Attributable cost
₦15.4M
Direct batch expenses + feed consumed.
₦15.4M
₦8.3M
₦42.0K
53%
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.
Animal Care Services
Receipt MED-129
₦39,520Fully paid
IBEDC Electricity
₦82,000₦42,000 still to pay
Farm payroll
₦210,000Fully paid
Animal Care Services
Receipt MED-128
₦33,280Fully paid
Animal Care Services
Receipt MED-127
₦28,600Fully paid
Animal Care Services
Receipt MED-126
₦33,280Fully paid
Animal Care Services
Receipt MED-125
₦47,840Fully paid
Gbenga Haulage
₦65,000Fully paid
Amo Byng Hatchery
Receipt CHK-RF-2411
₦6,240,000Fully paid
Akinyele Charcoal Depot
₦140,000Fully paid
Animal Care Services
Receipt MED-124
₦19,240Fully paid
Oluyole Sawmill
₦98,800Fully paid
12 expenses
| 5,200 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 | 4,784 | 4,940 | 5,018 |
| Saleable kg | 11,003 kg | 12,844 kg | 14,050 kg |
| Revenue | ₦30,808,960 | ₦35,963,200 | ₦42,853,720 |
| Total cost | ₦30,120,000 | ₦28,739,600 | ₦27,754,000 |
| Profit | ₦688,960 | ₦7,223,600 | ₦15,099,720 |
| Margin | 2.2% | 20.1% | 35.2% |
| Break-even price / kg | ₦2,737 | ₦2,238 | ₦1,975 |
| 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 | ₦6,240,000 | ₦6,240,000 | ₦0 | 100% |
| Feed (consumed) | ₦21,049,600 | ₦8,337,137 | −₦12,712,463 under | 40% |
| Medication | ₦260,000 | ₦201,760 | −₦58,240 under | 78% |
| Labour | ₦630,000 | ₦210,000 | −₦420,000 under | 33% |
| Other | ₦560,000 | ₦385,800 | −₦174,200 under | 69% |
| Total | ₦28,739,600 | ₦15,374,697 | −₦13,364,903 under | 53% |