{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["Breakeven Analysis"],"not_rendered":{"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"Breakeven Analysis","index":0,"n_rows":31,"n_cols":4,"rows_kept":31,"merged":[[1,0,1,2],[9,1,9,2],[29,1,29,2]]}
["`"]
["BREAKEVEN ANALYSIS",null,null," "]
[]
[null,"VARIABLE COSTS"," "]
[null,"Cost of Goods Sold",{"v":0.25,"d":"25.0%"}]
[null,"Inventory",{"v":0.12,"d":"12.0%"}]
[null,"Raw Materials",{"v":0.05,"d":"5.0%"}]
[null,"Direct Labor (Includes Payroll Taxes)",{"v":0.3,"d":"30.0%"}]
[null,"Total",{"$f":"SUBTOTAL(109,VariableCosts[[ ]])","v":{"v":0.72,"d":"72.0%"}}]
[]
[null,"FIXED COSTS","  "]
[null,"Salaries (Includes Payroll Taxes)",{"v":100000,"d":"$100,000"}]
[null,"Supplies",{"v":10000,"d":"$10,000"}]
[null,"Repairs & Maintenance",{"v":1000,"d":"$1,000"}]
[null,"Advertising",{"v":15000,"d":"$15,000"}]
[null,"Car, Delivery And Travel"]
[null,"Accounting And Legal"]
[null,"Rent",{"v":20000,"d":"$20,000"}]
[null,"Telephone"]
[null,"Utilities",{"v":5000,"d":"$5,000"}]
[null,"Insurance",{"v":2000,"d":"$2,000"}]
[null,"Taxes (Real Estate, Etc.)"]
[null,"Interest"]
[null,"Depreciation"]
[null,"Other (Specify)"]
[null,"Miscellaneous Expenses",{"v":5000,"d":"$5,000"}]
[null,"Principal Portion Of Debt Payment"]
[null,"Owner's Draw",{"v":50000,"d":"$50,000"}]
[null,"Total",{"$f":"SUBTOTAL(109,FixedCosts[[  ]])","v":{"v":208000,"d":"$208,000"}}]
[]
[null,"BREAKEVEN SALES LEVEL",{"$f":"SUM(FixedCosts[])/(1-SUM(VariableCosts[[ ]]))","v":{"v":742857.1428571428,"d":"$742,857"}}]