1. yield: the annual yield of commercial rabbits is: 100 female rabbits × 5 fetuses a year × 7 fetuses per fetus. Year × 90% (survival rate) = 3150;

2. Feeding cost: Wage of grass planting workers: 2 people ×600 yuan × 12 months =14,400 yuan.

3. Disease prevention: The cost of epidemic prevention and medicine for each animal in 3 yuan is ***6300 yuan for the whole year.

4. Depreciation cost of female rabbits: 100× 100 yuan per rabbit (imported unit price) = 10000 yuan.

5. Infrastructure and other expenses: 3,000 yuan for infrastructure and 36,700 yuan for others * * more than 6,000 yuan a year.

The income is: 3 150×26 yuan× 2 kg per head (two and a half months) = 94,500 yuan. The annual profit is 57800 yuan. That is, raising 100 rabbits can fully recover the investment in that year, with a profit of 57800 yuan.