999999999997,null,null,0.13500000000000001,"Concentration of Crude Protein, %",null,null,0.12]
[null,"P (gm/day)",{"$f":"$D11+C7*$E11","v":71.616592053556133},46.015000000000001,0.77300000000000002,null,null,2.5000000000000001E-3,"Concentration of  Phosphorus, %",null,null,3.0000000000000001E-3]
[null,"K (gm/day)",{"$f":"$D12+C7*$E12","v":90.769608921605467},31.154,1.8,null,null,6.4999999999999997E-3,"Concentration of Potassium, %",null,null,0]
[]
[null,"N (lbs/day)",{"$f":"C10/453.5924","v":0.93153140708416415},null,null,null,null,{"$f":"(H7*12.747+H10*1606.29-117.5)/453.5924","v":0.57594700784670716},"N (lbs/day)",null,null,{"$f":"((L7*1000*L10)/6.25)/453.5924","v":0.345603523414097}]
[null,"P (lbs/day)",{"$f":"C11/453.5924","v":0.1578875484985113},null,null,null,null,{"$f":"(((H7*1000)*H11*H4-264.386)/H4)/453.5924","v":5.8343287295480245E-2},"P (lbs/day)",null,null,{"$f":"((L7*1000)*L11)/453.5924","v":5.4000550533452658E-2}]
[null,"K (lbs/day)",0.200112719969747,null,null,null,null,{"$f":"(H7*1000*H12)/453.5924","v":0.18200185550163672},"K (lbs/day)",null,null,{"$f":"(L7*1000*L12)/453.5924","v":0}]
[]
[null,"Nutrients Excreted per Cow for Lactation Period"]
[null,"N (lbs/year)",{"$f":"C14*$C$4","v":293.4323932315117}]
[null,"P2O5 (lbs/year)",{"$f":"C15*$C$4*S4","v":113.89218310940113}]
[null,"K2O (lbs/year)",{"$f":"C16*$C$4*S5","v":75.642608148564364}]
[]
[null,"Percentage of Nutrients Available at Application",null,null,null,null,null,"Percentage of Nutrients Available at Application"]
[null,null,"Freestall","Drylot",null,null,null,25,null,null,null,20]
[null,"N Available",0.4,0.2,null,null,null,90,null,null,null,90]
[null,"P Available",0.9,0.9,null,null,null,90,null,null,null,90]
[null,"K Available",0.9,0.9]
[]
[null,"Pounds of Nutrients Available at Application",null,null,null,null,null,"Pounds of Nutrients Available at Application"]
[null,null,"Freestall","Drylot"]
[null,"N Available",{"$f":"C19*C25","v":117.37295729260468},{"$f":"D25*C19","v":58.686478646302341},null,null,null,{"$f":"H14*H24/100*H4","v":7.1993375980838392},null,null,null,{"$f":"L14*L24/100*L4","v":49.766907371629969}]
[null,"P2O5 Available",{"$f":"C20*C26","v":102.50296479846102},{"$f":"D26*C20","v":102.50296479846102},null,null,null,{"$f":"H15*H25/100*H4*S4","v":6.012275755799239},null,null,null,{"$f":"L15*L25/100*L4*S4","v":80.132496947601069}]
[null,"K2O Available",{"$f":"C27*C21","v":68.078347333707924},68.078347333707924,null,null,null,{"$f":"H16*H26/100*H4*S5","v":9.8281001970883839},null,null,null,{"$f":"L16*L26/100*L4*S5","v":0}]
[]
[null,null,"Price","% to credit","Total Pounds Freestall",null,"Total Pounds Drylot","Heifer"]
[null,"N, lbs/cow/year",0.38,0.93899999999999995,{"$f":"C31+H31","v":124.57229489068853},null,{"$f":"D31+H31","v":65.885816244386177},{"$f":"L31/L4*365","v":25.229057209229083}]
[null,"P2O5, lbs/cow/year",0.75,0.93899999999999995,{"$f":"C32+H32","v":108.51524055426026},null,{"$f":"D32+H32","v":108.51524055426026},{"$f":"L32/L4*365","v":40.622724147047762}]
[null,"K2O, lbs/cow/year",0.4,0,77.906447530796314,null,77.906447530796314,{"$f":"L33","v":0}]
[null,"Manure application",0,1,{"$f":"(C6*2.9133*(C4/P8))+((H5/17.73)*(H4/P8))","v":8869.2513183869141},null,{"$f":"(C6*2.9133*(C4/P8))+((H5/17.73)*(H4/P8))","v":8869.2513183869141},{"$f":"4750/L4*365","v":2407.9861111111113}]
[]
[null,null,null,"Nitrogen",{"$f":"C36*D36*E36","v":44.449886262895475},null,{"$f":"C36*D36*G36","v":23.509376952321873},{"$f":"C36*D36*H36","v":9.0022321933971199}]
[null,null,null,"Phosphate",{"$f":"C37*D37*E37","v":76.421858160337777},null,{"$f":"C37*D37*G37","v":76.421858160337777},{"$f":"C37*D37*H37","v":28.608553480558385}]
[null,null,null,"Potash",{"$f":"C38*D38*E38","v":0},null,{"$f":"C38*D38*G38","v":0},0]
[null,null,null,"Application",{"$f":"C39*D39*E39","v":0},null,{"$f":"C39*D39*G39","v":0},{"$f":"C39*D39*H39","v":0}]
[null,null,null,"Net",{"$f":"E41+E42+E43-E44","v":120.87174442323325},null,{"$f":"G41+G42+G43-G44","v":99.93123511265965},{"$f":"H41+H42-H44","v":37.610785673955505}]
[null,null,null,"Budget","120 per cow",null,null,"35 per heifer"]