This year in February and March I bought 41 broken mouth cows. They cost me right about $34,850. I have sold 33 of those cows for a total of $33,927. That means I am still out $923 on original purchase price. I haven't figured the exact numbers yet on days on feed and days on pasture but what I did was round the number up and used a number that I know is on the long side. So at $0.75 a day per cow(rented pasture) that is $3,690. On hay at $3.00 per head a day it works out to $16,200. $923 + $3,690 + $16,200 = $20,813. That is against 8 cows and 41 calves that I still have. I got a little over $1,000 a head for the cows I have sold. So using $1,000 for the 8 I still have, $20813 - $8,000 = $12813. That $12,813 divided by the 41 calves is $312 per calf. These calves should average $800 a head at the present prices. $800 - $312 =$488 So 41 calves at $488 makes the profit $20,008. With this program I don't worry about calving out heifers or feeding long term cows. And it is certainly penciling out this year.