{"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":4,"rows_kept":18,"merged":[[0,1,0,3],[1,1,1,3],[2,1,2,3],[11,1,11,3],[13,1,13,3]]}
[null,"Activity-Based Cost Tracker"]
[null,"Company name"]
[null,"Date"]
[null,null,"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":"$1,000.00"}]
[]
[null,"Summary"]
[]
[null,"Pie chart comparing cost per unit for two products is in this cell."]
[]
[null,"Product Cost per Unit",{"$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],[2,1,2,3]]}
[null,"Activity-Based Cost Tracker"]
[null,{"$f":"Direct!B2","v":"Company name"}]
[null,{"$f":"Direct!B3","v":"Date"}]
[null,null,"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,"Attorneys' 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],[2,1,2,3]]}
[null,"Activity-Based Cost Tracker"]
[null,{"$f":"Direct!B2","v":"Company name"}]
[null,{"$f":"Direct!B3","v":"Date"}]
[null,null,"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"}]