{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["Direct","Indirect","General and administrative"],"not_rendered":{"charts":1,"defined_names":4},"read":"whole","date_system":"1900"}

{"sheet":"Direct","index":0,"n_rows":18,"n_cols":6,"rows_kept":18,"merged":[[0,1,0,3],[1,1,1,3],[2,1,3,1],[2,2,3,2],[2,3,3,3],[5,1,5,3],[10,1,10,3],[11,1,11,3],[13,1,13,3],[14,5,16,7]]}
[null,"ACTIVITY-BASED COST TRACKER"]
[null,"Company name"]
[null,"Date","PRODUCT A","PRODUCT B"]
[]
[null,"COSTS","ECONOMY CAR","SPORTS CAR"]
[]
[null,"DIRECT COSTS","PRODUCT A","PRODUCT B"]
[null,"Custom plastics",{"v":6000,"d":"£6,000.00"},{"v":8000,"d":"£8,000.00"}]
[null,"Manufacturing",{"v":8000,"d":"£8,000.00"},{"v":9000,"d":"£9,000.00"}]
[null,"Glue",{"v":1000,"d":"£1,000.00"},{"v":1000,"d":"£1,000.00"}]
[]
[null,"SUMMARY"]
[]
[null,"Pie chart comparing cost per unit for two products is in this cell."]
[{"$nulls":5},"Tip: Put in the number of units produced per week is in this cell."]
[null,"PRODUCT COST PER UNIT",{"$f":"SUM(GenAdmin[PRODUCT A],IndirectCosts[PRODUCT A],DirectCosts[PRODUCT A])","v":{"v":27500,"d":"£27,500.00"}},{"$f":"SUM(GenAdmin[PRODUCT B],IndirectCosts[PRODUCT B],DirectCosts[PRODUCT B])","v":{"v":32000,"d":"£32,000.00"}}]
[null,"UNITS PRODUCED PER WEEK",10,5]
[null,"TOTAL PRODUCTION COSTS PER WEEK",{"$f":"C16*C17","v":{"v":275000,"d":"£275,000.00"}},{"$f":"D16*D17","v":{"v":160000,"d":"£160,000.00"}}]

{"sheet":"Indirect","index":1,"n_rows":11,"n_cols":4,"rows_kept":11,"merged":[[0,1,0,3],[1,1,1,3],[2,1,3,1],[2,2,3,2],[2,3,3,3],[5,1,5,3]]}
[null,"ACTIVITY-BASED COST TRACKER"]
[null,{"$f":"Direct!B2","v":"Company name"}]
[null,{"$f":"Direct!B3","v":"Date"},"PRODUCT A","PRODUCT B"]
[]
[null,"COSTS",{"$f":"Direct!C5","v":"ECONOMY CAR"},{"$f":"Direct!D5","v":"SPORTS CAR"}]
[]
[null,"INDIRECT COSTS","PRODUCT A","PRODUCT B"]
[null,"Shipping",{"v":3000,"d":"£3,000.00"},{"v":3000,"d":"£3,000.00"}]
[null,"Lawyers’ fees",{"v":3000,"d":"£3,000.00"},{"v":3000,"d":"£3,000.00"}]
[null,"Liability insurance",{"v":500,"d":"£500.00"},{"v":1000,"d":"£1,000.00"}]
[null,"Licensing",{"v":1000,"d":"£1,000.00"},{"v":1000,"d":"£1,000.00"}]

{"sheet":"General and administrative","index":2,"n_rows":10,"n_cols":4,"rows_kept":10,"merged":[[0,1,0,3],[1,1,1,3],[2,1,3,1],[2,2,3,2],[2,3,3,3],[5,1,5,3]]}
[null,"ACTIVITY-BASED COST TRACKER"]
[null,{"$f":"Direct!B2","v":"Company name"}]
[null,{"$f":"Direct!B3","v":"Date"},"PRODUCT A","PRODUCT B"]
[]
[null,"COSTS",{"$f":"Direct!C5","v":"ECONOMY CAR"},{"$f":"Direct!D5","v":"SPORTS CAR"}]
[]
[null,"GENERAL AND ADMINISTRATIVE","PRODUCT A","PRODUCT B"]
[null,"Accounts receivable",{"v":1500,"d":"£1,500.00"},{"v":1500,"d":"£1,500.00"}]
[null,"Accounts payable",{"v":1500,"d":"£1,500.00"},{"v":1500,"d":"£1,500.00"}]
[null,"Sales",{"v":2000,"d":"£2,000.00"},{"v":3000,"d":"£3,000.00"}]