Steers at the Auction Money Theme Felt Board

Print the pattern.  Use the pattern to cut out pieces for the steer from
cream or tan felt.  Cut out tails and spots from colored felt.  Hot glue the pieces together.  Cut out and glue together ten steers each with spots
of a different color.  Take little price tags and put a "price" on each steer. 
Cut out "money" from yellow felt.  Give children "money". 
Put the steers on the felt board and sing:

Auction Rhyme
(To the tune How much is that doggie in the window?)

How much is that steer at the auction?
The one with the brown tail.
How much is that steer at the auction?
I do hope that steer is for sale.

Call a child's name.  Have them pick the appropriate colored steer and "pay" for it.
You can use real money if you would like.

Words
Pattern