The cost of beef heifers is around $2,600 to $3,200 individually with an average cost of around $2,900 per cow. The cost of the calf will generally be based on its weight. The unit of measurement used to put prices on cows is CWT which stands for 100 pounds. For a beef cow, CWT is between $135 and $165. For more details visit http://wtrangus.com/