2. Average 5, 13, 22 and 40.

3. What is the average number of cows on hand during a year when the
 beginning inventory is 1050 and the ending inventory is 1100?

4. Figure the purchased feed cost per cow when the average number of
 .cows on hand is 950 and the purchased feeds were $7600.

5. If we had a ranch record which showed a beginning inventory of 900
 cows and an ending inventory of 1000 cows with these items of coats
 (feed, $7600, fertilizer and lime, $7500 and seeds and plants of
 $1000), what would the average feed cost per cow be?


 Feed Cost Per Pound of Beef


 In calculating the feed cost per pound of beef produced, feed costs

are determined the same way they were determined in calculating feed

post per cow. The problem here is in calculating pounds of beef produced.

When we calculate this figure, we are concerned with only the growing

stock. This includes calves, steers, young bulls and heifers which have

not entered the breeding herd. Cows and bulls in the breeding herd are


not considered.

 Example: If at the

which weighed 550 pounds

pounds at the end of the

7,500 pounds of beef.

 Ending inventory
 Beginning inventory


If feed cost had been $8


beginning of the year you had 50 head of heifers

each, and this same group of heifers weighed 700

year; this group of heifers would have produced



 50 head at 700 pounds 35,000 Ibs.
 50 head at 550 pounds -27,500 "
 7,500 lbs.

per head, the cost per pound of beef produced


would have been 5.33

 50 head x $8 $400 $. 3 or
 S$.0533 or 5.330
 7500 lbs.

 A situation you could cun into would be as follows;