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{"sheet":"BREAKEVEN ANALYSIS","index":0,"n_rows":42,"n_cols":13,"rows_kept":42}
[null,"BREAKEVEN ANALYSIS"]
[null,"[Name]"]
[]
[null,"AMOUNTS SHOWN IN U.S. DOLLARS"]
[null,"SALES"]
[null,"SALES PRICE PER UNIT",{"v":12.5,"d":"$12.50"}]
[null,"SALES VOLUME PER PERIOD (UNITS)",{"v":1000,"d":"1,000 "}]
[null,"TOTAL SALES",{"$f":"IF(OR(Sales_price_unit<>0,Sales_volume_units<>0),Sales_price_unit*Sales_volume_units,0)","v":{"v":12500,"d":"$12,500.00"}}]
[]
[null,"VARIABLE COSTS"]
[null,"COMMISSION PER UNIT",{"v":2,"d":"$2.00"}]
[null,"DIRECT MATERIAL PER UNIT",{"v":2.5,"d":"$2.50"}]
[null,"SHIPPING PER UNIT",{"v":1.1,"d":"$1.10"}]
[null,"SUPPLIES PER UNIT",{"v":0.8,"d":"$0.80"}]
[null,"OTHER VARIABLE COSTS PER UNIT",{"v":1.2,"d":"$1.20"}]
[null,"VARIABLE COSTS PER UNIT",{"$f":"IF(SUM(Variable_costs_unit),SUM(Variable_costs_unit),0)","v":{"v":7.6,"d":"$7.60"}}]
[null,"TOTAL VARIABLE COSTS",{"$f":"IF(Variable_Unit_Cost,Variable_Unit_Cost*Sales_volume_units,0)","v":{"v":7600,"d":"$7,600.00"}}]
[]
[null,"UNIT CONTRIBUTION MARGIN",{"$f":"IF(Sales_price_unit>0,MAX(0,Sales_price_unit-Variable_Unit_Cost),0)","v":{"v":4.9,"d":"4.90"}}]
[null,"GROSS MARGIN",{"$f":"IF(OR(Total_Sales<>0,Total_variable<>0),Total_Sales-Total_variable,0)","v":{"v":4900,"d":"$4,900.00"}}]
[]
[null,"FIXED COSTS PER PERIOD"]
[null,"ADMINISTRATIVE COSTS",{"v":1200,"d":"$1,200.00"}]
[null,"INSURANCE",{"v":500,"d":"$500.00"}]
[null,"PROPERTY TAX",{"v":150,"d":"$150.00"}]
[null,"RENT",{"v":800,"d":"$800.00"}]
[null,"OTHER FIXED COSTS",{"v":750,"d":"$750.00"}]
[null,"TOTAL FIXED COSTS PER PERIOD",{"$f":"IF(SUM(Fixed_costs)<>0,SUM(Fixed_costs),0)","v":{"v":3400,"d":"$3,400.00"}}]
[]
[null,"NET PROFIT (LOSS)",{"$f":"IF(OR(Gross_margin<>0,Total_fixed<>0),Gross_margin-Total_fixed,0)","v":{"v":1500,"d":"$1,500.00"}}]
[]
[null,"RESULTS"]
[null,"BREAKEVEN POINT (UNITS):",{"$f":"IF(AND(Unit_contrib_margin>0,Total_fixed>0),Total_fixed/Unit_contrib_margin,\"-\")","v":{"v":693.8775510204081,"d":"693.88"}}]
[]
[null,"SALES VOLUME ANALYSIS:"]
[null,"SALES VOLUME PER PERIOD (UNITS)",{"$f":"IF(Sales_volume_units,Sales_volume_units*0,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.1,0)","v":{"v":100,"d":"100 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.2,0)","v":{"v":200,"d":"200 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.3,0)","v":{"v":300,"d":"300 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.4,0)","v":{"v":400,"d":"400 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.5,0)","v":{"v":500,"d":"500 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.6,0)","v":{"v":600,"d":"600 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.7,0)","v":{"v":700,"d":"700 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.8,0)","v":{"v":800,"d":"800 "}},{"$f":"IF(Sales_volume_units,Sales_volume_units*0.9,0)","v":{"v":900,"d":"900 "}},{"$f":"Sales_volume_units","v":{"v":1000,"d":"1,000 "}}]
[null,"SALES PRICE PER UNIT",{"$f":"Sales_price_unit","v":{"v":12.5,"d":"$12.50"}},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"},{"v":12.5,"d":"$12.50"}]
[null,"FIXED COSTS PER PERIOD",{"$f":"Total_fixed","v":{"v":3400,"d":"$3,400.00"}},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"},{"v":3400,"d":"$3,400.00"}]
[null,"VARIABLE COSTS",{"$f":"Variable_Unit_Cost*C36","v":{"v":0,"d":"$0.00"}},{"v":760,"d":"$760.00"},{"v":1520,"d":"$1,520.00"},{"v":2280,"d":"$2,280.00"},{"v":3040,"d":"$3,040.00"},{"v":3800,"d":"$3,800.00"},{"v":4560,"d":"$4,560.00"},{"v":5320,"d":"$5,320.00"},{"v":6080,"d":"$6,080.00"},{"v":6840,"d":"$6,840.00"},{"v":7600,"d":"$7,600.00"}]
[null,"TOTAL COSTS",{"$f":"SUM(C38:C39)","v":{"v":3400,"d":"$3,400.00"}},{"v":4160,"d":"$4,160.00"},{"v":4920,"d":"$4,920.00"},{"v":5680,"d":"$5,680.00"},{"v":6440,"d":"$6,440.00"},{"v":7200,"d":"$7,200.00"},{"v":7960,"d":"$7,960.00"},{"v":8720,"d":"$8,720.00"},{"v":9480,"d":"$9,480.00"},{"v":10240,"d":"$10,240.00"},{"v":11000,"d":"$11,000.00"}]
[null,"TOTAL SALES",{"$f":"C37*C36","v":{"v":0,"d":"$0.00"}},{"v":1250,"d":"$1,250.00"},{"v":2500,"d":"$2,500.00"},{"v":3750,"d":"$3,750.00"},{"v":5000,"d":"$5,000.00"},{"v":6250,"d":"$6,250.00"},{"v":7500,"d":"$7,500.00"},{"v":8750,"d":"$8,750.00"},{"v":10000,"d":"$10,000.00"},{"v":11250,"d":"$11,250.00"},{"v":12500,"d":"$12,500.00"}]
[null,"NET PROFIT (LOSS)",{"$f":"C41-C40","v":{"v":-3400,"d":"($3,400.00)"}},{"v":-2910,"d":"($2,910.00)"},{"v":-2420,"d":"($2,420.00)"},{"v":-1930,"d":"($1,930.00)"},{"v":-1440,"d":"($1,440.00)"},{"v":-950,"d":"($950.00)"},{"v":-460,"d":"($460.00)"},{"v":30,"d":"$30.00"},{"v":520,"d":"$520.00"},{"v":1010,"d":"$1,010.00"},{"v":1500,"d":"$1,500.00"}]