{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Costos variables","Costos fijos"],"not_rendered":{"defined_names":7},"read":"whole","date_system":"1900"}

{"sheet":"Costos variables","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"merged":[[0,1,0,2]]}
[null,"ANÁLISIS DE PUNTO DE EQUILIBRIO",null," "]
[null,"COSTOS VARIABLES","PORCENTAJE DE COSTOS"," "]
[null,"Costo de bienes vendidos",{"v":0.25,"d":"25.0%"}]
[null,"Inventario",{"v":0.12,"d":"12.0%"}]
[null,"Materias primas",{"v":0.05,"d":"5.0%"}]
[null,"Mano de obra directa (incluye impuestos sobre nóminas)",{"v":0.3,"d":"30.0%"}]
[null,"Total",{"$f":"SUBTOTAL(109,CostosVariables[PORCENTAJE DE COSTOS])","v":{"v":0.72,"d":"72.0%"}}]

{"sheet":"Costos fijos","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"merged":[[0,1,0,2],[20,1,20,2]]}
[null,"ANÁLISIS DE PUNTO DE EQUILIBRIO",null," "]
[null,"COSTOS FIJOS","COSTOS"]
[null,"Salarios (incluye impuestos sobre nóminas)",{"v":100000,"d":"$100,000"}]
[null,"Suministros",{"v":10000,"d":"$10,000"}]
[null,"Reparaciones y mantenimiento",{"v":1000,"d":"$1,000"}]
[null,"Publicidad",{"v":15000,"d":"$15,000"}]
[null,"Coches, entregas y viajes"]
[null,"Legal y contabilidad"]
[null,"Alquiler",{"v":20000,"d":"$20,000"}]
[null,"Teléfono"]
[null,"Servicios públicos",{"v":5000,"d":"$5,000"}]
[null,"Seguro",{"v":2000,"d":"$2,000"}]
[null,"Impuestos (inmobiliarios, etc.)."]
[null,"Interés"]
[null,"Depreciación"]
[null,"Otros (especificar)"]
[null,"Gastos varios",{"v":5000,"d":"$5,000"}]
[null,"Parte principal de pago de deudas"]
[null,"Ganancia de propietario",{"v":50000,"d":"$50,000"}]
[null,"Total",{"$f":"SUBTOTAL(109,CostosFijos[COSTOS])","v":{"v":208000,"d":"$208,000"}}]
[]
[null,"NIVEL DE VENTAS DE PUNTO DE EQUILIBRIO",{"$f":"SUM(CostosFijos[])/(1-SUM(CostosVariables[]))","v":{"v":742857.1428571428,"d":"$742,857"}}]