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[]
[]
[null,null,"Break-Even Analysis"]
[null,null,{"$f":"NOW()","v":"2010-04-19T20:31:14.750"}]
[]
[null,null,null,"Fixed Costs","Variable Costs"]
[null,null,"Production costs:"]
[null,null,"   Direct materials",null,5]
[null,null,"   Direct labor",null,10]
[null,null,"   Indirect production costs",150000,3]
[null,null,"Selling expenses:"]
[null,null,"   Sales salaries & commissions",200000,1.5]
[null,null,"   Advertising",10000]
[null,null,"   Miscellaneous selling expense",25000]
[null,null,"General expenses:"]
[null,null,"   Office salaries",100000]
[null,null,"   Supplies",6000,0.5]
[null,null,"   Miscellaneous general expense",15000]
[null,null,"Totals",{"$f":"IF(D11,SUM(D11:D19),\"\")","v":506000},{"$f":"IF(E9,SUM(E9:E19),\"\")","v":20}]
[]
[null,null,"Sales and Income data:"]
[null,null,"  Selling price per unit",null,25]
[null,null,"  Expected unit sales",null,200000]
[null,null,"  Target operating income for the period",null,25000]
[]
[]
[null,null,"Results"]
[null,null,"  Contribution margin per unit ",null,{"$f":"IF(E23,+E23-E20,\"\")","v":5}]
[null,null,"  Unit sales at break-even point ",null,{"$f":"IF(E23,IF(E29=0,0,+D20/E29),\"\")","v":101200}]
[null,null,"  Dollar sales at break-even point",null,{"$f":"IF(E23,+E23*E30,\"\")","v":2530000}]
[null,null,"  Dollar sales at expected level",null,{"$f":"IF(E23,+E23*E24,\"\")","v":5000000}]
[null,null,"  Expected operating income",null,{"$f":"IF(E23,(+E24*E23)-(D20+E20*E24),\"\")","v":494000}]
[null,null,"  Unit sales at target operating income",null,{"$f":"IF(E25,IF(E25=0,0,(+E25+D20)/E29),\"\")","v":106200}]
[null,null,"  Dollar sales at target operating income",null,{"$f":"IF(E25,IF(E25=0,0,+E34*E23),\"\")","v":2655000}]