My COP is £3.66/kg including my time etc
That is for lamb leaving the farm on a lorry to the supermarket processors
If I sell any direct to customers I have to add in transport , butchers fees and more of my time
That brings the cost of a 20 kg carcase to about £120
So I therefore sell lamb at £140-ish
But it depends on who the customer is----pensioners and those on low incomes get a discount which is paid for by the high earners