SA Poultry Budgets 2015 V5

Estimating Costs and Returns
For Small-Scale Poultry Enterprises

Authors:
Martha Sullins, Food Systems and Business Management Specialist, Colorado State University
Jeffrey E. Tranel, Agricultural & Business Management Economist, Colorado State University
Jennifer Cook, Small Acreage Management Coordinator, Colorado State University
Aaron Waller, Agricultural Economist, USDA Natural Resources Conservation Service
One of the best ways to estimate the profitability of an agricultural enterprise is to do an "enterprise budget
budget is a simple listing of income and expenses, based on a set of assumptions. Enterprise budgets estimate p
agricultural enterprises. They are useful for performing breakeven analyses and can be used to select the mix of e
farm.
The following worksheets - as seen on the tabs across the bottom of the Excel screen - contain sample b
broilers...., . The information presented in the budgets serves only as a guide. These data do not replace the know
from your records and your mentor, lender, tax professional, and other persons knowledgeable about your
You may enter your own data into any cell having a pale yellow background with blue colored font. All o
locked. The green colored text boxes located to the right of the budget provide information about entering data
template. The glossary provides a definition of the terms used in enterprise budgeting.
Colorado State University
olorado State University
tate University
servation Service
to do an "enterprise budget". An enterprise

nterprise budgets estimate profitability for
be used to select the mix of enterprises on a
cel screen - contain sample budgets for

data do not replace the knowledge available
s knowledgeable about your business.
with blue colored font. All other cells are
mation about entering data into the budget
n enterprise budgeting.
Production & Management Assumptions:
Flock Size
Number poults purchased/flock 95 Mortality Rate Prior to Processing 2.0%
Poult Mortality Rate 5.0% Number of Birds Harvested 88
Average Flock Size 90.25 Average Live Weight at Harvest(lbs/bird) 5.00
Number weeks to harvest weight 9 Interest Rate, Operating Monies 1.5%
Number of Flocks per Year 4
Summary
Total Total
Per Bird Per Flock
Gross Revenues 17.19 1,512
Variable Expenses
Purchased Feed 5.65 513
Poultry Medical & Breeding 2.16 190
Poultry Supplies 0.69 61
Marketing 2.86 252
Labor (non-marketing) 2.34 206
Machinery & Equipment (non-capital) 0.57 50
Land & Buildings (non-capital) 0.00 0
Overhead/Administration 0.03 3
Subtotal of Variable Expenses 14.31 1,275
Interest on Operating Expenses 0.11 9.56
Total Variable Expenses 14.41 1,285
Net Cash Receipts From Operations 2.77 227.45
Capital Assets 1.37 120.76
Net Returns to Land, Owner's Labor, Management, and Risk $1.40 $106.69
Gross Revenues
Avg. Weight Price Total Total
Sale Item Quanity Units (per unit) ($/unit) Per Bird Per Flock
Whole chickens 70 Birds $15.00 11.93 1,050
Cut-up chicken 23 Birds 3.35 $6.00 5.25 462
Feathers Each 0.00 0
Other 0 0.00 $0.00 0.00 0
Total Gross Revenues 17.19 $1,512
Purchased Feed
Lbs Per Week Price Total Total
Description Per Bird Weeks ($/lb) Per Bird Per Flock
Starter Feed 0.50 3 0.50 0.75 71
Broiler Feed 2.50 6 0.30 4.50 406
Supplements/Additives 0.00 0 0.00 0.00 0
Other 1.00 1 0.40 0.40 36
Total Purchased Feed $5.65 $513
Poultry Medical
Price Total Total
Description Quantity Unit ($/Unit) Per Bird Per Flock
Poults Purchased 95 Each 1.95 2.11 185
Antibiotics 90 Each 0.00 0.00 0
Wormer 0 Each 0.00 0.00 0
Vaccines-poultry 0 Each 0.00 0.00 0
Other Medical Treatment $0 total dollars 0.00 0
Medical Supplies $20 total dollars 0.06 5
Total Medical Expenses $2.16 $190

Poultry Supplies
Price Total Total
Leg bands or wing tags 90 Bird 0.15 0.15 14
Bedding (wood chips) 95 Pounds 0.50 0.54 48
Other 0 Total/year 0.00 0
Total Poultry Supplies Expenses $0.69 $61
Marketing
Price Total Total
Labels 88 Per bird 0.05 0.05 4
Packaging (bags) 88 Per bird 0.44 0.44 39
Promotional items 50 Total dollars per year 0.14 13
Licenses, permits 50 Total dollars per year 0.14 13
Processing-transportation 100 Total dollars per trip 0.28 25
Processing-slaughter fees 88 Per bird $1.80 1.80 158
Marketing Fees & Advertising 0 Total dollars per year 0.00 0
Monthly Salaries - Marketing 0 months $900 0.00 0
Hourly Labor - Marketing 0 hours/year $15.00 0.00 0
FICA on Direct Marketing Labor 0 total dollars 7.65% 0.00 0
Other $0 total dollars 0.00 0
Total Marketing Expenses $2.86 $252
Labor (Not Marketing)

Price Total Total
Monthly Salaries 0 months $800 0.00 0
Hourly Labor 40 hours/year $10 1.14 100
FICA $100 total dollars 7.65% 0.02 2
Worker's Comp Insurance 1 $100 17.65 0.05 4
Unemployment Insurance $400 total dollars 1.14 100
Total Labor Expenses $2.34 $206

Machinery & Equipment (non-capital)
Total Total
Description Quantity Unit Per Bird Per Flock
Fuel $200 total dollars 0.57 50
Maintenance & Repairs $0 total dollars 0.00 0
Equipment Leases total dollars 0.00 0
Machine Hire total dollars 0.00 0
Total Machinery & Equipment Expenses $0.57 50
Land & Buildings Expenses (non-capital)

Total Total
Poultry Drinking Water $0 total dollars 0.00 0
Rents and Leases $0 total dollars 0.00 0
Utilities $0 total dollars 0.00 0
Building & Fence Repairs $0 total dollars 0.00 0
Insurance (Bldgs, Veh, Product Liability) $0 total dollars 0.00 0
Total Land and Buildings $0.00 $0
Overhead/Administration
Total Use By This Total Total
Description Cost Unit Enterprise Bird Per Flock
Accounting & Tax Preparation $100 total dollars 10.00% 0.03 3

Legal Fees $0 total dollars 10.00% 0.00 0
Consulting Fees $0 total dollars 10.00% 0.00 0
Web Site & Social Media $0 total dollars 10.00% 0.00 0
Real Estate Taxes $0 total dollars 10.00% 0.00 0
Insurance (Bldgs, Mach, L'Stock) $0 total dollars 10.00% 0.00 0
Insurance (Liability) $0 total dollars 10.00% 0.00 0
Insurance (Product & Special Event) $0 total dollars 10.00% 0.00 0
Insurance (Auto) $0 total dollars 10.00% 0.00 0
Licenses, Memberships, Certifications $0 total dollars 10.00% 0.00 0
Other $0 total dollars 10.00% 0.00 0
Total Overhead/ Administration $0.03 $3

Capital Assets
Total Years Use By This Total Total
Description Value Of Use Enterprise Per Bird Per Flock
Guard Animals
Animal #1 $400 5 0.23 20
Animal #2 $0 5 0.00 0
Buildings & Land
Buildings (poultry housing) $1,500 15 10.00% 0.03 3
Land $0 25 10.00% 0.00 0
Fencing $5,000 15 10.00% 0.09 8
Other $0 0 0.00% 0.00 0
Vehicles & Equipment
Pickup $10,000 6 5.00% 0.24 21
Poultry transport cages $465 7 100.00% 0.19 17
Brooder $0 10 100.00% 0.00 0
Cooler, freezer $3,000 10 50.00% 0.43 38
Waterers, feeders $600 10 100.00% 0.17 15
ATV/UTV $0 0 0.00% 0.00 0
Other $0 0 0.00% 0.00 0
Total Capital Assets $1.37 $121

COLORADO LIVESTOCK ENTERPRISE BUDGET
BROILERS - TURKEY, SMALL FLOCK, 2015
This template (decision tool) is designed to help calculate the annual revenues, annual variable costs, and annual fixed costs
associated with raising flocks of turkeys for meat production. It can be used to calculate a budget for any breed of turkey
(standard broad breast and heritage breeds) by adjusting the cost of poults, number of weeks to harvest weight, mortality
rate, average harvest weight, and pounds of feed fed per week (and therefore rate of gain) according to each breed's
characteristics.

Flock Size
Number poults purchased/flock 200 Mortality Rate Prior to Processing 5.0%
Poult Mortality Rate 5.0% Number of Birds Harvested 181
Average Flock Size 190 Average Harvest Weight (lbs/bird) 30.00
Number weeks to harvest weight 18 Interest Rate, Operating Monies 1.5%
Number of Flocks per Year 2
Summary
Total Total
Per Bird Per Flock
Gross Revenues 49.28 8,920

Variable Expenses
Purchased Feed 10.95 2,096
Poultry Medical & Breeding 5.53 1,000
Poultry Supplies 0.71 129
Marketing 4.63 838
Labor (non-marketing) 2.35 425
Machinery & Equipment (non-capital) 0.55 100
Land & Buildings (non-capital) 0.00 0
Overhead/Administration 0.03 5.00
Subtotal of Variable Expenses 24.75 4,593
Interest on Operating Expenses 0.19 34
Total Variable Expenses 24.93 4,627
Net Cash Receipts From Operations 24.35 4,293
Capital Assets 2.19 396
Net Returns to Land, Owner's Labor, Management, and Risk $22.16 $3,897
Gross Revenues
Whole turkeys 151 Birds $40.00 33.37 6,040
Cut-up turkey 30 Brids 12.00 $8.00 15.91 2,880
Other Each 0 $0.00 0.00 0
Other 0 0 $0.00 0.00 0
Total Gross Revenues $49.28 $8,920

Purchased Feed
Starter Feed 0.50 6 0.50 1.50 300
Turkey Grower 2.25 12 0.35 9.45 1795
Supplements/Additives 0.00 0 0 0.00 0
Other 0.00 0 0 0.00 0
Total Purchased Feed $10.95 $2,096
Poultry Medical & Breeding

Price Total Total
Poults Purchased 200 Each 5.00 5.52 1,000
Total Medical Expenses $5.53 $1,000
Poultry Supplies
Price Total Total
Bedding (wood chips, shavings) 200 Pounds 0.50 0.55 100
Other 0 Bird 0.00 0
Marketing
Price Total Total
Labels 181 Per bird 0.50 0.50 91
Packaging (bags) 181 Per bird 0.44 0.44 80
Licenses, permits $200 Total dollars per year 0.55 100
Processing-transportation 0.00 0
Processing-slaughter fees 181 Per bird 3.00 3.00 543
Monthly Salaries - Marketing 0 months $900 0.00 0
Hourly Labor - Marketing 0 hours/year $15.00 0.00 0
FICA on Direct Marketing Labor 0 total dollars 7.65% 0.00 0

Price Total Total
Hourly Labor 40 hours/year $10 1.10 200

Total Total
Total Machinery & Equipment Expenses $0.55 $100

Total Total

Capital Assets
Value Of Use Enterprise Per Bird Per Flock
Guard Animals
Animal #1 $400 5 0.22 40
Animal #2 $0 5 0.00 0
Buildings & Land
Land $0 25 10.00% 0.00 0
Fencing $5,000 15 10.00% 0.09 17
Other $0 0 0.00% 0.00 0
Pickup $10,000 6 5.00% 0.23 42
Poultry transport cages $2,625 7 100.00% 1.04 188
Brooder $0 10 100.00% 0.00 0
Cooler, freezer $3,000 10 50.00% 0.41 75
ATV/UTV $0 0 0.00% 0.00 0
Other $0 0 0.00% 0.00 0

Production & Management Assumptions
Number of Poults: Enter the number of poults purchased for each flock. Note that each flock represents one
cycle of growth to harvest (slaughter).
Poult Mortality Rate: Enter the percentage of poults that will not survive beyond the first 2-3 weeks.
Average Flock Size: This is the number of birds that are placed on broiler feed (poults purcahsed less
mortalities).
Number of Weeks to Harvest Weight: Enter the total expected numberof weeks birds will be on feed, until
harvest weight is reached.
Mortality Rate Prior to Processing: Enter the percentage of birds expected to die prior to slaughter (include
predator losses and those mortalities incurred during transport to slaughter facility).
Average Harvest Weight: Enter the average weight (in pounds) of broilers selected for harvest. It is assumed
that the harvest weight is also the average net sale weight.
Interest Rate for Operating Monies: Enter an annual interest rate at which operating money can be borrowed
from a lending institution, personal "savings" account, etc.
Number of Flocks per Year: Number of times you expect to raise one flock of broilers to harvest.
Gross Revenues
Whole Turkeys: Enter the average retail or wholeasle price per pound at which you anticipate selling your broilers.
Cut-up Turkeys: Enter the number of turkeys, average net weight and average price per pound (retail or wholesale)
for turkey pieces or ground turkey meat sold by the pound.
Feathers: Enter the weight and price per unit weight or total net sales price for feathers.
Other Byproducts: Enter the weight and price per unit weight or total net sales price for any other products sold
(e.g. giblets, liver).
Purchased Feed
Lbs/Day: The number of pounds of each feed type you will feed each bird per week.
Weeks: The number of weeks per cycle during which each feed type will be administered.
Price: The price per pound of each feed type.
Poultry Medical and Breeding

Poults Purchased: The number of poults purchased for production each cycle.
Antibiotics: The price per dose of administering one round of an antibiotic to each bird in the flock. It is assumed
that all birds in the flock receive the antibiotic.
Wormer: The price per dose of administering one round of a wormer to each bird in the flock. It is assumed that
all birds in the flock receive the wormer.
Vaccine: The price per dose of administering one round of a vaccine to each bird in the flock. It is assumed that
all birds in the flock receive the vaccine.
Other Medical: The total dollars spent each year for medical purposes, supplies, tests, etc. that are not included
elsewhere.
Medical Supplies: The total dollars spent each year for medical supplies such as syringes, needles, small medical
equipment and miscellaneous medications.
Wormer: The price per dose of administering one round of a wormer to each bird in the flock. It is assumed that
all birds in the flock receive the wormer.
Vaccine: The price per dose of administering one round of a vaccine to each bird in the flock. It is assumed that
all birds in the flock receive the vaccine.
Other Medical: The total dollars spent each year for medical purposes, supplies, tests, etc. that are not included
elsewhere.
Medical Supplies: The total dollars spent each year for medical supplies such as syringes, needles, small medical
Poultry Supplies
Leg Bands or Wing Tags: Enter the price per band or tag for all broilers in the flock.
Bedding: Enter the number of pounds, and unit price of bedding purchased for each flock of broilers. Use other to
enter information if multiple bedding types are used.
Other: Enter the total dollars spent each year on other poultry supplies that are not entered elsewhere.
Marketing
Labels, Packaging: Enter the per unit cost for each label, bag and/or other packaging used tor processed
broilers.
Promotional Items: Enter the total dollars allocated to rack cards brochures and other promotional items.
Licenses, permits: Enter the total dollars spent each year for farmers market fees, retail licensing and other
permits required to sell chickens or poultry byproducts.
Processing Transportation: Enter the total cost of shipping live birds to slaughter facility and return shipping
cost of frozen or refrigerated product post- slaughter and processing.
Processing Slaughter fees: Enter the per bird cost of slaughter & processing.
Marketing Fees and Advertising: Enter the total dollars spent for vendor displays, advertising, etc. Any costs
associated with web site and social media presenses should not be included here.
Monthly Salaries - Marketing: This section is for calculating labor costs (paid as monthly salaries) associated
with marketing activities. All labor not associated with marketing activities should be entered in the "Labor
(Not Marketing" section. If it is difficult to separate various labor charges, enter all labor in the "Labor"
section. Make sure not to duplicate labor costs.
Enter the number of months in which salaries are paid to employees and the average monthly salary
for all employees for marketing activities. If there are multiple enterprises, this amount should be the
portion of salaries associated with the enterprise.
Hourly Labor - Marketing: This section is for calculating labor costs (hourly) associated with marketing
activities. All labor not associated with marketing activities should be entered in the "Labor (Not Marketing"
section. If it is difficult to separate various labor charges, enter all labor in the "Labor" section. Make sure
not to duplicate labor costs.
Enter the number of number of hours people are paid to perform work associated with this enterprise
and the average hourly rate.
Other: Enter the total dollars spent each year on other marketing costs which are not entered elsewhere.
Labor (not marketing related)

Monthly Salaries: Enter the number of months in which salaries are paid to employees and the average monthly
salary for all employees. If there are multiple enterprises, this amount should be the portion of salaries
associated with this enterprise. Make sure to not duplicate labor costs included in the "Marketing" section.
Hourly Labor: Enter the number of number of hours people are paid to perform work associated with this
enterprise and the average hourly rate. Make sure to not duplicate labor costs included in the "Marketing"
section.
Workman's Compensation Insurance: Enter the rate charged per hundred dollars of all employee compensation
- monthly salaries and hourly wages in this section and the marketing section.
Labor (not marketing related)
Monthly Salaries: Enter the number of months in which salaries are paid to employees and the average monthly
salary for all employees. If there are multiple enterprises, this amount should be the portion of salaries
associated with this enterprise. Make sure to not duplicate labor costs included in the "Marketing" section.
Hourly Labor: Enter the number of number of hours people are paid to perform work associated with this
enterprise and the average hourly rate. Make sure to not duplicate labor costs included in the "Marketing"
section.
Workman's Compensation Insurance: Enter the rate charged per hundred dollars of all employee compensation
Unemployment Insurance: Enter the total dollars spent each year for unemployment insurance.
Other: Enter the total dollars spent each year on labor costs which are not entered elsewhere.
Machinery & Equipment

Fuel: Enter the total dollars spent each year for fuel and oil. If there are multiple enterprises, this amount should
be the portion of fuel expenses associated with the broiler enterprise.
Maintenance & Repairs: Enter the total dollars spent each year for machinery and equipment maintenance and
repairs. If there are multiple enterprises, this amount should be the portion of maintenance and repairs expenses
associated with the broiler enterprise.
Equipment Leases: Enter the total dollars spent each year for leasing/renting equipment. If there are multiple
enterprises, this amount should be the portion of equipment leases associated with this enterprise.
Machine Hire: Enter the total dollars spent each year contract hiring work performed. If there are multiple
enterprises, this amount should be the portion of equipment leases associated with the broiler enterprise.
Other: Enter the total dollars spent each year on other machinery and equipment costs which are not entered
elsewhere.
Land and Buildings (non-capital)

Poultry Drinking Water: Enter the total dollars spent each year for water consumed by the broilers in this
enterprise.
Rents/Leases: Enter the total dollars spent each year to rent/lease land associated with this enterprise.
Utilities: Enter the total dollars spent each year for utilities in the barns, sheds, shop, and to pump poultry
drinking water. If there are multiple enterprises, this amount should be the portion of utilities associated with
flock.
Building and Fence Repairs: Enter the total dollars spent each year to repair buidlings and fences associated
with this enterprise. Do not include the costs of new constructing new buildings and fences. If there are multiple
enterprises, this amount should be the portion of utilities associated with the broiler enterprise.
Insurance: Enter the total dollars spent each year for insuring the buildings, machinery, equipment, fences, and
retail and/or wholesale products associated with this enterprise. If there are multiple enterprises, this amount
should be the portion of insurance associated with the broiler enterprise.
Other: Enter the total dollars spent each year on non-capital costs which are not entered elsewhere.
Accounting & Tax Preparation: Enter the total dollars spent each year for accounting, tax preparation, and
other similar services. Then enter the percentage of the total costs attributable to this enterprise.
Legal Fees: Enter the total dollars spent each year for legal fees. Then enter the percentage of the total costs
attributable to this enterprise.
Consulting Fees: Enter the total dollars spent each year for consulting fees. Then enter the percentage of the
total costs attributable to this enterprise.
Web Site and Social Media: Enter the total dollars spent each year for having a web site (domain name,
development, on-going maintenance, etc.). Then enter the percentage of the total costs attributable to this
Accounting & Tax Preparation: Enter the total dollars spent each year for accounting, tax preparation, and
other similar services. Then enter the percentage of the total costs attributable to this enterprise.
Legal Fees: Enter the total dollars spent each year for legal fees. Then enter the percentage of the total costs
Consulting Fees: Enter the total dollars spent each year for consulting fees. Then enter the percentage of the
Web Site and Social Media: Enter the total dollars spent each year for having a web site (domain name,
development, on-going maintenance, etc.). Then enter the percentage of the total costs attributable to this
enterprise.
Real Estate Taxes: Enter the total dollars spent each year for real estate taxes. Then enter the percentage of
the total costs attributable to this enterprise.
Insurance: Enter the total dollars spent for each of the four basic types of insurance. Then enter the
percentage of the total costs attributable to this enterprise.
Licenses, Memberships, and Certifications: Enter the total dollars spent each year for licenses, memberships
(e.g. "Direct Marketing Association of Timbucktoo County"), and Certifications (e.g. "Food Regulators of
America"). Then enter the percentage of the total costs attributable to this enterprise.
Other: Enter the total dollars spent each year on other overhead/administration costs which are not entered
elsewhere.
Capital Assets
Guard Animals: Enter the total purchase cost and years the animals will be in service.
Buildings & Land: Enter the total purchase costs, number of years the item will be used by this enterprise, and the
percent of usage by this enterprise for all buildings, land, fences, and similar assets.
Vehicles & Equipment: Enter the total purchase costs, number of years the item will be used by this enterprise, and
the percent of usage by this enterprise for all pickups, trailers, skidsteers, coolers, transport cages, watering and
feeding devices, ATVs, UTVs, and other vehicles, machinery, and equipment.
CHICKEN EGG PRODUCTION, SMALL FLOCK, 2015
This template (decision tool) is designed to help calculate the annual revenues, annual variable costs, and annual fixed
costs associated with producing chicken eggs.

Flock Size
Number Poults Purchased 50 Age Layers Start Production (weeks) 18
Poult & Layer Mortality Rate 7.0% Total Weeks of Production Year-1 Layers 34
Average Number Year 1 Layers 46 Total Weeks of Production Year-2 Layers 44
Number of Year-2 Layers Retained 30 Egg Production Per Week, Per Yr-1 Layer 5
Year-2 Layer Mortality Rate 5% Egg Production Per Week, Per Yr-2 Layer 3
Average Number of Year-2 Layers 28 Total Eggs Produced Per Year 11516
Interest Rate, Operating Monies 1.50%
Summary
Per Total Total
Dozen Eggs Per Bird Per Flock
Gross Revenues 6.15 79.80 5,905
Variable Expenses
Purchased Feed 1.98 26.00 1,900
Poultry Medical & Breeding 0.28 3.58 265
Poultry Supplies 0.05 0.59 44
Marketing 0.74 9.62 712
Labor (Not Marketing) 0.52 6.77 501
Machinery & Equipment (non-capital) 0.21 2.70 200
Land & Buildings (non-capital) 0.00 0.00 0
Overhead/Administration 0.04 0.54 40
Subtotal of Variable Expenses 3.82 49.81 3,662
Interest on Operating Expenses 0.03 0.37 27
Total Variable Expenses 3.84 50.19 3,690
Net Cash Receipts From Operations 2.31 29.61 2,215
Capital Assets 0.44 5.67 420
Net Returns to Land, Owner's Labor, Management, and Risk 1.87 $23.94 $1,796
Gross Revenues
Egg Sales-Retail 960 Dozen eggs $6.00 77.81 5,758

Egg Sales-Wholesale 0 Dozen eggs $3.00 0.00 0
Spent Hen Sales (as meat birds) 28 Each 3.5 $1.50 1.99 147
Other 0.00 0
Total Gross Revenues $79.80 $5,905
Purchased Feed
Starter Feed 0.50 4 0.50 1.00 50

Layer Feed 1.75 86 0.35 25.00 1,850
Supplements/Additives 0.00 0 0 0.00 0
Other 0.00 0 0 0.00 0
Total Purchased Feed $26.00 $1,900
Poultry Medical & Breeding

Price Total Total
Poults Purchased 50 Each 3.30 2.23 165

Total Medical Expenses $3.58 $265
Poultry Supplies
Price Total Total

Bedding (wood chips) 74 Pounds 0.50 0.50 37
Other 0 Bird 0.00 0
Marketing
Price Total Total
Labels 960 Per dozen eggs 0.25 3.24 240
Egg cartons 960 Per dozen eggs 0.44 5.71 422
Licenses, permits $0 Total dollars per year 0.00 0
Processing-transportation 0.00 0
Processing-slaughter fees Per bird 3.00 0.00 0
Monthly Salaries - Marketing months 0.00 0
Hourly Labor 0 hours/flock $10 0.00 0
Other $0 Total dollars per year 0.00 0

Price Total Total

Hourly Labor 40 hours $10 5.41 400
Total Total

Total Machinery & Equipment Expenses $2.70 $200

Total Total


Capital Assets
Value Of Use Enterprise Per Bird Per Flock
Guard Animals
Animal #1 $400 5 1.08 80
Animal #2 $0 5 0.00 0
Buildings & Land
Land $0 25 10.00% 0.00 0
Fencing $5,000 15 10.00% 0.45 33
Other $0 0 0.00% 0.00 0
Pickup $10,000 10 5.00% 0.68 50
Nesting boxes $465 7 100.00% 0.90 66
Supplemental lighting $0 10 100.00% 0.00 0
Refrigerators $3,000 10 50.00% 2.03 150
Heating/cooling for layers $1,000 10 100.00%
Candling & washing equipment $500 10 100.00% 0.68 50
Other $0 0 0.00% 0.00 0

DUCK EGG PRODUCTION, SMALL FLOCK, 2015
This template (decision tool) is designed to help calculate the annual revenues, annual variable costs, and annual fixe
costs associated with producing duck eggs.

Flock Size
Number Poults Purchased/Flock 50 Age Layers Start Production (weeks)
Poult & Layer Mortality Rate 7.0% Total Weeks of Production Year-1 Layers
Average Number Layers/Flock 46 Total Weeks of Production Year-2 Layers
Number of Year-2 Layers Retained 20 Egg Production Per Week, Per Yr-1 Layer
Year-2 Layer Mortality Rate 3% Egg Production Per Week, Per Yr-2 Layer
Average Number of Year-2 Layers 19 Total Eggs Produced Per Year
Interest Rate, Operating Monies
Summary
Per Half
Dozen Eggs
Gross Revenues 5.85
Variable Expenses
Purchased Feed 1.09
Poultry Medical & Breeding 0.11
Poultry Supplies 0.02
Marketing 0.72
Labor (Not Marketing) 0.26
Machinery & Equipment (non-capital) 0.19
Land & Buildings (non-capital) 0.23
Overhead/Administration 0.01
Subtotal of Variable Expenses 2.63
Interest on Operating Expenses 0.04
Total Variable Expenses 2.67
Net Cash Receipts From Operations 3.17

Capital Assets 0.35
Net Returns to Land, Owner's Labor, Management, and Risk 2.82
Gross Revenues
Avg. Weight Price
Sale Item Quanity Units (per unit) ($/unit)
Egg Sales-Retail 1,740 1/2 dozen eggs $6.00
Egg Sales-Wholesale 200 1/2 dozen eggs $4.00
Spent Hen Sales (as meat birds) 19 Each 3.5 $1.50
Other 0 0 $0.00
Total Gross Revenues
Purchased Feed
Lbs Per Week Price
Description Per Bird Weeks ($/lb)
Starter Feed 0.50 8 0.50
Maintenance & Breeder Feed 2.45 76 0.35
Supplements/Additives 0.25 0.30
Other 0.00 0 0.00
Total Purchased Feed
Poultry Medical
Price
Description Quantity Unit ($/Unit)
Poults Purchased 50 Each 3.30
Antibiotics 46 Each 0.00
Wormer 0 Each 0.00
Vaccines-poultry 0 Each 0.00
Other Medical Treatment $50 total dollars
Medical Supplies $0 total dollars
Total Medical Expenses
Poultry Supplies
Price
Leg bands or wing tags 46 Bird 0.15

Bedding (wood chips) 65 Pounds 0.50
Other 0 Bird
Total Poultry Supplies Expenses
Marketing
Price
Labels 1,940 Per 1/2 dozen eggs 0.25

Egg cartons 1,940 Per 1/2 dozen eggs 0.44
Promotional items 50 Total dollars per year
Licenses, permits $0 Total dollars per year
Processing-transportation
Processing-slaughter fees Per bird 3.00
Monthly Salaries 0 months $0
Hourly Labor 0 hours/flock $10
FICA $0 total dollars 7.65%
Other $0 Total dollars per year
Total Marketing Expenses

Price
Monthly Salaries 0 months $0

Hourly Labor 40 hours $10
FICA $400 total dollars 7.65%
Worker's Comp Insurance 4 $100 17.65
Unemployment Insurance $0 total dollars
Other $0 total dollars
Total Labor Expenses
Description Quantity Unit
Fuel $200 total dollars

Maintenance & Repairs $75 total dollars
Equipment Leases $100 total dollars
Machine Hire total dollars
Total Machinery & Equipment Expenses
Land & Buildings Expenses
Description Quantity Unit
Poultry Drinking Water $0 total dollars

Rents and Leases $250 total dollars
Utilities $0 total dollars
Building & Fence Repairs $0 total dollars
Insurance (Bldgs, Veh, Product Liability) $200 total dollars
Total Land and Buildings Expenses
Total Use By This
Cost Unit Enterprise
Accounting & Tax Preparation $200 total dollars 10.00%

Legal Fees $0 total dollars 10.00%
Consulting Fees $0 total dollars 10.00%
Web Site & Social Media $0 total dollars 10.00%
Real Estate Taxes $0 total dollars 10.00%
Insurance (Bldgs, Mach, L'Stock) $0 total dollars 10.00%
Insurance (Liability) $0 total dollars 10.00%
Insurance (Product & Special Event) $0 total dollars 10.00%
Insurance (Auto) $0 total dollars 10.00%
Licenses, Memberships, Certifications $0 total dollars 10.00%
Other $0 total dollars 10.00%
Other $0 total dollars 10.00%
Total Overhead/ Administration
Capital (Fixed) Costs

Total Years Use By This
Value Of Use Enterprise
Guard Animals
Animal #1 $800 5
Animal #2 $0 5
Buildings & Land
Buildings (poultry housing) $1,500 15 10.00%
Land $0 25 10.00%
Fencing $5,000 15 10.00%
Other $0 0 0.00%
Pickup $10,000 10 5.00%
Nesting boxes $465 7 100.00%
Supplemental lighting $0 10 100.00%
Refrigerators $3,000 10 50.00%
Heating/cooling for layers $1,000 10 100.00%
Waterers, feeders $600 10 100.00%
Candling & washing equipment $500 10 100.00%
Other $0 0 0.00%
Total Capital (Fixed) Costs

nnual variable costs, and annual fixed
Production & Management Assumptions
Number of Poults: Enter the number of poults purchased for each flock. Note that each flock repres
cycle of growth to harvest (slaughter).
Poult Mortality Rate: Enter the percentage of poults that will not survive beyond the first 2-3 weeks
tion (weeks) 28 Average Number Layers/Flock : This is the number of birds that are placed on layerfeed (poults purc
on Year-1 Layers 24 less mortalities).
on Year-2 Layers 44 Number of Year-2 Layers Retained: Enter the total expected numberof layers surviving from precee
k, Per Yr-1 Layer 6 layer crop.
k, Per Yr-2 Layer 6 Year-2 Mortality Rate: Enter the percentage of birds expected to die during production year.
11640 Age Layers Start Production: Number of weeks until hens begin laying eggs
1.50% Total Weeks of Production for Year-1 Layers: Number of weeks per year first year hens expected to l
Total Weeks of Production for Year-2 Layers: Number of weeks per year second year hens expected
eggs, after moulting.
Total Total Egg Production Per Week, Year-1 Layers: Number of eggs first-years layers expencted to produce eac
Per Bird Per Flock Egg Production Per Week, Year-2 Layers: Number of eggs first-years layers expencted to produce eac
174.46 11,340 Total Eggs Produced Per Year: Estimated total number of eggs produced by Year-1 and Year-2 layers.
29.60 2,120
3.31 215
0.61 39
21.36 1,389
7.71 501
5.77 375
6.92 450
0.31 20 Gross Revenues
75.59 5,109 Egg Sales-Retail: Enter the average number of 1/2 dozen egg cartons and the retail price per dozen at
1.13 77 anticipate selling them.
76.72 5,186 Egg Sales-Wholesale: Enter the average number of 1/2 dozen egg cartons and the wholesale price pe
which you anticipate selling them.
97.74 6,154
Spent Hen Sales Enter the number of spent hens, average weight and price per unit at which you exp
10.46 680 your spent hens.
$87.28 $5,474 Other Byproducts: Enter the weight and price per unit weight or total net sales price for any other pro
(e.g. giblets, liver).
Total Total
Per Bird Per Flock Purchased Feed
160.62 10,440 Starter Feed: The number of pounds of feed per week (and the price per pound of feed) that you will
12.31 800 until they reach laying age.
Layer Feed: The number of pounds of feed per week (and the price per pound of feed) that you will fe
and Year-2 layers during their egg production cycle.
Purchased Feed
Starter Feed: The number of pounds of feed per week (and the price per pound of feed) that you will
until they reach laying age.
1.53 100 Layer Feed: The number of pounds of feed per week (and the price per pound of feed) that you will fe
and Year-2 layers during their egg production cycle.
0.00 0
$174.46 $11,340
Poultry Medical and Breeding

Total Total Poults Purchased: The number of poults purchased for egg production each cycle.
Per Bird Per Flock Antibiotics: The price per dose of administering one round of an antibiotic to each bird in the flock. I
that all birds in the flock receive the antibiotic.
2.00 100
Wormer: The price per dose of administering one round of a wormer to each bird in the flock. It is ass
27.60 1794 all birds in the flock receive the wormer.
0.00 226 Vaccine: The price per dose of administering one round of a vaccine to each bird in the flock. It is assu
0.00 0 birds in the flock receive the vaccine.
Other Medical: The total dollars spent each year for medical purposes, supplies, tests, etc. that are n
$29.60 $2,120 elsewhere.
Medical Supplies: The total dollars spent each year for medical supplies such as syringes, needles, sm
Total Total
Per Bird Per Flock
2.54 165
0.00 0 Poultry Supplies
0.00 0
Leg Bands or Wing Tags: Enter the price per band or tag for all hens in the flock. This expense is only f
0.00 0 layers.
0.77 50 Bedding: Enter the number amount and unit price of bedding purchased for each flock of hens. Use ot
0.00 0 information if multiple bedding types are used.
Other: Enter the total dollars spent each year on other poultry supplies that are not entered elsewhere
$3.31 $215
Total Total
Per Bird Per Flock Marketing
0.11 7 Labels, Egg Cartons: Enter the per unit cost for each carton used for egg sales.
0.50 33 Promotional Items: Enter the total dollars allocated to rack cards brochures and other promotion
0.00 0
Licenses, permits: Enter the total dollars spent each year for farmers market fees, retail licensing
permits required to sell chickens or poultry byproducts.
$0.61 $39
Processing Transportation (spent hens): Enter the total cost of shipping live birds to slaughter fac
return shipping cost of frozen or refrigerated product post- slaughter and processing.
Processing Slaughter fees (spent hens): Enter the per bird cost of slaughter & processing.
Total Total
Marketing Fees and Advertising: Enter the total dollars spent for vendor displays, advertising, etc
Per Bird Per Flock associated with web site and social media presenses should not be included here.
7.46 485 Monthly Salaries - Marketing: This section is for calculating labor costs (paid as monthly salaries)
with marketing activities. All labor not associated with marketing activities should be entered in th
13.13 854 (Not Marketing" section. If it is difficult to separate various labor charges, enter all labor in the "La
0.77 50 section. Make sure not to duplicate labor costs.
Enter the number of months in which salaries are paid to employees and the average month
0.00 0 for all employees for marketing activities. If there are multiple enterprises, this amount should be
0.00 0
0.00 0 Hourly Labor - Marketing: This section is for calculating labor costs (hourly) associated with mark
activities. All labor not associated with marketing activities should be entered in the "Labor (Not M
section. If it is difficult to separate various labor charges, enter all labor in the "Labor" section. Ma
Enter the number of number of hours people are paid to perform work associated with this
and the average hourly rate.
Other: Enter the total dollars spent each year on other marketing costs which are not entered els
section. Make sure not to duplicate labor costs.
Enter the number of months in which salaries are paid to employees and the average month
for all employees for marketing activities. If there are multiple enterprises, this amount should be
Hourly Labor - Marketing: This section is for calculating labor costs (hourly) associated with mark
activities. All labor not associated with marketing activities should be entered in the "Labor (Not M
0.00 0 section. If it is difficult to separate various labor charges, enter all labor in the "Labor" section. Ma
0.00 0 Enter the number of number of hours people are paid to perform work associated with this
0.00 0 and the average hourly rate.
0.00 0 Other: Enter the total dollars spent each year on other marketing costs which are not entered els
$21.36 $1,389
Total Total
Per Bird Per Flock
0.00 0
6.15 400
0.47 31 Labor (not marketing related)
1.09 71 Monthly Salaries: Enter the number of months in which salaries are paid to employees and the ave
monthly salary for all employees. If there are multiple enterprises, this amount should be the portio
0.00 0 associated with this enterprise. Make sure to not duplicate labor costs included in the "Marketing"
0.00 0
Hourly Labor: Enter the number of number of hours people are paid to perform work associated w
enterprise and the average hourly rate. Make sure to not duplicate labor costs included in the "Mar
$7.71 $501 section.
Workman's Compensation Insurance: Enter the rate charged per hundred dollars of all employee
Total Total Unemployment Insurance: Enter the total dollars spent each year for unemployment insurance.
Per Bird Per Flock Other: Enter the total dollars spent each year on labor costs which are not entered elsewhere.
3.08 200
1.15 75
1.54 100
0.00 0
0.00 0
Machinery & Equipment
$5.77 $375
Fuel: Enter the total dollars spent each year for fuel and oil. If there are multiple enterprises, this
should be the portion of fuel expenses associated with the broiler enterprise.
Maintenance & Repairs: Enter the total dollars spent each year for machinery and equipment m
and repairs. If there are multiple enterprises, this amount should be the portion of maintenance
Total Total expenses associated with the broiler enterprise.
Per Bird Per Flock Equipment Leases: Enter the total dollars spent each year for leasing/renting equipment. If there
enterprises, this amount should be the portion of equipment leases associated with this enterpri
0.00 0
Machine Hire: Enter the total dollars spent each year contract hiring work performed. If there ar
3.85 250 enterprises, this amount should be the portion of equipment leases associated with the broiler e
0.00 0
Other: Enter the total dollars spent each year on other machinery and equipment costs which ar
0.00 0 elsewhere.
3.08 200
0.00 0
$6.92 450
Total Total Land and Buildings (non-capital)

Poultry Drinking Water: Enter the total dollars spent each year for water consumed by the broil
enterprise.
Rents/Leases: Enter the total dollars spent each year to rent/lease land associated with this ent
Utilities: Enter the total dollars spent each year for utilities in the barns, sheds, shop, and to pum
Land and Buildings (non-capital)
Bird Per Flock
Poultry Drinking Water: Enter the total dollars spent each year for water consumed by the broil
enterprise.
0.31 20
Rents/Leases: Enter the total dollars spent each year to rent/lease land associated with this ent
0.00 0
0.00 0 Utilities: Enter the total dollars spent each year for utilities in the barns, sheds, shop, and to pum
drinking water. If there are multiple enterprises, this amount should be the portion of utilities as
0.00 0 flock.
0.00 0 Building and Fence Repairs: Enter the total dollars spent each year to repair buidlings and fence
0.00 0 with this enterprise. Do not include the costs of new constructing new buildings and fences. If th
multiple enterprises, this amount should be the portion of utilities associated with the broiler en
0.00 0
0.00 0 Insurance: Enter the total dollars spent each year for insuring the buildings, machinery, equipme
retail and/or wholesale products associated with this enterprise. If there are multiple enterprise
0.00 0 should be the portion of insurance associated with the broiler enterprise.
0.00 0 Other: Enter the total dollars spent each year on non-capital costs which are not entered elsewh
0.00 0
0.00 0
$0.31 $20
Total Total
Per Bird Per Flock
Accounting & Tax Preparation: Enter the total dollars spent each year for accounting, tax prepa
other similar services. Then enter the percentage of the total costs attributable to this enterpris
2.46 160 Legal Fees: Enter the total dollars spent each year for legal fees. Then enter the percentage of
0.00 0
Consulting Fees: Enter the total dollars spent each year for consulting fees. Then enter the per
0.15 10
Web Site and Social Media: Enter the total dollars spent each year for having a web site (doma
0.00 0 development, on-going maintenance, etc.). Then enter the percentage of the total costs attribu
0.51 33 enterprise.
0.00 0 Real Estate Taxes: Enter the total dollars spent each year for real estate taxes. Then enter the p
the total costs attributable to this enterprise.
0.77 50 Insurance: Enter the total dollars spent for each of the four basic types of insurance. Then ente
of the total costs attributable to this enterprise.
1.02 66
Licenses, Memberships, and Certifications: Enter the total dollars spent each year for licenses,
0.00 0 (e.g. "Direct Marketing Association of Timbucktoo County"), and Certifications (e.g. "Food Regul
2.31 150 America"). Then enter the percentage of the total costs attributable to this enterprise.
1.54 100 Other: Enter the total dollars spent each year on other overhead/administration costs which ar
elsewhere.
0.92 60
0.77 50
0.00 0
$10.46 $680
Capital Assets
Buildings & Land: Enter the total purchase costs, number of years the item will be used by this e
Vehicles & Equipment: Enter the total purchase costs, number of years the item will be used by
and the percent of usage by this enterprise for all pickups, trailers, skidsteers, coolers, transport
and feeding devices, ATVs, UTVs, and other vehicles, machinery, and equipment.
Buildings & Land: Enter the total purchase costs, number of years the item will be used by this e
Vehicles & Equipment: Enter the total purchase costs, number of years the item will be used by
and the percent of usage by this enterprise for all pickups, trailers, skidsteers, coolers, transport
and feeding devices, ATVs, UTVs, and other vehicles, machinery, and equipment.
ent Assumptions
or each flock. Note that each flock represents one
will not survive beyond the first 2-3 weeks.
that are placed on layerfeed (poults purcahsed
d numberof layers surviving from preceeding year's
ed to die during production year.
egin laying eggs
eks per year first year hens expected to lay eggs.
eks per year second year hens expected to lay
rst-years layers expencted to produce each week.
rst-years layers expencted to produce each week.
gs produced by Year-1 and Year-2 layers.
enues
cartons and the retail price per dozen at which you
n egg cartons and the wholesale price per dozen at
eight and price per unit at which you expect to sell
t or total net sales price for any other products sold

P
Lbs/Week: The number of pounds of each fee
Weeks: The number of weeks per cycle durin

Feed Price: The price per pound of each feed type.
he price per pound of feed) that you will feed to poults
e price per pound of feed) that you will feed to Year-1

Feed Price: The price per pound of each feed type.
he price per pound of feed) that you will feed to poults
e price per pound of feed) that you will feed to Year-1
nd Breeding
roduction each cycle.
of an antibiotic to each bird in the flock. It is assumed
wormer to each bird in the flock. It is assumed that
vaccine to each bird in the flock. It is assumed that all
l purposes, supplies, tests, etc. that are not included
cal supplies such as syringes, needles, small medical
pplies
l hens in the flock. This expense is only for Year-1
purchased for each flock of hens. Use other to enter
y supplies that are not entered elsewhere.
ting
on used for egg sales.
ack cards brochures and other promotional items.
r for farmers market fees, retail licensing and other
ost of shipping live birds to slaughter facility and

t- slaughter and processing.
rd cost of slaughter & processing.
spent for vendor displays, advertising, etc. Any costs

uld not be included here.
ting labor costs (paid as monthly salaries) associated

arketing activities should be entered in the "Labor
us labor charges, enter all labor in the "Labor"
aid to employees and the average monthly salary

ltiple enterprises, this amount should be the
abor costs (hourly) associated with marketing

es should be entered in the "Labor (Not Marketing"
enter all labor in the "Labor" section. Make sure
aid to perform work associated with this enterprise
marketing costs which are not entered elsewhere.

aid to employees and the average monthly salary
ltiple enterprises, this amount should be the
abor costs (hourly) associated with marketing

es should be entered in the "Labor (Not Marketing"
enter all labor in the "Labor" section. Make sure
aid to perform work associated with this enterprise
marketing costs which are not entered elsewhere.
eting related)
alaries are paid to employees and the average
erprises, this amount should be the portion of salaries
e labor costs included in the "Marketing" section.
le are paid to perform work associated with this

duplicate labor costs included in the "Marketing"
ged per hundred dollars of all employee compensation

e marketing section.
ach year for unemployment insurance.
sts which are not entered elsewhere.
& Equipment
oil. If there are multiple enterprises, this amount
he broiler enterprise.
ach year for machinery and equipment maintenance

nt should be the portion of maintenance and repairs
ar for leasing/renting equipment. If there are multiple

ment leases associated with this enterprise.
ontract hiring work performed. If there are multiple

ment leases associated with the broiler enterprise.
machinery and equipment costs which are not entered
ngs (non-capital)
ach year for water consumed by the broilers in this
o rent/lease land associated with this enterprise.
ties in the barns, sheds, shop, and to pump poultry

ngs (non-capital)
ach year for water consumed by the broilers in this
o rent/lease land associated with this enterprise.
ties in the barns, sheds, shop, and to pump poultry

ount should be the portion of utilities associated with
nt each year to repair buidlings and fences associated

nstructing new buildings and fences. If there are
of utilities associated with the broiler enterprise.
suring the buildings, machinery, equipment, fences, and

nterprise. If there are multiple enterprises, this amount
broiler enterprise.
apital costs which are not entered elsewhere.
Administration
spent each year for accounting, tax preparation, and
e total costs attributable to this enterprise.
egal fees. Then enter the percentage of the total costs
r for consulting fees. Then enter the percentage of the
nt each year for having a web site (domain name,

r the percentage of the total costs attributable to this
ear for real estate taxes. Then enter the percentage of
four basic types of insurance. Then enter the percentage
total dollars spent each year for licenses, memberships

nty"), and Certifications (e.g. "Food Regulators of
s attributable to this enterprise.
overhead/administration costs which are not entered
al Assets
s the animals will be in service.
ber of years the item will be used by this enterprise, and the
d, fences, and similar assets.
number of years the item will be used by this enterprise,

ps, trailers, skidsteers, coolers, transport cages, watering
achinery, and equipment.
s the animals will be in service.
ber of years the item will be used by this enterprise, and the
d, fences, and similar assets.
number of years the item will be used by this enterprise,

ps, trailers, skidsteers, coolers, transport cages, watering
achinery, and equipment.
Purchased Feed
ek: The number of pounds of each feed type you will feed each bird per week .
The number of weeks per cycle during which each feed type will be given.
he price per pound of each feed type.

he price per pound of each feed type.

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SA Poultry Budgets 2015 V5

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Estimating Costs and Returns

For Small-Scale Poultry Enterprises

to do an "enterprise budget". An enterprise

cel screen - contain sample budgets for

Total Gross Revenues 17.19 $1,512

Total Purchased Feed $5.65 $513

Total Medical Expenses $2.16 $190

Total Marketing Expenses $2.86 $252

Labor (Not Marketing)

Total Labor Expenses $2.34 $206

Total Machinery & Equipment Expenses $0.57 50

Land & Buildings Expenses (non-capital)

Total Land and Buildings $0.00 $0

Accounting & Tax Preparation $100 total dollars 10.00% 0.03 3

Total Overhead/ Administration $0.03 $3

Total Capital Assets $1.37 $121

Production & Management Assumptions:

Gross Revenues 49.28 8,920

Total Gross Revenues $49.28 $8,920

Poultry Medical & Breeding

Total Medical Expenses $5.53 $1,000

Total Poultry Supplies Expenses $0.71 $129

Labor (Not Marketing)

Total Labor Expenses $2.35 $425

Machinery & Equipment (non-capital)

Land & Buildings Expenses (non-capital)

Poultry Drinking Water $0 total dollars 0.00 0

Total Land and Buildings $0.00 $0

Total Capital Assets $2.19 $396

Price: The price per pound of each feed type.

Poultry Medical and Breeding

Labor (not marketing related)

Machinery & Equipment

Land and Buildings (non-capital)

Production & Management Assumptions:

Egg Sales-Retail 960 Dozen eggs $6.00 77.81 5,758

Total Gross Revenues $79.80 $5,905

Starter Feed 0.50 4 0.50 1.00 50

Total Purchased Feed $26.00 $1,900

Poultry Medical & Breeding

Poults Purchased 50 Each 3.30 2.23 165

Leg bands or wing tags 46 Bird 0.15 0.09 7

Labor (Not Marketing)

Monthly Salaries 0 months $0 0.00 0

Fuel $200 total dollars 2.70 200

Land & Buildings Expenses (non-capital)

Accounting & Tax Preparation $100 total dollars 10.00% 0.14 10

Total Overhead/ Administration $0.54 $40

Total Capital Assets $5.67 $420

Production & Management Assumptions:

Net Cash Receipts From Operations 3.17

Total Medical Expenses

Leg bands or wing tags 46 Bird 0.15

Total Poultry Supplies Expenses

Labels 1,940 Per 1/2 dozen eggs 0.25

Total Marketing Expenses

Labor (Not Marketing)

Monthly Salaries 0 months $0

Total Labor Expenses