{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["직접","간접","일반 관리"],"not_rendered":{"charts":1,"defined_names":4},"read":"whole","date_system":"1900"}

{"sheet":"직접","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,"활동 기준 비용 추적기"]
[null,"회사 이름"]
[null,"날짜","제품 A","제품 B"]
[]
[null,"비용","경차","스포츠카"]
[]
[null,"직접비","제품 A","제품 B"]
[null,"맞춤형 플라스틱",{"v":6000,"d":"₩6,000.00"},{"v":8000,"d":"₩8,000.00"}]
[null,"제조",{"v":8000,"d":"₩8,000.00"},{"v":9000,"d":"₩9,000.00"}]
[null,"접착",{"v":1000,"d":"₩1,000.00"},{"v":1000,"d":"₩1,000.00"}]
[]
[null,"요약"]
[]
[null,"두 제품의 단가는 비교하는 원형 차트가 이 셀에 있습니다."]
[{"$nulls":5},"팁: 주당 생산되는 대 수를 이 셀에 입력합니다."]
[null,"제품 단가",{"$f":"SUM(GenAdmin[제품 A],IndirectCosts[제품 A],DirectCosts[제품 A])","v":{"v":27500,"d":"₩27,500.00"}},{"$f":"SUM(GenAdmin[제품 B],IndirectCosts[제품 B],DirectCosts[제품 B])","v":{"v":32000,"d":"₩32,000.00"}}]
[null,"주당 생산량",10,5]
[null,"주당 총 생산 비용",{"$f":"C16*C17","v":{"v":275000,"d":"₩275,000.00"}},{"$f":"D16*D17","v":{"v":160000,"d":"₩160,000.00"}}]

{"sheet":"간접","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,"활동 기준 비용 추적기"]
[null,{"$f":"직접!B2","v":"회사 이름"}]
[null,{"$f":"직접!B3","v":"날짜"},"제품 A","제품 B"]
[]
[null,"비용",{"$f":"직접!C5","v":"경차"},{"$f":"직접!D5","v":"스포츠카"}]
[]
[null,"간접비","제품 A","제품 B"]
[null,"배송료",{"v":3000,"d":"₩3,000.00"},{"v":3000,"d":"₩3,000.00"}]
[null,"변호사 수수료",{"v":3000,"d":"₩3,000.00"},{"v":3000,"d":"₩3,000.00"}]
[null,"책임 보험",{"v":500,"d":"₩500.00"},{"v":1000,"d":"₩1,000.00"}]
[null,"라이선싱",{"v":1000,"d":"₩1,000.00"},{"v":1000,"d":"₩1,000.00"}]

{"sheet":"일반 관리","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,"활동 기준 비용 추적기"]
[null,{"$f":"직접!B2","v":"회사 이름"}]
[null,{"$f":"직접!B3","v":"날짜"},"제품 A","제품 B"]
[]
[null,"비용",{"$f":"직접!C5","v":"경차"},{"$f":"직접!D5","v":"스포츠카"}]
[]
[null,"일반 관리","제품 A","제품 B"]
[null,"매출채권",{"v":1500,"d":"₩1,500.00"},{"v":1500,"d":"₩1,500.00"}]
[null,"매입채무",{"v":1500,"d":"₩1,500.00"},{"v":1500,"d":"₩1,500.00"}]
[null,"영업",{"v":2000,"d":"₩2,000.00"},{"v":3000,"d":"₩3,000.00"}]