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{"sheet":"Flexible Budget","index":0,"n_rows":23,"n_cols":7,"rows_kept":23,"merged":[[25,1,25,6]]}
[]
[]
[null,"Flexible Budget"]
[null,{"$f":"NOW()","v":"2010-04-19T19:45:02.350"}]
[]
[{"$nulls":3},"Variable Cost","Unit Levels of Activity"]
[null,"Cost Item",null,"Per Unit",{"v":15000,"d":"15,000"},{"v":17500,"d":"17,500"},{"v":20000,"d":"20,000"}]
[null,"Direct Materials",null,{"v":2.4,"d":"$2.40"},{"$f":"IF(D8,$D$8*E7,\"\")","v":{"v":36000,"d":"$36,000"}},{"$f":"IF(D8,D8*$F$7,\"\")","v":{"v":42000,"d":"$42,000"}},{"$f":"IF(D8,D8*$G$7,\"\")","v":{"v":48000,"d":"$48,000"}}]
[null,"Direct Labor",null,{"v":3.9,"d":"$3.90"},{"$f":"IF(D9,D9*$E$7,\"\")","v":{"v":58500,"d":"58,500 "}},{"v":68250,"d":"68,250 "},{"v":78000,"d":"78,000 "}]
[null,"Variable Factory Overhead",{"$nulls":3},"",""]
[null,"Indirect Materials",null,{"v":0.6,"d":"$0.60"},{"$f":"IF(D11,D11*$E$7,\"\")","v":{"v":9000,"d":"9,000 "}},{"v":10500,"d":"10,500 "},{"v":12000,"d":"12,000 "}]
[null,"Indirect Labor",null,{"v":0.8,"d":"$0.80"},{"$f":"IF(D12,D12*$E$7,\"\")","v":{"v":12000,"d":"12,000 "}},{"v":14000,"d":"14,000 "},{"v":16000,"d":"16,000 "}]
[null,"Utilities",null,{"v":0.4,"d":"$0.40"},{"$f":"IF(D13,D13*$E$7,\"\")","v":{"v":6000,"d":"6,000 "}},{"v":7000,"d":"7,000 "},{"v":8000,"d":"8,000 "}]
[null,"Other",null,{"v":0.5,"d":"$0.50"},{"$f":"IF(D14,D14*$E$7,\"\")","v":{"v":7500,"d":"7,500 "}},{"v":8750,"d":"8,750 "},{"v":10000,"d":"10,000 "}]
[null,"Total Variable Costs",null,{"$f":"IF(SUM(D8:D9,D11:D14),SUM(D8:D9,D11:D14),\"\")","v":{"v":8.6,"d":"$8.60"}},{"$f":"IF(SUM(E8:E9,E11:E14),SUM(E8:E9,E11:E14),\"\")","v":{"v":129000,"d":"$129,000"}},{"$f":"IF(SUM(F8:F9,F11:F14),SUM(F8:F9,F11:F14),\"\")","v":{"v":150500,"d":"$150,500"}},{"$f":"IF(SUM(G8:G9,G11:G14),SUM(G8:G9,G11:G14),\"\")","v":{"v":172000,"d":"$172,000"}}]
[]
[null,"Fixed Factory Overhead"]
[null,"Supervisory Salaries",null,null,{"v":19000,"d":"$19,000"},{"v":19000,"d":"$19,000"},{"v":19000,"d":"$19,000"}]
[null,"Depreciation",null,null,{"v":15000,"d":"15,000 "},{"v":15000,"d":"15,000 "},{"v":15000,"d":"15,000 "}]
[null,"Utilities",null,null,{"v":4500,"d":"4,500 "},{"v":4500,"d":"4,500 "},{"v":4500,"d":"4,500 "}]
[null,"Other",null,null,{"v":10900,"d":"10,900 "},{"v":10900,"d":"10,900 "},{"v":10900,"d":"10,900 "}]
[null,"Total Fixed Costs",null,null,{"$f":"IF(SUM(E18:E21),SUM(E18:E21),\"\")","v":{"v":49400,"d":"$49,400"}},{"$f":"IF(SUM(F18:F21),SUM(F18:F21),\"\")","v":{"v":49400,"d":"$49,400"}},{"$f":"IF(SUM(G18:G21),SUM(G18:G21),\"\")","v":{"v":49400,"d":"$49,400"}}]
[null,"Total Costs",null,null,{"$f":"IF(SUM(E15,E22),SUM(E15,E22),\"\")","v":{"v":178400,"d":"$178,400"}},{"$f":"IF(SUM(F15,F22),SUM(F15,F22),\"\")","v":{"v":199900,"d":"$199,900"}},{"$f":"IF(SUM(G15,G22),SUM(G15,G22),\"\")","v":{"v":221400,"d":"$221,400"}}]