2.2. Cost-benefit analysis
A partial budget was created to enable comparison of
costs per calf [15] of FTAI and EDAI. A list of fixed costs was
constructed based on expected expenses in $AUD 2014
(Table 2). The PR data from the study were used. This assumes
that no losses from pregnancy diagnosis to parturition
occurred, and if losses were to occur, then they would
be similar for FTAI and EDAI heifers. The fixed costs were
used in the model to create a cost per calf born by AI.