5 -

 The cost of gain ($16.15/cwt) was much lower for calves on Treatment I than
the cost of gain ($28.71/cwt) for calves on Treatment II (Table 5). The cost of
gain for calves on Treatment I was not excessively high considering the infla-
tionary prices which had to be paid for fertilizer, seed, fuel, equipment, etc.
The large losses per acre were due to the large negative margin ($19.70/cwt) which
occurred between the price ($55.70/cwt) paid for the light-weight calves in the
fall of 1973 and the value ($36.00/cwt) of the heavier animals at the end of the
trial (late spring of 1974).

 Under the conditions of this trial, it appeared that light disking of the sod
followed by seeding with a grain drill (rye) and cultipacker-seeder (ryegrass and
crimson clover) was a much better method for overseeding winter annual pastures on
an established stand of frosted bahiagrass than seeding with a pasture renovator
(rye, ryegrass, and crimson clover) without breaking the sod.