“It is something that people don’t consider. The average price for an Angus bull a couple of years ago was $14,000. I used the prices of $20,000, $15,000, $10,000 and $5000 in the table, not that you could buy a bull for $5000. I assumed on today’s value you could get $1500 for a cull bull. You might not get them all to sale, because you might lose one to a broken leg. Assuming they get 40 calves a year, which is probably generous, you divide the number of calves you have by the number of joinings.”