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{"sheet":"Intro","index":0,"n_rows":33,"n_cols":2,"rows_kept":33,"cut":false,"hidden":false,"merged":[[0,1,0,12],[1,1,1,12],[3,1,3,12],[4,1,4,12],[5,1,5,12],[31,1,31,11],[32,1,32,11],[33,1,33,11],[7,1,7,12],[8,1,8,12],[9,1,9,12],[10,1,10,6],[10,7,10,12]]}
[null,"Stocker/Backgrounding Budget"]
[null,"Version 1.0 2024"]
[]
[null,"Andrew P. Griffith"]
[null,"Professor"]
[null,"Office: (931) 486-2129     Email: agriff14@utk.edu"]
[]
[null,"Becky Bowling"]
[null,"Extension Specialist I"]
[null,"Office: (865) 974-7016   Email: bowling10@utk.edu"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[null,"The University of Tennessee is an EEO/AA/Title VI/Title IX/Section 504/ADA/ADEA institution in the provision of its education and employment programs and services. All qualified applicants will receive equal consideration for employment and admission without regard to race, color, national origin, religion, sex, pregnancy, marital status, sexual orientation, gender identity, age, physical or mental disability, genetic information, veteran status, and parental status."]

{"sheet":"Budget","index":1,"n_rows":38,"n_cols":7,"rows_kept":38,"cut":false,"hidden":false,"merged":[[33,0,34,6],[37,0,37,7],[0,0,0,6],[32,0,32,6],[30,2,30,4],[31,1,31,4],[28,2,28,4],[22,2,22,4],[23,2,23,4],[16,1,16,4],[4,2,4,4],[35,0,36,6]]}
["Estimated Returns and Expenses for Stocker/Backgrounding Operation in Tennessee "]
["Revenue"]
[null,"Item","Unit","Quantity","Price","$/Head","Group Total $"]
[null,"Feeder Cattle1","lb",{"$f":"+'Group Data'!C20","v":800.15161290322578},2.4,{"$f":"D4*E4*(1-'Group Data'!C21)","v":1843.5493161290321},{"$f":"F4*'Group Data'!$C$15","v":114300.0576}]
[null,null,"Total Revenue",null,null,{"$f":"SUM(F4:F4)","v":1843.5493161290321},{"$f":"SUM(G4:G4)","v":114300.0576}]
[]
["Variable Expenses"]
[null,"Calf Purchase","lb",{"$f":"+'Group Data'!C17","v":504.43548387096774},{"$f":"+'Group Data'!C18","v":2.5},{"$f":"D8*E8","v":1261.0887096774193},{"$f":"F8*'Group Data'!$C$15","v":78187.5}]
[null,"Pasture Production","acre",0.66666666666666663,{"$f":"'Pasture&Hay'!E16","v":143.87},{"$f":"D9*E9","v":95.913333333333327},{"$f":"F9*'Group Data'!$C$15","v":5946.6266666666661}]
[null,"Hay Production","acre",0.3,{"$f":"'Pasture&Hay'!E37","v":222.87},{"$f":"D10*E10","v":66.861000000000004},{"$f":"F10*'Group Data'!$C$15","v":4145.3820000000005}]
[null,"Purchased Hay","ton",null,100,{"$f":"(D11*E11)/'Group Data'!C15","v":0},{"$f":"F11*'Group Data'!$C$15","v":0}]
[null,"Supplemental Feed","lb",{"$f":"'Supp Feed'!G10","v":601.35483870967744},{"$f":"'Supp Feed'!H11","v":0.17499999999999999},105.23709677419355,{"$f":"F12*'Group Data'!$C$15","v":6524.7}]
[null,"Salt & Mineral","lb",30,0.46,13.8,{"$f":"F13*'Group Data'!$C$15","v":855.6}]
[null,"Vet & Med","head",1,{"$f":"'Vet&Med'!E13","v":20.36},20.36,{"$f":"F14*'Group Data'!$C$15","v":1262.32}]
[null,"Other Expenses","head",1,{"$f":"'Other Expenses'!D9","v":1.5},1.5,{"$f":"F15*'Group Data'!$C$15","v":93}]
[null,"Labor","hours",4,15,60,{"$f":"F16*'Group Data'!$C$15","v":3720}]
[null,"Production Expenses",null,null,null,{"$f":"SUM(F8:F16)","v":1624.7601397849462},{"$f":"SUM(G8:G16)","v":100735.12866666667}]
[]
[null,"Interest on Calf Purchase","$",{"$f":"F8","v":1261.0887096774193},7.0000000000000007E-2,{"$f":"D19*E19*('Group Data'!$C$16/365)","v":36.359812214017936},{"$f":"F19*'Group Data'!$C$15","v":2254.3083572691121}]
[null,"Interest on Other Variable Expenses","$",{"$f":"SUM(F9:F16)","v":363.67143010752693},7.0000000000000007E-2,{"$f":"D20*E20*('Group Data'!$C$16/365)","v":10.485404242256214},{"$f":"F20*'Group Data'!$C$15","v":650.09506301988529}]
[null,"Marketing1","head",1,{"$f":"Marketing!E12","v":26.608873290322581},{"$f":"D21*E21*(1-'Group Data'!C21)","v":25.544518358709677},{"$f":"F21*'Group Data'!$C$15","v":1583.7601382400001}]
[null,"Land Rent","acre",0,0,{"$f":"(D22*E22)/'Group Data'!C23","v":0},{"$f":"F22*'Group Data'!$C$15","v":0}]
[null,null,"Total Variable Expenses",null,null,{"$f":"SUM(F17:F22)","v":1697.1498745999299},{"$f":"SUM(G17:G22)","v":105223.29222519566}]
[null,null,"Returns to Variable Expenses",null,null,{"$f":"F5-F23","v":146.39944152910221},{"$f":"G5-G23","v":9076.7653748043376}]
["Fixed Expenses"]
[null,"Livestock Facilities & Equipment","head",1,{"$f":"'Buildings&Equipment'!P13","v":11.6733125},{"$f":"D26*E26","v":11.6733125},{"$f":"F26*'Group Data'!$C$15","v":723.74537499999997}]
[null,"Pasture & Hay Machinery/Equipment","head",1,{"$f":"'Buildings&Equipment'!P36","v":48.32784375},{"$f":"D27*E27","v":48.32784375},{"$f":"F27*'Group Data'!$C$15","v":2996.3263124999999}]
[null,"Miscellaneous Overhead2","head",1,{"$f":"('Buildings&Equipment'!Q13+'Buildings&Equipment'!Q36)","v":47.651304583333328},{"$f":"D28*E28*0.1","v":4.7651304583333332},{"$f":"F28*'Group Data'!$C$15","v":295.43808841666663}]
[null,null,"Total Fixed Expenses",null,null,{"$f":"SUM(F26:F28)","v":64.76628670833334},{"$f":"SUM(G26:G28)","v":4015.5097759166665}]
[]
[null,null,"Total Expenses",null,null,{"$f":"F23+F29","v":1761.9161613082633},{"$f":"G23+G29","v":109238.80200111233}]
[null,"Net Return to Management",null,null,null,{"$f":"F5-F31","v":81.633154820768823},{"$f":"G5-G31","v":5061.2555988876702}]
[]
["1Feeder cattle revenue and marketing accounts for death loss. Revenue = 800 lb x $2.40/lb x (1 - death loss %). Marketing cost is calculated the same way"]
[]
["2Miscellaneous overhead is assumed to be 10 percent of total overhead costs to account for unforeseen costs associated with overhead."]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Budget-Print","index":2,"n_rows":37,"n_cols":8,"rows_kept":37,"cut":false,"hidden":true,"merged":[[36,0,36,7],[28,2,28,4],[0,0,0,7],[4,2,4,4],[16,1,16,4],[22,2,22,4],[23,2,23,4],[30,2,30,4],[31,1,31,4],[32,0,32,6],[33,0,33,6],[34,0,35,7]]}
["Estimated Returns and Expenses for Stocker/Backgrounding Operation in Tennessee "]
[null,"Item","Unit","Quantity","Price","$/Head","$/Group Total","Your Farm"]
["Revenue"]
[null,"Feeder Cattle1","lb",{"$f":"+Budget!D4","v":800.15161290322578},{"$f":"+Budget!E4","v":2.4},{"$f":"+Budget!F4","v":1843.5493161290321},{"$f":"+Budget!G4","v":114300.0576},"_________"]
[null,null,"Total Revenue",null,null,{"$f":"+Budget!F5","v":1843.5493161290321},{"$f":"+Budget!G5","v":114300.0576},"_________"]
[]
["Variable Expenses"]
[null,"Calf Purchase","lb",{"$f":"+Budget!D8","v":504.43548387096774},{"$f":"+Budget!E8","v":2.5},{"$f":"+Budget!F8","v":1261.0887096774193},{"$f":"+Budget!G8","v":78187.5},"_________"]
[null,"Pasture Production","acre",{"$f":"+Budget!D9","v":0.66666666666666663},{"$f":"+Budget!E9","v":143.87},{"$f":"+Budget!F9","v":95.913333333333327},{"$f":"+Budget!G9","v":5946.6266666666661},"_________"]
[null,"Hay Production","acre",{"$f":"+Budget!D10","v":0.3},{"$f":"+Budget!E10","v":222.87},{"$f":"+Budget!F10","v":66.861000000000004},{"$f":"+Budget!G10","v":4145.3820000000005},"_________"]
[null,"Purchased Hay","ton",{"$f":"+Budget!D11","v":0},{"$f":"+Budget!E11","v":100},{"$f":"+Budget!F11","v":0},{"$f":"+Budget!G11","v":0},"_________"]
[null,"Supplemental Feed","lb",{"$f":"+Budget!D12","v":601.35483870967744},{"$f":"+Budget!E12","v":0.17499999999999999},{"$f":"+Budget!F12","v":105.23709677419355},{"$f":"+Budget!G12","v":6524.7},"_________"]
[null,"Salt & Mineral","lb",{"$f":"+Budget!D13","v":30},{"$f":"+Budget!E13","v":0.46},{"$f":"+Budget!F13","v":13.8},{"$f":"+Budget!G13","v":855.6},"_________"]
[null,"Vet & Med","head",{"$f":"+Budget!D14","v":1},{"$f":"+Budget!E14","v":20.36},{"$f":"+Budget!F14","v":20.36},{"$f":"+Budget!G14","v":1262.32},"_________"]
[null,"Other Expenses","head",{"$f":"+Budget!D15","v":1},{"$f":"+Budget!E15","v":1.5},{"$f":"+Budget!F15","v":1.5},{"$f":"+Budget!G15","v":93},"_________"]
[null,"Labor","hours",{"$f":"+Budget!D16","v":4},{"$f":"+Budget!E16","v":15},{"$f":"+Budget!F16","v":60},{"$f":"+Budget!G16","v":3720},"_________"]
[null,"Production Expenses",null,null,null,{"$f":"SUM(F8:F16)","v":1624.7601397849462},{"$f":"SUM(G8:G16)","v":100735.12866666667},"_________"]
[]
[null,"Interest on Calf Purchase","$",{"$f":"+Budget!D19","v":1261.0887096774193},{"$f":"+Budget!E19","v":7.0000000000000007E-2},{"$f":"+Budget!F19","v":36.359812214017936},{"$f":"+Budget!G19","v":2254.3083572691121},"_________"]
[null,"Interest on Other Variable Expenses","$",{"$f":"+Budget!D20","v":363.67143010752693},{"$f":"+Budget!E20","v":7.0000000000000007E-2},{"$f":"+Budget!F20","v":10.485404242256214},{"$f":"+Budget!G20","v":650.09506301988529},"_________"]
[null,"Marketing","head",{"$f":"+Budget!D21","v":1},{"$f":"+Budget!E21","v":26.608873290322581},{"$f":"+Budget!F21","v":25.544518358709677},{"$f":"+Budget!G21","v":1583.7601382400001},"_________"]
[null,"Land Rent","acre",{"$f":"+Budget!D22","v":0},{"$f":"+Budget!E22","v":0},{"$f":"+Budget!F22","v":0},{"$f":"+Budget!G22","v":0},"_________"]
[null,null,"Total Variable Expenses",null,null,{"$f":"SUM(F17:F22)","v":1697.1498745999299},{"$f":"SUM(G17:G22)","v":105223.29222519566},"_________"]
[null,null,"Returns to Variable Expenses",null,null,{"$f":"+Budget!F24","v":146.39944152910221},{"$f":"+Budget!G24","v":9076.7653748043376},"_________"]
["Fixed Expenses"]
[null,"Livestock Facilities & Equipment","head",{"$f":"+Budget!D26","v":1},{"$f":"+Budget!E26","v":11.6733125},{"$f":"+Budget!F26","v":11.6733125},{"$f":"+Budget!G26","v":723.74537499999997},"_________"]
[null,"Pasture & Hay Machinery/Equipment","head",{"$f":"+Budget!D27","v":1},{"$f":"+Budget!E27","v":48.32784375},{"$f":"+Budget!F27","v":48.32784375},{"$f":"+Budget!G27","v":2996.3263124999999},"_________"]
[null,"Miscellaneous Overhead2","head",{"$f":"+Budget!D28","v":1},{"$f":"+Budget!E28","v":47.651304583333328},{"$f":"+Budget!F28","v":4.7651304583333332},{"$f":"+Budget!G28","v":295.43808841666663},"_________"]
[null,null,"Total Fixed Expenses",null,null,{"$f":"SUM(F26:F28)","v":64.76628670833334},{"$f":"SUM(G26:G28)","v":4015.5097759166665},"_________"]
[null,null,null,null,null,null,null,"_________"]
[null,null,"Total Expenses",null,null,{"$f":"+Budget!F31","v":1761.9161613082633},{"$f":"+Budget!G31","v":109238.80200111233},"_________"]
[null,"Net Return to Management",null,null,null,{"$f":"+Budget!F32","v":81.633154820768823},{"$f":"+Budget!G32","v":5061.2555988876702},"_________"]
[]
["Footnotes:"]
["1Feeder cattle revenue and marketing accounts for death loss. Revenue = 800 lb x $2.40/lb x (1 - death loss %). Marketing cost is calculated the same way."]
[]
["2Miscellaneous overhead is assumed to be 10 percent of total overhead costs to account for unforeseen costs associated with overhead."]

{"sheet":"Group Data","index":3,"n_rows":28,"n_cols":56,"rows_kept":28,"cut":false,"hidden":false,"merged":[[1,12,1,14],[12,0,12,2],[26,0,26,5],[1,0,1,2],[1,4,1,6],[1,8,1,10]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,20,12,5]
["Group 1 Data",null,null,null,"Group 2 Data",null,null,null,"Group 3 Data",null,null,null,"Group 4 Data",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,157,150,143,136]
["Item ","Unit","Quantity",null,"Item ","Unit","Quantity",null,"Item ","Unit","Quantity",null,"Item ","Unit","Quantity",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,490,500,525,545]
["Number of head in group","head",25,null,"Number of head in group","head",20,null,"Number of head in group","head",12,null,"Number of head in group","head",5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1.54,1.49,1.45,1.48]
["Number of days stockered","days",157,null,"Number of days stockered","days",150,null,"Number of days stockered","days",143,null,"Number of days stockered","days",136,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,2,1.9,1.8]
["Calf purchase weight","lb",490,null,"Calf purchase weight","lb",500,null,"Calf purchase weight","lb",525,null,"Calf purchase weight","lb",545]
["Calf purchase price","$/lb",2.5,null,"Calf purchase price","$/lb",2.5,null,"Calf purchase price","$/lb",2.5,null,"Calf purchase price","$/lb",2.5]
["Average daily gain","lbs",2,null,"Average daily gain","lbs",2,null,"Average daily gain","lbs",1.9,null,"Average daily gain","lbs",1.8]
["Calf sale weight","lb",{"$f":"SUM(C8*C5)+C6","v":804},null,"Calf sale weight","lb",{"$f":"SUM(G8*G5)+G6","v":800},null,"Calf sale weight","lb",{"$f":"SUM(K8*K5)+K6","v":796.7},null,"Calf sale weight","lb",{"$f":"SUM(O8*O5)+O6","v":789.8}]
[]
[]
[]
["Group Total Data"]
["Item ","Unit","Quantity"]
["Number of head in group","head",{"$f":"SUM(C4,G4,K4,O4)","v":62}]
["Average number of days stockered","days",{"$f":"IF(C15=0,0,(C4*C5+G4*G5+K4*K5+O4*O5)/C15)","v":150.33870967741936}]
["Average calf purchase weight","lb",{"$f":"IF(C15=0,0,(C4*C6+G4*G6+K4*K6+O4*O6)/C15)","v":504.43548387096774}]
["Average calf purchase price","$/lb",{"$f":"IF(C7=0,0,(C4*C6*C7+G4*G6*G7+K4*K6*K7+O4*O6*O7)/(C4*C6+G4*G6+K4*K6+O4*O6))","v":2.5}]
["Average daily gain","lbs",{"$f":"IF(C15=0,0,(C4*C8+G4*G8+K4*K8+O4*O8)/C15)","v":1.9645161290322579}]
["Calf sale weight","lb",{"$f":"IF(C15=0,0,(C4*C9+G4*G9+K4*K9+O4*O9)/C15)","v":800.15161290322578}]
["Death loss","%",0.04]
[]
["Expected number of head stockered in a year","head",500]
[]
[]
[]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Supp Feed","index":4,"n_rows":14,"n_cols":8,"rows_kept":14,"cut":false,"hidden":false,"merged":[[1,0,1,7]]}
[]
["Supplemental Feed for Calves"]
[null,null,null,"Unit Weight",null,"Quantity Fed","Total Fed","Cost"]
["Feed Description","Unit","$/Unit","lbs","Days Fed","lbs/day","lbs","$/Calf"]
["14% Commercial Feed","ton",350,2000,{"$f":"'Group Data'!$C$16","v":150.33870967741936},4,{"$f":"E5*F5","v":601.35483870967744},{"$f":"IF(G5>0,(G5/D5)*C5,0)","v":105.23709677419355}]
["Corn Gluten","ton",240,2000,{"$f":"'Group Data'!$C$16","v":150.33870967741936},null,{"$f":"E6*F6","v":0},{"$f":"IF(G6>0,(G6/D6)*C6,0)","v":0}]
["Soy Hulls","ton",225,2000,{"$f":"'Group Data'!$C$16","v":150.33870967741936},null,0,0]
["Other",null,0,null,{"$f":"'Group Data'!$C$16","v":150.33870967741936},null,0,0]
["Other",null,0,null,{"$f":"'Group Data'!$C$16","v":150.33870967741936},null,0,0]
["Total Cost of Supplemental Feed for Calves",null,null,null,null,null,{"$f":"SUM(G5:G9)","v":601.35483870967744},{"$f":"SUM(H5:H9)","v":105.23709677419355}]
[null,null,null,null,null,null,"$/lb. Fed",{"$f":"IF(G10>0,H10/G10,0)","v":0.17499999999999999}]
[]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Pasture&Hay","index":5,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[[1,0,1,4],[17,0,17,4],[40,0,40,7]]}
[]
["Pasture Expenses per Acre"]
[null,null,null,null,"Cost"]
["Item","Unit","$/Unit","Quantity","$/acre"]
["Prorated Establishment Cost","acre",40,1,{"$f":"C5*D5","v":40}]
["Nitrogen","lb",0.6,60,{"$f":"C6*D6","v":36}]
["Phosphorus (P2O5)","lb",0.53,30,15.9]
["Potassium (K2O)","lb",0.43,30,12.9]
["Fertilizer Application","acre",9,1,9]
["Lime","ton",50,0.2,10]
["Lime Application","acre",12,0.2,2.4000000000000004,null,null,"Hay & Pasture Acreage Calculator per Stocker"]
["Herbicide","acre",7,1,7,null,null,"Stocking Rate (head/acre)",1.5]
["Herbicide Application","acre",10.67,1,10.67,null,null,"Hay Yield (tons/acre)",2.5]
["Other","acre",0,null,{"$f":"C14*D14","v":0},null,null,"Feeding (days/year)",150]
["Other","acre",0,null,0,null,null,"Fed (lb/day)",10]
["Total Pasture Expenses",null,null,null,{"$f":"SUM(E5:E15)","v":143.87},null,null,"Total Fed (tons/year)",{"$f":"(I14*I15)/2000","v":0.75}]
[null,null,null,null,null,null,null,"Pasture (acre/stocker)",{"$f":"SUM(1/I12)","v":0.66666666666666663}]
["Hay Expenses per Acre",null,null,null,null,null,null,"Hay (acre/stocker)",{"$f":"SUM(I16/I13)","v":0.3}]
[null,null,null,null,"Cost"]
["Item","Unit","$/Unit","Quantity","$/acre"]
["Prorated Establishment Cost","acre",40,1,{"$f":"C21*D21","v":40}]
["Nitrogen","lb",0.6,100,{"$f":"C22*D22","v":60}]
["Phosphorus (P2O5)","lb",0.53,30,15.9]
["Potassium (K2O)","lb",0.43,30,12.9]
["Fertilizer Application","acre",9,1,9]
["Lime","ton",50,0.2,10]
["Lime Application","acre",12,0.2,2.4000000000000004]
["Herbicide","acre",7,1,7]
["Herbicide Application","acre",10.67,1,10.67]
["Mowing","acre",17.5,1,17.5]
["Teddering","acre",9.5,1,9.5]
["Raking","acre",9,1,9]
["Baling","bale",14,1,14]
["Moving/Hauling","acre",5,1,5]
["Other","acre",0,null,{"$f":"C35*D35","v":0}]
["Other","acre",0,null,0]
["Total Hay Expenses",null,null,null,{"$f":"SUM(E21:E36)","v":222.87}]
["To assist in calculating fertilizer costs and hay needs visit the following web address:"]
["https://arec.tennessee.edu/extension/"]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Vet&Med","index":6,"n_rows":17,"n_cols":5,"rows_kept":17,"cut":false,"hidden":false,"merged":[[16,0,16,6],[1,0,1,4]]}
[]
["Veterinary Expenses for Calves"]
[null,null,null,"No. of","Total"]
["Item Description","Unit","$/Unit","Treatments","$/head"]
["Implant","head",5,1,{"$f":"C5*D5","v":5}]
["Respiratory Vaccine, IBR/BVD/PI3/BRSV ","head",2,1,{"$f":"C6*D6","v":2}]
["Respiratory Vaccine, IBR/BVD/PI3/BRSV, (pasteurella)","head",5.2,1,{"$f":"C7*D7","v":5.2}]
["Clostridial Bacterin/Toxoid, 7-way Blackleg/Somubac","head",1.33,2,{"$f":"C8*D8","v":2.66}]
["Deworm","head",4,1,4]
["Fly Tags","head",1.5,1,1.5]
["Other","head",0,1,{"$f":"C11*D11","v":0}]
["Other","head",0,1,0]
["Total Veterinary Expenses for Calves",null,null,null,{"$f":"SUM(E5:E12)","v":20.36}]
[]
[]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Marketing","index":7,"n_rows":14,"n_cols":7,"rows_kept":14,"cut":false,"hidden":false,"merged":[[1,0,1,4]]}
[]
["Marketing Cost"]
[null,null,null,"Price","Amount"]
["Item","Unit","Quantity","$/unit","$/head"]
["Commission","%",0,{"$f":"Budget!F5","v":1843.5493161290321},{"$f":"C5*D5","v":0}]
["Commission","Head",1,16,{"$f":"C6*D6","v":16}]
["Yardage","Day",1,0,0]
["Check-off","Head",1,1.5,1.5]
["Insurance","%",2.5000000000000001E-3,{"$f":"Budget!F5","v":1843.5493161290321},4.6088732903225802]
["Hauling","Loaded Miles",30,3,{"$f":"C10*D10/F10","v":4.5},20,"Head per load"]
["Other",null,null,null,0]
["Total Marketing Cost",null,null,null,{"$f":"SUM(E5:E11)","v":26.608873290322581}]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Buildings&Equipment","index":8,"n_rows":48,"n_cols":17,"rows_kept":48,"cut":false,"hidden":false,"merged":[[1,0,1,16],[21,0,21,16]]}
[]
["Buildings and Handling Equipment Expenses"]
[null,"Purchase",null,null,"Salvage","Salvage","Average","Useful",null,"Interest",null,null,"Property",null,null,"Fixed Cost","Overhead"]
["Item","Price","Units","Cost","Percent","Value1","Value2","Life","Depreciation3","Rate","Interest4","Insurance5","Tax6","Repairs7","Head/yr","$/Head","$/Head"]
["Hay Barn (30'X50'X14')",9000,1,{"$f":"B5*C5","v":9000},0.2,{"$f":"D5*E5","v":1800},{"$f":"(D5+F5+I5)/2","v":5640},15,{"$f":"(D5-F5)/H5","v":480},5.2499999999999998E-2,{"$f":"G5*J5","v":296.09999999999997},{"$f":"G5*0.005","v":28.2},{"$f":"G5*0.005","v":28.2},{"$f":"D5*0.02","v":180},{"$f":"+'Group Data'!$C$23","v":500},{"$f":"(I5+SUM(K5:N5))/O5","v":2.0249999999999999},{"$f":"(I5+K5)/O5","v":1.5521999999999998}]
["Equipment Shed (20'X40'X14')",5000,1,{"$f":"B6*C6","v":5000},0.2,{"$f":"D6*E6","v":1000},{"$f":"(D6+F6+I6)/2","v":3133.3333333333335},15,{"$f":"(D6-F6)/H6","v":266.66666666666669},5.2499999999999998E-2,{"$f":"G6*J6","v":164.5},{"$f":"G6*0.005","v":15.666666666666668},{"$f":"G6*0.005","v":15.666666666666668},{"$f":"D6*0.02","v":100},{"$f":"+'Group Data'!$C$23","v":500},{"$f":"(I6+SUM(K6:N6))/O6","v":1.125},{"$f":"(I6+K6)/O6","v":0.8623333333333334}]
["Corral and Chute/Head Gate",13000,1,13000,0.16,2080,8222.5,8,1365,5.2499999999999998E-2,431.68124999999998,41.112500000000004,41.112500000000004,260,{"$f":"+'Group Data'!$C$23","v":500},4.2778124999999996,3.5933625]
["Fencing",14000,1,14000,0,0,7700,10,1400,5.2499999999999998E-2,404.25,38.5,{"$f":"G8*0","v":0},280,{"$f":"+'Group Data'!$C$23","v":500},4.2454999999999998,3.6084999999999998]
["Water Systems",7000,0,0,0,0,0,10,0,5.2499999999999998E-2,0,0,{"$f":"G9*0","v":0},0,{"$f":"+'Group Data'!$C$23","v":500},0,0]
["Stock Trailer (6'X20')",12000,0,{"$f":"B10*C10","v":0},0.31,{"$f":"D10*E10","v":0},{"$f":"(D10+F10+I10)/2","v":0},11,{"$f":"(D10-F10)/H10","v":0},5.2499999999999998E-2,{"$f":"G10*J10","v":0},{"$f":"G10*0.005","v":0},{"$f":"G10*0.005","v":0},{"$f":"D10*0.02","v":0},{"$f":"+'Group Data'!$C$23","v":500},{"$f":"(I10+SUM(K10:N10))/O10","v":0},{"$f":"(I10+K10)/O10","v":0}]
["Other",0,0,0,0,0,0,10,0,5.2499999999999998E-2,0,0,0,0,{"$f":"+'Group Data'!$C$23","v":500},0,0]
["Other",0,0,0,0,0,0,10,0,5.2499999999999998E-2,0,0,0,0,{"$f":"+'Group Data'!$C$23","v":500},0,0]
["Total Building and Handling Equipment Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P5:P12)","v":11.6733125},{"$f":"SUM(Q5:Q12)","v":9.6163958333333319}]
["1Salvage Value is assumed percentage of Cost"]
["2Average Value = (Cost + Salvage Value + 1-year Depreciation) ÷ 2"]
["3Depreciation = (Cost - Salvage Value ÷ Useful Life) "]
["4Interest = (Average Value × Interest Rate)"]
["5Insurance = (Average Value × 0.5%)"]
["6Property Tax = (Average Value × 0.5%), Fencing and Watering = 0%"]
["7Repairs = (Cost × 1%)"]
[]
["Machinery Expenses"]
[null,"Purchase",null,null,"Salvage","Salvage","Average","Useful",null,"Interest",null,null,"Property",null,null,"Fixed Cost","Overhead"]
["Item","Price","Units","Cost","Percent","Value1","Value2","Life","Depreciation3","Rate","Interest4","Insurance5","Tax6","Repairs7","Head/yr","$/Head","$/Head"]
["60 hp Tractor",35000,1,{"$f":"B25*C25","v":35000},0.33,{"$f":"D25*E25","v":11550},{"$f":"(D25+F25+I25)/2","v":24056.666666666668},15,{"$f":"(D25-F25)/H25","v":1563.3333333333333},5.2499999999999998E-2,{"$f":"G25*J25","v":1262.9749999999999},{"$f":"G25*0.005","v":120.28333333333335},{"$f":"G25*0.005","v":120.28333333333335},{"$f":"D25*0.02","v":700},{"$f":"+'Group Data'!$C$23","v":500},{"$f":"(I25+SUM(K25:N25))/O25","v":7.5337500000000004},{"$f":"(I25+K25)/O25","v":5.6526166666666668}]
["80 hp Tractor",45000,1,{"$f":"B26*C26","v":45000},0.33,{"$f":"D26*E26","v":14850},{"$f":"(D26+F26+I26)/2","v":30930},15,{"$f":"(D26-F26)/H26","v":2010},5.2499999999999998E-2,{"$f":"G26*J26","v":1623.825},{"$f":"G26*0.005","v":154.65},{"$f":"G26*0.005","v":154.65},{"$f":"D26*0.02","v":900},{"$f":"+'Group Data'!$C$23","v":500},{"$f":"(I26+SUM(K26:N26))/O26","v":9.6862499999999994},{"$f":"(I26+K26)/O26","v":7.2676499999999997}]
["Disc Mower (10'6'' cut)",11000,1,11000,0.14000000000000001,1540.0000000000002,6861.25,8,1182.5,5.2499999999999998E-2,360.21562499999999,34.306249999999999,34.306249999999999,220,{"$f":"+'Group Data'!$C$23","v":500},3.6626562499999999,3.0854312500000001]
["Hay Rake (8-Wheel)",9000,1,9000,0.2,1800,5760,10,720,5.2499999999999998E-2,302.39999999999998,28.8,28.8,180,{"$f":"+'Group Data'!$C$23","v":500},2.52,2.0448]
["Hay Baler (Round 5'X6')",35000,1,35000,0.27,9450,23502.5,10,2555,5.2499999999999998E-2,1233.8812499999999,117.5125,117.5125,700,{"$f":"+'Group Data'!$C$23","v":500},9.4478124999999995,7.5777624999999995]
["Hay Wagon",4000,1,4000,0.1,400,2380,10,360,5.2499999999999998E-2,124.94999999999999,11.9,11.9,80,{"$f":"+'Group Data'!$C$23","v":500},1.1775,0.96989999999999998]
["Rotary Mower (15')",12000,1,12000,0.14000000000000001,1680.0000000000002,7485,8,1290,5.2499999999999998E-2,392.96249999999998,37.425000000000004,37.425000000000004,240,{"$f":"+'Group Data'!$C$23","v":500},3.995625,3.3659250000000003]
["Tractor Mounted Sprayer",2000,1,2000,0.38,760,1421.3333333333333,15,82.666666666666671,5.2499999999999998E-2,74.61999999999999,7.1066666666666665,7.1066666666666665,40,{"$f":"+'Group Data'!$C$23","v":500},0.42299999999999999,0.31457333333333332]
["Truck",40000,1,40000,0.25,10000,26250,12,2500,5.2499999999999998E-2,1378.125,131.25,131.25,800,{"$f":"+'Group Data'!$C$23","v":500},9.8812499999999996,7.7562499999999996]
["Other",0,0,{"$f":"B34*C34","v":0},0,{"$f":"D34*E34","v":0},{"$f":"(D34+F34+I34)/2","v":0},10,{"$f":"(D34-F34)/H34","v":0},5.2499999999999998E-2,{"$f":"G34*J34","v":0},{"$f":"G34*0.005","v":0},{"$f":"G34*0.005","v":0},{"$f":"D34*0.02","v":0},{"$f":"+'Group Data'!$C$23","v":500},0,0]
["Other",0,0,{"$f":"B35*C35","v":0},0,{"$f":"D35*E35","v":0},{"$f":"(D35+F35+I35)/2","v":0},10,{"$f":"(D35-F35)/H35","v":0},5.2499999999999998E-2,{"$f":"G35*J35","v":0},{"$f":"G35*0.005","v":0},{"$f":"G35*0.005","v":0},{"$f":"D35*0.02","v":0},{"$f":"+'Group Data'!$C$23","v":500},{"$f":"(I35+SUM(K35:N35))/O35","v":0},{"$f":"(I35+K35)/O35","v":0}]
["Total Machinery Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P25:P35)","v":48.32784375},{"$f":"SUM(Q25:Q35)","v":38.034908749999992}]
["1Salvage Value is assumed percentage of Cost"]
["2Average Value = (Cost + Salvage Value + 1-year Depreciation) ÷ 2"]
["3Depreciation = (Cost - Salvage Value ÷ Useful Life) "]
["4Interest = (Average Value × Interest Rate)"]
["5Insurance = (Average Value × 0.5%)"]
["6Property Tax = (Average Value × 0.5%), Fencing and Watering = 0%"]
["7Repairs = (Cost × 1%)"]
[]
["To assist in calculating fencing costs visit the following web address:"]
["https://arec.tennessee.edu/extension/"]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Other Expenses","index":9,"n_rows":11,"n_cols":4,"rows_kept":11,"cut":false,"hidden":false,"merged":[[1,0,1,3]]}
[]
["Other Expenses"]
[null,null,"Price","Amount"]
["Item","Unit","$/unit","$/head"]
["Tags","Head",1.5,{"$f":"C5","v":1.5}]
["Other","Head",null,0]
["Other","Head",null,0]
["Other","Head",null,0]
["Total Other Expenses",null,null,{"$f":"SUM(D5:D8)","v":1.5}]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]