At what age are the heifers sold? A heifer that is sold as 5 months pregnant, with an expected calving age of 24 months, is 19 months old at sale. Age at sale

Variable costs of getting the heifer from birth to the day she is sold. This covers the feeding costs, but also costs of insemination, veterinary care and bedding material. Variable costs (feed, breeding, vet)

In Denmark, average labor costs of raising youngstock are around €0.40 per day. One could argue, that labor costs are fixed and that the labor costs of producing 1 extra heifer are 0. However, when the farm systematically sells 30% of the heifers every year, selling heifers is an enterprise of it's own and should be evaluated accordingly. Setting the costs to 0 furthermore implies, that there is no alternative use of labor on the farm. Labor costs 

In Denmark, average costs of housing and the costs of capital being tied up in the livestock, are around €0.5 per day. One could argue, that housing costs are fixed and that the costs of producing 1 extra heifer are 0. However, when the farm systematically sells 30% of the heifers every year, selling heifers is an enterprise of it's own and should be evaluated accordingly. Setting the costs to 0 furthermore implies, that there is no alternative use of the stable space. Fixed costs (housing, capital)

Mortality rate of calves, after being born alive (alive 24 hours after birth) Calf mortality

Proportion of heifers that gets slaughtered, due to reproductive failure or bad leg health for example Slaughtered heifers

Average bonus paid for crossbred-calves. For example: the farmer receives €100 for a Holstein bull calf. For crossbred calves the farmer receives €120 (heifer calf) and €180 (bull calf). So the bonus compared to the bull calf is €20 and €80, respectively. On average, the bonus is therefor €50 [(€20+€80)/2]. Bonus for crossbred calves

We compare 2 options in this calculator: the farmer can either produce heifers for sale or the farmer can use beef semen and sell crossbred calves. "Selling heifers" breaks even compared to "using beef semen", in case the heifers are sold at the price presented in this cell. In case the bonus for crossbred-calves is higher, the price for heifers should also be higher. Minimum sales price