{"text_format":"3","workbook":"xls","n_sheets":1,"sheets":["Plan vs. Actual"],"not_rendered":{"external_links":1,"defined_names":1},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Plan vs. Actual","index":0,"n_rows":70,"n_cols":20,"rows_kept":70,"flags":["formulas_cached_only"]}
[null,"<Company Name>"]
[null,"Plan vs. Actual Variance Report for Manufacturing"]
[null,"<Year>"]
[]
[null,"Gray cells are calculated for you. You do not need to enter anything into them."]
[]
[null,"Line Item","January","February","March","Q1","April","May","June","Q2","July","August","September","Q3","October","November","December","Q4","Annual","Variance Analysis Notes"]
[null,"Profit-and-Loss"," "," "," "," "," "," "," "," "," "," "," "," "," "," "," "," "," "," "]
[null,"Revenue"]
[null,"Plan",{"v":65000,"d":"$65,000"},{"v":75000,"d":"$75,000"},{"v":85000,"d":"$85,000"},{"v":225000,"d":"$225,000"},{"v":75000,"d":"$75,000"},{"v":80000,"d":"$80,000"},{"v":90000,"d":"$90,000"},{"v":245000,"d":"$245,000"},{"v":90000,"d":"$90,000"},{"v":100000,"d":"$100,000"},{"v":105000,"d":"$105,000"},{"v":295000,"d":"$295,000"},{"v":120000,"d":"$120,000"},{"v":130000,"d":"$130,000"},{"v":145000,"d":"$145,000"},{"v":395000,"d":"$395,000"},{"v":1160000,"d":"$1,160,000"}]
[null,"Actual",{"v":60000,"d":"60,000"},{"v":70000,"d":"70,000"},{"v":88000,"d":"88,000"},{"v":218000,"d":"218,000"},{"v":95000,"d":"95,000"},{"v":65000,"d":"65,000"},{"v":88000,"d":"88,000"},{"v":248000,"d":"248,000"},{"v":95000,"d":"95,000"},{"v":110000,"d":"110,000"},{"v":100000,"d":"100,000"},{"v":305000,"d":"305,000"},{"v":115000,"d":"115,000"},{"v":120000,"d":"120,000"},{"v":165000,"d":"165,000"},{"v":400000,"d":"400,000"},{"v":1171000,"d":"1,171,000"}]
[null,"Variance (dollars)",{"v":-5000,"d":"$(5,000)"},{"v":-5000,"d":"$(5,000)"},{"v":3000,"d":"$3,000"},{"v":-7000,"d":"$(7,000)"},{"v":20000,"d":"$20,000"},{"v":-15000,"d":"$(15,000)"},{"v":-2000,"d":"$(2,000)"},{"v":3000,"d":"$3,000"},{"v":5000,"d":"$5,000"},{"v":10000,"d":"$10,000"},{"v":-5000,"d":"$(5,000)"},{"v":10000,"d":"$10,000"},{"v":-5000,"d":"$(5,000)"},{"v":-10000,"d":"$(10,000)"},{"v":20000,"d":"$20,000"},{"v":5000,"d":"$5,000"},{"v":11000,"d":"$11,000"}]
[null,"Variance (percent)",{"v":-7.6923076923076925,"d":"(7.69)"},{"v":-6.666666666666667,"d":"(6.67)"},{"v":3.5294117647058822,"d":"3.53"},{"v":-3.111111111111111,"d":"(3.11)"},{"v":26.666666666666668,"d":"26.67"},{"v":-18.75,"d":"(18.75)"},{"v":-2.2222222222222223,"d":"(2.22)"},{"v":1.2244897959183674,"d":"1.22"},{"v":5.555555555555555,"d":"5.56"},{"v":10,"d":"10.00"},{"v":-4.761904761904762,"d":"(4.76)"},{"v":3.389830508474576,"d":"3.39"},{"v":-4.166666666666667,"d":"(4.17)"},{"v":-7.6923076923076925,"d":"(7.69)"},{"v":13.793103448275861,"d":"13.79"},{"v":1.2658227848101267,"d":"1.27"},{"v":0.9482758620689655,"d":"0.95"}]
[null,"Cost of Goods Sold"]
[null,"Plan",{"v":50000,"d":"$50,000"},{"v":55000,"d":"$55,000"},{"v":65000,"d":"$65,000"},{"v":170000,"d":"$170,000"},{"v":55000,"d":"$55,000"},{"v":60000,"d":"$60,000"},{"v":70000,"d":"$70,000"},{"v":185000,"d":"$185,000"},{"v":50000,"d":"$50,000"},{"v":55000,"d":"$55,000"},{"v":65000,"d":"$65,000"},{"v":170000,"d":"$170,000"},{"v":50000,"d":"$50,000"},{"v":55000,"d":"$55,000"},{"v":65000,"d":"$65,000"},{"v":170000,"d":"$170,000"},{"v":695000,"d":"$695,000"}]
[null,"Actual",{"v":45000,"d":"45,000"},{"v":55000,"d":"55,000"},{"v":63000,"d":"63,000"},{"v":163000,"d":"163,000"},{"v":45000,"d":"45,000"},{"v":55000,"d":"55,000"},{"v":63000,"d":"63,000"},{"v":163000,"d":"163,000"},{"v":45000,"d":"45,000"},{"v":55000,"d":"55,000"},{"v":63000,"d":"63,000"},{"v":163000,"d":"163,000"},{"v":45000,"d":"45,000"},{"v":55000,"d":"55,000"},{"v":63000,"d":"63,000"},{"v":163000,"d":"163,000"},{"v":652000,"d":"652,000"}]
[null,"Variance (dollars)",{"v":5000,"d":"$5,000"},0,{"v":2000,"d":"$2,000"},{"v":7000,"d":"$7,000"},{"v":10000,"d":"$10,000"},{"v":5000,"d":"$5,000"},{"v":7000,"d":"$7,000"},{"v":22000,"d":"$22,000"},{"v":5000,"d":"$5,000"},0,{"v":2000,"d":"$2,000"},{"v":7000,"d":"$7,000"},{"v":5000,"d":"$5,000"},0,{"v":2000,"d":"$2,000"},{"v":7000,"d":"$7,000"},{"v":43000,"d":"$43,000"}]
[null,"Variance (percent)",{"v":10,"d":"10.00"},{"v":0,"d":"0.00"},{"v":3.076923076923077,"d":"3.08"},{"v":4.117647058823529,"d":"4.12"},{"v":18.181818181818183,"d":"18.18"},{"v":8.333333333333334,"d":"8.33"},{"v":10,"d":"10.00"},{"v":11.891891891891891,"d":"11.89"},{"v":10,"d":"10.00"},{"v":0,"d":"0.00"},{"v":3.076923076923077,"d":"3.08"},{"v":4.117647058823529,"d":"4.12"},{"v":10,"d":"10.00"},{"v":0,"d":"0.00"},{"v":3.076923076923077,"d":"3.08"},{"v":4.117647058823529,"d":"4.12"},{"v":6.18705035971223,"d":"6.19"}]
[null,"Sales and Marketing Costs"]
[null,"Plan",{"v":8000,"d":"$8,000"},{"v":3000,"d":"$3,000"},{"v":4000,"d":"$4,000"},{"v":15000,"d":"$15,000"},{"v":6000,"d":"$6,000"},{"v":7000,"d":"$7,000"},{"v":8000,"d":"$8,000"},{"v":21000,"d":"$21,000"},{"v":7500,"d":"$7,500"},{"v":8500,"d":"$8,500"},{"v":9000,"d":"$9,000"},{"v":25000,"d":"$25,000"},{"v":8000,"d":"$8,000"},{"v":10000,"d":"$10,000"},{"v":6500,"d":"$6,500"},{"v":24500,"d":"$24,500"},{"v":85500,"d":"$85,500"}]
[null,"Actual",{"v":10000,"d":"10,000"},{"v":4000,"d":"4,000"},{"v":3000,"d":"3,000"},{"v":17000,"d":"17,000"},{"v":5000,"d":"5,000"},{"v":6500,"d":"6,500"},{"v":7500,"d":"7,500"},{"v":19000,"d":"19,000"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"},{"v":8500,"d":"8,500"},{"v":24500,"d":"24,500"},{"v":9000,"d":"9,000"},{"v":9000,"d":"9,000"},{"v":4500,"d":"4,500"},{"v":22500,"d":"22,500"},{"v":83000,"d":"83,000"}]
[null,"Variance (dollars)",{"v":-2000,"d":"$(2,000)"},{"v":-1000,"d":"$(1,000)"},{"v":1000,"d":"$1,000"},{"v":-2000,"d":"$(2,000)"},{"v":1000,"d":"$1,000"},{"v":500,"d":"$500"},{"v":500,"d":"$500"},{"v":2000,"d":"$2,000"},{"v":-500,"d":"$(500)"},{"v":500,"d":"$500"},{"v":500,"d":"$500"},{"v":500,"d":"$500"},{"v":-1000,"d":"$(1,000)"},{"v":1000,"d":"$1,000"},{"v":2000,"d":"$2,000"},{"v":2000,"d":"$2,000"},{"v":2500,"d":"$2,500"}]
[null,"Variance (percent)",{"v":-25,"d":"(25.00)"},{"v":-33.333333333333336,"d":"(33.33)"},{"v":25,"d":"25.00"},{"v":-13.333333333333334,"d":"(13.33)"},{"v":16.666666666666668,"d":"16.67"},{"v":7.142857142857143,"d":"7.14"},6.25,{"v":9.523809523809524,"d":"9.52"},{"v":-6.666666666666667,"d":"(6.67)"},{"v":5.882352941176471,"d":"5.88"},{"v":5.555555555555555,"d":"5.56"},{"v":2,"d":"2.00"},{"v":-12.5,"d":"(12.50)"},{"v":10,"d":"10.00"},{"v":30.76923076923077,"d":"30.77"},{"v":8.16326530612245,"d":"8.16"},{"v":2.9239766081871346,"d":"2.92"}]
[null,"Labor Costs"]
[null,"Plan",{"v":35000,"d":"$35,000"},{"v":40000,"d":"$40,000"},{"v":40000,"d":"$40,000"},{"v":115000,"d":"$115,000"},{"v":40000,"d":"$40,000"},{"v":40000,"d":"$40,000"},{"v":45000,"d":"$45,000"},{"v":125000,"d":"$125,000"},{"v":45000,"d":"$45,000"},{"v":45000,"d":"$45,000"},{"v":50000,"d":"$50,000"},{"v":140000,"d":"$140,000"},{"v":50000,"d":"$50,000"},{"v":55000,"d":"$55,000"},{"v":55000,"d":"$55,000"},{"v":160000,"d":"$160,000"},{"v":540000,"d":"$540,000"}]
[null,"Actual",{"v":40000,"d":"40,000"},{"v":41000,"d":"41,000"},{"v":42000,"d":"42,000"},{"v":123000,"d":"123,000"},{"v":42000,"d":"42,000"},{"v":43000,"d":"43,000"},{"v":45000,"d":"45,000"},{"v":130000,"d":"130,000"},{"v":45000,"d":"45,000"},{"v":47000,"d":"47,000"},{"v":49000,"d":"49,000"},{"v":141000,"d":"141,000"},{"v":50000,"d":"50,000"},{"v":55000,"d":"55,000"},{"v":57000,"d":"57,000"},{"v":162000,"d":"162,000"},{"v":556000,"d":"556,000"}]
[null,"Variance (dollars)",{"v":-5000,"d":"$(5,000)"},{"v":-1000,"d":"$(1,000)"},{"v":-2000,"d":"$(2,000)"},{"v":-8000,"d":"$(8,000)"},{"v":-2000,"d":"$(2,000)"},{"v":-3000,"d":"$(3,000)"},0,{"v":-5000,"d":"$(5,000)"},0,{"v":-2000,"d":"$(2,000)"},{"v":1000,"d":"$1,000"},{"v":-1000,"d":"$(1,000)"},0,0,{"v":-2000,"d":"$(2,000)"},{"v":-2000,"d":"$(2,000)"},{"v":-16000,"d":"$(16,000)"}]
[null,"Variance (percent)",{"v":-14.285714285714286,"d":"(14.29)"},{"v":-2.5,"d":"(2.50)"},{"v":-5,"d":"(5.00)"},{"v":-6.956521739130435,"d":"(6.96)"},{"v":-5,"d":"(5.00)"},{"v":-7.5,"d":"(7.50)"},{"v":0,"d":"0.00"},{"v":-4,"d":"(4.00)"},{"v":0,"d":"0.00"},{"v":-4.444444444444445,"d":"(4.44)"},{"v":2,"d":"2.00"},{"v":-0.7142857142857143,"d":"(0.71)"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":-3.6363636363636362,"d":"(3.64)"},{"v":-1.25,"d":"(1.25)"},{"v":-2.962962962962963,"d":"(2.96)"}]
[null,"Sales, General, and Administrative Costs"]
[null,"Plan",{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":11000,"d":"$11,000"},{"v":31000,"d":"$31,000"},{"v":11000,"d":"$11,000"},{"v":12000,"d":"$12,000"},{"v":15000,"d":"$15,000"},{"v":38000,"d":"$38,000"},{"v":14000,"d":"$14,000"},{"v":15000,"d":"$15,000"},{"v":16000,"d":"$16,000"},{"v":45000,"d":"$45,000"},{"v":15000,"d":"$15,000"},{"v":18000,"d":"$18,000"},{"v":15000,"d":"$15,000"},{"v":48000,"d":"$48,000"},{"v":162000,"d":"$162,000"}]
[null,"Actual",{"v":9000,"d":"9,000"},{"v":10000,"d":"10,000"},{"v":12000,"d":"12,000"},{"v":31000,"d":"31,000"},{"v":15000,"d":"15,000"},{"v":13000,"d":"13,000"},{"v":14000,"d":"14,000"},{"v":42000,"d":"42,000"},{"v":13500,"d":"13,500"},{"v":14500,"d":"14,500"},{"v":15500,"d":"15,500"},{"v":43500,"d":"43,500"},{"v":14000,"d":"14,000"},{"v":22000,"d":"22,000"},{"v":15500,"d":"15,500"},{"v":51500,"d":"51,500"},{"v":168000,"d":"168,000"}]
[null,"Variance (dollars)",{"v":1000,"d":"$1,000"},0,{"v":-1000,"d":"$(1,000)"},0,{"v":-4000,"d":"$(4,000)"},{"v":-1000,"d":"$(1,000)"},{"v":1000,"d":"$1,000"},{"v":-4000,"d":"$(4,000)"},{"v":500,"d":"$500"},{"v":500,"d":"$500"},{"v":500,"d":"$500"},{"v":1500,"d":"$1,500"},{"v":1000,"d":"$1,000"},{"v":-4000,"d":"$(4,000)"},{"v":-500,"d":"$(500)"},{"v":-3500,"d":"$(3,500)"},{"v":-6000,"d":"$(6,000)"}]
[null,"Variance (percent)",{"v":10,"d":"10.00"},{"v":0,"d":"0.00"},{"v":-9.090909090909092,"d":"(9.09)"},{"v":0,"d":"0.00"},{"v":-36.36363636363637,"d":"(36.36)"},{"v":-8.333333333333334,"d":"(8.33)"},{"v":6.666666666666667,"d":"6.67"},{"v":-10.526315789473685,"d":"(10.53)"},{"v":3.5714285714285716,"d":"3.57"},{"v":3.3333333333333335,"d":"3.33"},{"v":3.125,"d":"3.13"},{"v":3.3333333333333335,"d":"3.33"},{"v":6.666666666666667,"d":"6.67"},{"v":-22.22222222222222,"d":"(22.22)"},{"v":-3.3333333333333335,"d":"(3.33)"},{"v":-7.291666666666667,"d":"(7.29)"},{"v":-3.7037037037037037,"d":"(3.70)"}]
[null,"Operating Income"]
[null,"Plan",{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"},{"v":5000,"d":"$5,000"},{"v":15000,"d":"$15,000"},{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":10000,"d":"$10,000"},{"v":30000,"d":"$30,000"},{"v":15000,"d":"$15,000"},{"v":15000,"d":"$15,000"},{"v":15000,"d":"$15,000"},{"v":45000,"d":"$45,000"},{"v":2000,"d":"$2,000"},{"v":20000,"d":"$20,000"},{"v":20000,"d":"$20,000"},{"v":42000,"d":"$42,000"},{"v":132000,"d":"$132,000"}]
[null,"Actual",{"v":-5000,"d":"(5,000)"},{"v":-3000,"d":"(3,000)"},{"v":2000,"d":"2,000"},{"v":-6000,"d":"(6,000)"},0,{"v":5000,"d":"5,000"},{"v":12000,"d":"12,000"},{"v":17000,"d":"17,000"},{"v":12000,"d":"12,000"},{"v":16000,"d":"16,000"},{"v":18000,"d":"18,000"},{"v":46000,"d":"46,000"},{"v":21000,"d":"21,000"},{"v":25000,"d":"25,000"},{"v":24000,"d":"24,000"},{"v":70000,"d":"70,000"},{"v":127000,"d":"127,000"}]
[null,"Variance (dollars)",{"v":-10000,"d":"$(10,000)"},{"v":-8000,"d":"$(8,000)"},{"v":-3000,"d":"$(3,000)"},{"v":-21000,"d":"$(21,000)"},{"v":-10000,"d":"$(10,000)"},{"v":-5000,"d":"$(5,000)"},{"v":2000,"d":"$2,000"},{"v":-13000,"d":"$(13,000)"},{"v":-3000,"d":"$(3,000)"},{"v":1000,"d":"$1,000"},{"v":3000,"d":"$3,000"},{"v":1000,"d":"$1,000"},{"v":19000,"d":"$19,000"},{"v":5000,"d":"$5,000"},{"v":4000,"d":"$4,000"},{"v":28000,"d":"$28,000"},{"v":-5000,"d":"$(5,000)"}]
[null,"Variance (percent)",{"v":-200,"d":"(200.00)"},{"v":-160,"d":"(160.00)"},{"v":-60,"d":"(60.00)"},{"v":-140,"d":"(140.00)"},{"v":-100,"d":"(100.00)"},{"v":-50,"d":"(50.00)"},{"v":20,"d":"20.00"},{"v":-43.333333333333336,"d":"(43.33)"},{"v":-20,"d":"(20.00)"},{"v":6.666666666666667,"d":"6.67"},{"v":20,"d":"20.00"},{"v":2.2222222222222223,"d":"2.22"},{"v":950,"d":"950.00"},{"v":25,"d":"25.00"},{"v":20,"d":"20.00"},{"v":66.66666666666667,"d":"66.67"},{"v":-3.787878787878788,"d":"(3.79)"}]
[]
[null,"Balance Sheet"," "," "," "," "," "," "," "," "," "," "," "," "," "," "," "," "," "," "]
[null,"Cash"]
[null,"Plan",{"v":45000,"d":"$45,000"},{"v":45000,"d":"$45,000"},{"v":40000,"d":"$40,000"},{"v":43333.333333333336,"d":"$43,333"},{"v":40000,"d":"$40,000"},{"v":42000,"d":"$42,000"},{"v":45000,"d":"$45,000"},{"v":42333.333333333336,"d":"$42,333"},{"v":48000,"d":"$48,000"},{"v":52000,"d":"$52,000"},{"v":55000,"d":"$55,000"},{"v":51666.666666666664,"d":"$51,667"},{"v":60000,"d":"$60,000"},{"v":65000,"d":"$65,000"},{"v":70000,"d":"$70,000"},{"v":65000,"d":"$65,000"},{"v":70000,"d":"$70,000"}]
[null,"Actual",{"v":43000,"d":"43,000"},{"v":42000,"d":"42,000"},{"v":41000,"d":"41,000"},{"v":42000,"d":"42,000"},{"v":38000,"d":"38,000"},{"v":40000,"d":"40,000"},{"v":41000,"d":"41,000"},{"v":39666.666666666664,"d":"39,667"},{"v":45000,"d":"45,000"},{"v":48000,"d":"48,000"},{"v":53000,"d":"53,000"},{"v":48666.666666666664,"d":"48,667"},{"v":58000,"d":"58,000"},{"v":66000,"d":"66,000"},{"v":72000,"d":"72,000"},{"v":65333.333333333336,"d":"65,333"},{"v":72000,"d":"72,000"}]
[null,"Variance (dollars)",{"v":-2000,"d":"$(2,000)"},{"v":-3000,"d":"$(3,000)"},{"v":1000,"d":"$1,000"},{"v":-1333.3333333333358,"d":"$(1,333)"},{"v":-2000,"d":"$(2,000)"},{"v":-2000,"d":"$(2,000)"},{"v":-4000,"d":"$(4,000)"},{"v":-2666.6666666666715,"d":"$(2,667)"},{"v":-3000,"d":"$(3,000)"},{"v":-4000,"d":"$(4,000)"},{"v":-2000,"d":"$(2,000)"},{"v":-3000,"d":"$(3,000)"},{"v":-2000,"d":"$(2,000)"},{"v":1000,"d":"$1,000"},{"v":2000,"d":"$2,000"},{"v":333.33333333333576,"d":"$333"},{"v":2000,"d":"$2,000"}]
[null,"Variance (percent)",{"v":-4.444444444444445,"d":"(4.44)"},{"v":-6.666666666666667,"d":"(6.67)"},{"v":2.5,"d":"2.50"},{"v":-3.0769230769230824,"d":"(3.08)"},{"v":-5,"d":"(5.00)"},{"v":-4.761904761904762,"d":"(4.76)"},{"v":-8.88888888888889,"d":"(8.89)"},{"v":-6.299212598425208,"d":"(6.30)"},{"v":-6.25,"d":"(6.25)"},{"v":-7.6923076923076925,"d":"(7.69)"},{"v":-3.6363636363636362,"d":"(3.64)"},{"v":-5.806451612903226,"d":"(5.81)"},{"v":-3.3333333333333335,"d":"(3.33)"},{"v":1.5384615384615385,"d":"1.54"},{"v":2.857142857142857,"d":"2.86"},{"v":0.5128205128205165,"d":"0.51"},{"v":2.857142857142857,"d":"2.86"}]
[null,"Inventory Value"]
[null,"Plan",{"v":100000,"d":"$100,000"},{"v":105000,"d":"$105,000"},{"v":110000,"d":"$110,000"},{"v":105000,"d":"$105,000"},{"v":115000,"d":"$115,000"},{"v":120000,"d":"$120,000"},{"v":125000,"d":"$125,000"},{"v":120000,"d":"$120,000"},{"v":125000,"d":"$125,000"},{"v":125000,"d":"$125,000"},{"v":120000,"d":"$120,000"},{"v":123333.33333333333,"d":"$123,333"},{"v":115000,"d":"$115,000"},{"v":110000,"d":"$110,000"},{"v":100000,"d":"$100,000"},{"v":108333.33333333333,"d":"$108,333"},{"v":100000,"d":"$100,000"}]
[null,"Actual",{"v":95000,"d":"95,000"},{"v":100000,"d":"100,000"},{"v":105000,"d":"105,000"},{"v":100000,"d":"100,000"},{"v":105000,"d":"105,000"},{"v":112000,"d":"112,000"},{"v":118000,"d":"118,000"},{"v":111666.66666666667,"d":"111,667"},{"v":122000,"d":"122,000"},{"v":125000,"d":"125,000"},{"v":121000,"d":"121,000"},{"v":122666.66666666667,"d":"122,667"},{"v":116000,"d":"116,000"},{"v":108000,"d":"108,000"},{"v":102000,"d":"102,000"},{"v":108666.66666666667,"d":"108,667"},{"v":102000,"d":"102,000"}]
[null,"Variance (dollars)",{"v":-5000,"d":"$(5,000)"},{"v":-5000,"d":"$(5,000)"},{"v":-5000,"d":"$(5,000)"},{"v":-5000,"d":"$(5,000)"},{"v":-10000,"d":"$(10,000)"},{"v":-8000,"d":"$(8,000)"},{"v":-7000,"d":"$(7,000)"},{"v":-8333.333333333328,"d":"$(8,333)"},{"v":-3000,"d":"$(3,000)"},0,{"v":1000,"d":"$1,000"},{"v":-666.666666666657,"d":"$(667)"},{"v":1000,"d":"$1,000"},{"v":-2000,"d":"$(2,000)"},{"v":2000,"d":"$2,000"},{"v":333.33333333334303,"d":"$333"},{"v":2000,"d":"$2,000"}]
[null,"Variance (percent)",{"v":-5,"d":"(5.00)"},{"v":-4.761904761904762,"d":"(4.76)"},{"v":-4.545454545454546,"d":"(4.55)"},{"v":-4.761904761904762,"d":"(4.76)"},{"v":-8.695652173913043,"d":"(8.70)"},{"v":-6.666666666666667,"d":"(6.67)"},{"v":-5.6,"d":"(5.60)"},{"v":-6.94444444444444,"d":"(6.94)"},{"v":-2.4,"d":"(2.40)"},{"v":0,"d":"0.00"},{"v":0.8333333333333334,"d":"0.83"},{"v":-0.5405405405405327,"d":"(0.54)"},{"v":0.8695652173913043,"d":"0.87"},{"v":-1.8181818181818181,"d":"(1.82)"},{"v":2,"d":"2.00"},{"v":0.30769230769231665,"d":"0.31"},{"v":2,"d":"2.00"}]
[null,"Accounts Receivable"]
[null,"Plan",{"v":45000,"d":"$45,000"},{"v":48000,"d":"$48,000"},{"v":50000,"d":"$50,000"},{"v":47666.666666666664,"d":"$47,667"},{"v":55000,"d":"$55,000"},{"v":55000,"d":"$55,000"},{"v":54000,"d":"$54,000"},{"v":54666.666666666664,"d":"$54,667"},{"v":53000,"d":"$53,000"},{"v":52000,"d":"$52,000"},{"v":51000,"d":"$51,000"},{"v":52000,"d":"$52,000"},{"v":50000,"d":"$50,000"},{"v":50000,"d":"$50,000"},{"v":50000,"d":"$50,000"},{"v":50000,"d":"$50,000"},{"v":50000,"d":"$50,000"}]
[null,"Actual",{"v":47000,"d":"47,000"},{"v":48000,"d":"48,000"},{"v":49000,"d":"49,000"},{"v":48000,"d":"48,000"},{"v":51000,"d":"51,000"},{"v":53000,"d":"53,000"},{"v":54000,"d":"54,000"},{"v":52666.666666666664,"d":"52,667"},{"v":55000,"d":"55,000"},{"v":54000,"d":"54,000"},{"v":53000,"d":"53,000"},{"v":54000,"d":"54,000"},{"v":51000,"d":"51,000"},{"v":50000,"d":"50,000"},{"v":49500,"d":"49,500"},{"v":50166.666666666664,"d":"50,167"},{"v":49500,"d":"49,500"}]
[null,"Variance (dollars)",{"v":2000,"d":"$2,000"},0,{"v":-1000,"d":"$(1,000)"},{"v":333.33333333333576,"d":"$333"},{"v":-4000,"d":"$(4,000)"},{"v":-2000,"d":"$(2,000)"},0,{"v":-2000,"d":"$(2,000)"},{"v":2000,"d":"$2,000"},{"v":2000,"d":"$2,000"},{"v":2000,"d":"$2,000"},{"v":2000,"d":"$2,000"},{"v":1000,"d":"$1,000"},0,{"v":-500,"d":"$(500)"},{"v":166.66666666666424,"d":"$167"},{"v":-500,"d":"$(500)"}]
[null,"Variance (percent)",{"v":4.444444444444445,"d":"4.44"},{"v":0,"d":"0.00"},{"v":-2,"d":"(2.00)"},{"v":0.6993006993007045,"d":"0.70"},{"v":-7.2727272727272725,"d":"(7.27)"},{"v":-3.6363636363636362,"d":"(3.64)"},{"v":0,"d":"0.00"},{"v":-3.658536585365854,"d":"(3.66)"},{"v":3.7735849056603774,"d":"3.77"},{"v":3.8461538461538463,"d":"3.85"},{"v":3.9215686274509802,"d":"3.92"},{"v":3.8461538461538463,"d":"3.85"},{"v":2,"d":"2.00"},{"v":0,"d":"0.00"},{"v":-1,"d":"(1.00)"},{"v":0.3333333333333285,"d":"0.33"},{"v":-1,"d":"(1.00)"}]
[null,"Net Capital Assets"]
[null,"Plan",{"v":250000,"d":"$250,000"},{"v":245000,"d":"$245,000"},{"v":240000,"d":"$240,000"},{"v":245000,"d":"$245,000"},{"v":235000,"d":"$235,000"},{"v":230000,"d":"$230,000"},{"v":225000,"d":"$225,000"},{"v":230000,"d":"$230,000"},{"v":300000,"d":"$300,000"},{"v":295000,"d":"$295,000"},{"v":290000,"d":"$290,000"},{"v":295000,"d":"$295,000"},{"v":285000,"d":"$285,000"},{"v":280000,"d":"$280,000"},{"v":275000,"d":"$275,000"},{"v":280000,"d":"$280,000"},{"v":275000,"d":"$275,000"}]
[null,"Actual",{"v":250000,"d":"250,000"},{"v":245000,"d":"245,000"},{"v":240000,"d":"240,000"},{"v":245000,"d":"245,000"},{"v":235000,"d":"235,000"},{"v":230000,"d":"230,000"},{"v":225000,"d":"225,000"},{"v":230000,"d":"230,000"},{"v":325000,"d":"325,000"},{"v":320000,"d":"320,000"},{"v":315000,"d":"315,000"},{"v":320000,"d":"320,000"},{"v":310000,"d":"310,000"},{"v":305000,"d":"305,000"},{"v":300000,"d":"300,000"},{"v":305000,"d":"305,000"},{"v":300000,"d":"300,000"}]
[null,"Variance (dollars)",0,0,0,0,0,0,0,0,{"v":25000,"d":"$25,000"},{"v":25000,"d":"$25,000"},{"v":25000,"d":"$25,000"},{"v":25000,"d":"$25,000"},{"v":25000,"d":"$25,000"},{"v":25000,"d":"$25,000"},{"v":25000,"d":"$25,000"},{"v":25000,"d":"$25,000"},{"v":25000,"d":"$25,000"}]
[null,"Variance (percent)",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":8.333333333333334,"d":"8.33"},{"v":8.474576271186441,"d":"8.47"},{"v":8.620689655172415,"d":"8.62"},{"v":8.474576271186441,"d":"8.47"},{"v":8.771929824561404,"d":"8.77"},{"v":8.928571428571429,"d":"8.93"},{"v":9.090909090909092,"d":"9.09"},{"v":8.928571428571429,"d":"8.93"},{"v":9.090909090909092,"d":"9.09"}]
[null,"Accounts Payable"]
[null,"Plan",{"v":25000,"d":"$25,000"},{"v":28000,"d":"$28,000"},{"v":32000,"d":"$32,000"},{"v":28333.333333333332,"d":"$28,333"},{"v":34000,"d":"$34,000"},{"v":35000,"d":"$35,000"},{"v":36000,"d":"$36,000"},{"v":35000,"d":"$35,000"},{"v":35000,"d":"$35,000"},{"v":34000,"d":"$34,000"},{"v":33000,"d":"$33,000"},{"v":34000,"d":"$34,000"},{"v":32000,"d":"$32,000"},{"v":31000,"d":"$31,000"},{"v":30000,"d":"$30,000"},{"v":31000,"d":"$31,000"},{"v":30000,"d":"$30,000"}]
[null,"Actual",{"v":26000,"d":"26,000"},{"v":30000,"d":"30,000"},{"v":34000,"d":"34,000"},{"v":30000,"d":"30,000"},{"v":35000,"d":"35,000"},{"v":35500,"d":"35,500"},{"v":36500,"d":"36,500"},{"v":35666.666666666664,"d":"35,667"},{"v":35000,"d":"35,000"},{"v":34000,"d":"34,000"},{"v":32500,"d":"32,500"},{"v":33833.333333333336,"d":"33,833"},{"v":31000,"d":"31,000"},{"v":30000,"d":"30,000"},{"v":29500,"d":"29,500"},{"v":30166.666666666668,"d":"30,167"},{"v":29500,"d":"29,500"}]
[null,"Variance (dollars)",{"v":1000,"d":"$1,000"},{"v":2000,"d":"$2,000"},{"v":2000,"d":"$2,000"},{"v":1666.6666666666679,"d":"$1,667"},{"v":1000,"d":"$1,000"},{"v":500,"d":"$500"},{"v":500,"d":"$500"},{"v":666.6666666666642,"d":"$667"},0,0,{"v":-500,"d":"$(500)"},{"v":-166.66666666666424,"d":"$(167)"},{"v":-1000,"d":"$(1,000)"},{"v":-1000,"d":"$(1,000)"},{"v":-500,"d":"$(500)"},{"v":-833.3333333333321,"d":"$(833)"},{"v":-500,"d":"$(500)"}]
[null,"Variance (percent)",{"v":4,"d":"4.00"},{"v":7.142857142857143,"d":"7.14"},6.25,{"v":5.8823529411764754,"d":"5.88"},{"v":2.9411764705882355,"d":"2.94"},{"v":1.4285714285714286,"d":"1.43"},{"v":1.3888888888888888,"d":"1.39"},{"v":1.9047619047618978,"d":"1.90"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":-1.5151515151515151,"d":"(1.52)"},{"v":-0.4901960784313654,"d":"(0.49)"},{"v":-3.125,"d":"(3.13)"},{"v":-3.225806451612903,"d":"(3.23)"},{"v":-1.6666666666666667,"d":"(1.67)"},{"v":-2.688172043010749,"d":"(2.69)"},{"v":-1.6666666666666667,"d":"(1.67)"}]
[null,"Long-Term Debt Payable"]
[null,"Plan",{"v":125000,"d":"$125,000"},{"v":48000,"d":"$48,000"},{"v":50000,"d":"$50,000"},{"v":74333.33333333333,"d":"$74,333"},{"v":55000,"d":"$55,000"},{"v":55000,"d":"$55,000"},{"v":54000,"d":"$54,000"},{"v":54666.666666666664,"d":"$54,667"},{"v":53000,"d":"$53,000"},{"v":52000,"d":"$52,000"},{"v":51000,"d":"$51,000"},{"v":52000,"d":"$52,000"},{"v":50000,"d":"$50,000"},{"v":50000,"d":"$50,000"},{"v":50000,"d":"$50,000"},{"v":50000,"d":"$50,000"},{"v":50000,"d":"$50,000"}]
[null,"Actual",{"v":125000,"d":"125,000"},{"v":48000,"d":"48,000"},{"v":49000,"d":"49,000"},{"v":74000,"d":"74,000"},{"v":51000,"d":"51,000"},{"v":53000,"d":"53,000"},{"v":54000,"d":"54,000"},{"v":52666.666666666664,"d":"52,667"},{"v":55000,"d":"55,000"},{"v":54000,"d":"54,000"},{"v":53000,"d":"53,000"},{"v":54000,"d":"54,000"},{"v":51000,"d":"51,000"},{"v":50000,"d":"50,000"},{"v":49500,"d":"49,500"},{"v":50166.666666666664,"d":"50,167"},{"v":49500,"d":"49,500"}]
[null,"Variance (dollars)",0,0,{"v":-1000,"d":"$(1,000)"},{"v":-333.3333333333285,"d":"$(333)"},{"v":-4000,"d":"$(4,000)"},{"v":-2000,"d":"$(2,000)"},0,{"v":-2000,"d":"$(2,000)"},{"v":2000,"d":"$2,000"},{"v":2000,"d":"$2,000"},{"v":2000,"d":"$2,000"},{"v":2000,"d":"$2,000"},{"v":1000,"d":"$1,000"},0,{"v":-500,"d":"$(500)"},{"v":166.66666666666424,"d":"$167"},{"v":-500,"d":"$(500)"}]
[null,"Variance (percent)",{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":-2,"d":"(2.00)"},{"v":-0.4484304932735361,"d":"(0.45)"},{"v":-7.2727272727272725,"d":"(7.27)"},{"v":-3.6363636363636362,"d":"(3.64)"},{"v":0,"d":"0.00"},{"v":-3.658536585365854,"d":"(3.66)"},{"v":3.7735849056603774,"d":"3.77"},{"v":3.8461538461538463,"d":"3.85"},{"v":3.9215686274509802,"d":"3.92"},{"v":3.8461538461538463,"d":"3.85"},{"v":2,"d":"2.00"},{"v":0,"d":"0.00"},{"v":-1,"d":"(1.00)"},{"v":0.3333333333333285,"d":"0.33"},{"v":-1,"d":"(1.00)"}]