Attributable cost
₦26.6M
Direct batch expenses + feed consumed.
Abeokuta Farm · House 1 · Ross 308 · placed 21 Sept 2026
₦26.6M
₦18.1M
₦84.0K
81%
Feed shown as inventory consumed, so it is not double counted with purchases.
Feed purchases marked “Linked to inventory” are costed to batches through feed consumed, not here.
Gbenga Haulage
Receipt TRN-9
₦85,000Fully paid
Diesel – Total Energies
₦82,000₦42,000 still to pay
Farm payroll
₦210,000Fully paid
Animal Care Services
Receipt MED-109
₦25,200Fully paid
Animal Care Services
Receipt MED-108
₦33,000Fully paid
Animal Care Services
Receipt MED-107
₦45,600Fully paid
IBEDC Electricity
₦82,000₦42,000 still to pay
Farm payroll
₦210,000Fully paid
Animal Care Services
Receipt MED-106
₦38,400Fully paid
Animal Care Services
Receipt MED-105
₦33,000Fully paid
Animal Care Services
Receipt MED-104
₦38,400Fully paid
Animal Care Services
Receipt MED-103
₦55,200Fully paid
| 6,000 chicks at ₦1,200 | Conservative | Expected | Optimistic |
|---|---|---|---|
| Assumptions | |||
| Mortality | 8.0% | 5.0% | 3.5% |
| Sale weight | 2.30 kg | 2.60 kg | 2.80 kg |
| Selling price / kg | ₦2,800 | ₦2,800 | ₦3,050 |
| Feed / bird placed | 4.5 kg | 4.4 kg | 4.3 kg |
| Feed cost / kg | ₦950 | ₦920 | ₦900 |
| Medication | ₦320,000 | ₦260,000 | ₦240,000 |
| Labour | ₦680,000 | ₦630,000 | ₦630,000 |
| Other costs | ₦650,000 | ₦560,000 | ₦520,000 |
| Forecast Projected | |||
| Birds sold | 5,520 | 5,700 | 5,790 |
| Saleable kg | 12,696 kg | 14,820 kg | 16,212 kg |
| Revenue | ₦35,548,800 | ₦41,496,000 | ₦49,446,600 |
| Total cost | ₦34,500,000 | ₦32,938,000 | ₦31,810,000 |
| Profit | ₦1,048,800 | ₦8,558,000 | ₦17,636,600 |
| Margin | 3.0% | 20.6% | 35.7% |
| Break-even price / kg | ₦2,717 | ₦2,223 | ₦1,962 |
| Edit scenarios | |||
Actual = attributable cost to date: direct batch expenses plus feed consumed (feed purchases are not counted). All budgets
| Cost line | Budget (expected) Projected | Actual to date | Variance | Used |
|---|---|---|---|---|
| Chicks | ₦7,200,000 | ₦7,200,000 | ₦0 | 100% |
| Feed (consumed) | ₦24,288,000 | ₦18,083,712 | −₦6,204,288 under | 74% |
| Medication | ₦260,000 | ₦291,000 | +₦31,000 over | 112% |
| Labour | ₦630,000 | ₦420,000 | −₦210,000 under | 67% |
| Other | ₦560,000 | ₦568,000 | +₦8,000 over | 101% |
| Total | ₦32,938,000 | ₦26,562,712 | −₦6,375,288 under | 81% |