{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["Variable Costs","Fixed Costs"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":7,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Variable Costs","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"cut":false,"hidden":false,"merged":[[0,1,0,2]]}
[null,"BREAKEVEN ANALYSIS",null," "]
[null,"VARIABLE COSTS","COST PERCENTAGE"," "]
[null,"Cost of Goods Sold",0.25]
[null,"Inventory",0.12]
[null,"Raw Materials",0.05]
[null,"Direct Labor (Includes Payroll Taxes)",0.3]
[null,"Total",{"$f":"SUBTOTAL(109,VariableCosts[COST PERCENTAGE])","v":0.72}]

{"sheet":"Fixed Costs","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"cut":false,"hidden":false,"merged":[[20,1,20,2],[0,1,0,2]]}
[null,"BREAKEVEN ANALYSIS",null," "]
[null,"FIXED COSTS","COSTS"]
[null,"Salaries (Includes Payroll Taxes)",100000]
[null,"Supplies",10000]
[null,"Repairs & Maintenance",1000]
[null,"Advertising",15000]
[null,"Car, Delivery And Travel"]
[null,"Accounting And Legal"]
[null,"Rent",20000]
[null,"Telephone"]
[null,"Utilities",5000]
[null,"Insurance",2000]
[null,"Taxes (Real Estate, Etc.)"]
[null,"Interest"]
[null,"Depreciation"]
[null,"Other (Specify)"]
[null,"Miscellaneous Expenses",5000]
[null,"Principal Portion Of Debt Payment"]
[null,"Owner's Draw",50000]
[null,"Total",{"$f":"SUBTOTAL(109,FixedCosts[COSTS])","v":208000}]
[]
[null,"BREAKEVEN SALES LEVEL",{"$f":"SUM(FixedCosts[])/(1-SUM(VariableCosts[]))","v":742857.14285714284}]