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{"sheet":"Break-Even Analysis (2)","index":0,"n_rows":35,"n_cols":5,"rows_kept":35,"merged":[[36,2,36,4]]}
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[null,null,"Break-Even Analysis"]
[null,null,{"$f":"NOW()","v":"2010-04-19T20:31:14.750"}]
[]
[{"$nulls":3},"Fixed Costs","Variable Costs"]
[null,null,"Production costs:"]
[null,null,"   Direct materials",null,{"v":5,"d":"$5.00"}]
[null,null,"   Direct labor",null,{"v":10,"d":"$10.00"}]
[null,null,"   Indirect production costs",{"v":150000,"d":"$150,000"},{"v":3,"d":"$3.00"}]
[null,null,"Selling expenses:"]
[null,null,"   Sales salaries & commissions",{"v":200000,"d":"$200,000"},{"v":1.5,"d":"$1.50"}]
[null,null,"   Advertising",{"v":10000,"d":"$10,000"}]
[null,null,"   Miscellaneous selling expense",{"v":25000,"d":"$25,000"}]
[null,null,"General expenses:"]
[null,null,"   Office salaries",{"v":100000,"d":"$100,000"}]
[null,null,"   Supplies",{"v":6000,"d":"$6,000"},{"v":0.5,"d":"$0.50"}]
[null,null,"   Miscellaneous general expense",{"v":15000,"d":"$15,000"}]
[null,null,"Totals",{"$f":"IF(D11,SUM(D11:D19),\"\")","v":{"v":506000,"d":"$506,000"}},{"$f":"IF(E9,SUM(E9:E19),\"\")","v":{"v":20,"d":"$20.00"}}]
[]
[null,null,"Sales and Income data:"]
[null,null,"  Selling price per unit",null,{"v":25,"d":"$25.00"}]
[null,null,"  Expected unit sales",null,{"v":200000,"d":"200,000 "}]
[null,null,"  Target operating income for the period",null,{"v":25000,"d":"$25,000.00"}]
[]
[]
[null,null,"Results"]
[null,null,"  Contribution margin per unit ",null,{"$f":"IF(E23,+E23-E20,\"\")","v":{"v":5,"d":"$5.00"}}]
[null,null,"  Unit sales at break-even point ",null,{"$f":"IF(E23,IF(E29=0,0,+D20/E29),\"\")","v":{"v":101200,"d":"101,200 "}}]
[null,null,"  Dollar sales at break-even point",null,{"$f":"IF(E23,+E23*E30,\"\")","v":{"v":2530000,"d":"$2,530,000"}}]
[null,null,"  Dollar sales at expected level",null,{"$f":"IF(E23,+E23*E24,\"\")","v":{"v":5000000,"d":"$5,000,000"}}]
[null,null,"  Expected operating income",null,{"$f":"IF(E23,(+E24*E23)-(D20+E20*E24),\"\")","v":{"v":494000,"d":"$494,000"}}]
[null,null,"  Unit sales at target operating income",null,{"$f":"IF(E25,IF(E25=0,0,(+E25+D20)/E29),\"\")","v":{"v":106200,"d":"106,200 "}}]
[null,null,"  Dollar sales at target operating income",null,{"$f":"IF(E25,IF(E25=0,0,+E34*E23),\"\")","v":{"v":2655000,"d":"$2,655,000"}}]