Table 19.-Average Income and Expenses per Acre and per Cow for Various Programs. (Continued)

 Per Acre Per Cow
 Item Program Number Program Number
 1 2a 3 1 2a 3

 Other cost for cattle:
 Breeding fees $ 6.67 $ 6.29 $ 7.20 $ 9.00 $ 9.00 $ 9.00
 Labor on cattle 4.45 4.20 4.80 6.00 6.00 6.00
 Vet., med., & ins. 2.78 2.62 3.00 3.75 3.75 3.75
 Taxes 3.70 3.50 4.00 5.00 5.00 5.00
 Prorated annual replacement
 cost of brood cow $ 33.33 $ 31.47 $ 36.00 $ 45.00 $ 45.00 $ 45.00
 Interest on investment
 in cows 15.56 14.68 16.80 21.00 21.00 21.00
 Depreciation & repairs on
 buildings & fences 2.59 2.45 2.80 3.50 3.50 3.50
 Other 2.96 2.80 3.20 4.00 4.00 4.00
 Total $ 72.04 $ 68.01 $ 77.80 $ 97.25 $ 97.25 $ 97.25
Total expenses $123.86 $118.24 $154.83 $167.21 $169.07 $193.53
Less value of culled cow sold $ 26.53 $ 25.12 $ 28.50 $ 36.12 $ 36.12 $ 35.56
Net cost of beef produced
 from calf $ 97.33 $ 93.12 $126.33 $131.09 $132.95 $157.97

Net returns $ 35.71 $ 30.27 $ 29.62 $ 48.12 $ 43.32 $ 37.08

aExpenses for Program 2 do not include cost of renovation and temporary grazing; i.e., expenses were based on post renovation per-
formance of program only.
eCost of lime is prorated on a yearly basis.