{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["直接","間接","一般行政"],"not_rendered":{"charts":1,"defined_names":4},"read":"whole","date_system":"1900"}

{"sheet":"直接","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,"作業成本追蹤器"]
[null,"公司名稱"]
[null,"日期","產品 A","產品 B"]
[]
[null,"成本","經濟型車","跑車"]
[]
[null,"直接成本","產品 A","產品 B"]
[null,"訂製塑膠",{"v":6000,"d":"NT$6,000.00"},{"v":8000,"d":"NT$8,000.00"}]
[null,"製造",{"v":8000,"d":"NT$8,000.00"},{"v":9000,"d":"NT$9,000.00"}]
[null,"黏著劑",{"v":1000,"d":"NT$1,000.00"},{"v":1000,"d":"NT$1,000.00"}]
[]
[null,"摘要"]
[]
[null,"此儲存格為比較兩項產品之單位成本的圓形圖。"]
[{"$nulls":5},"祕訣：在此儲存格中輸入每週生產單位數量。"]
[null,"產品單位成本",{"$f":"SUM(一般行政[產品 A],間接成本[產品 A],直接成本[產品 A])","v":{"v":27500,"d":"NT$27,500.00"}},{"$f":"SUM(一般行政[產品 B],間接成本[產品 B],直接成本[產品 B])","v":{"v":32000,"d":"NT$32,000.00"}}]
[null,"每週生產單位數",10,5]
[null,"每週生產成本總計",{"$f":"C16*C17","v":{"v":275000,"d":"NT$275,000.00"}},{"$f":"D16*D17","v":{"v":160000,"d":"NT$160,000.00"}}]

{"sheet":"間接","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,"作業成本追蹤器"]
[null,{"$f":"直接!B2","v":"公司名稱"}]
[null,{"$f":"直接!B3","v":"日期"},"產品 A","產品 B"]
[]
[null,"成本",{"$f":"直接!C5","v":"經濟型車"},{"$f":"直接!D5","v":"跑車"}]
[]
[null,"間接成本","產品 A","產品 B"]
[null,"運費",{"v":3000,"d":"NT$3,000.00"},{"v":3000,"d":"NT$3,000.00"}]
[null,"律師費用",{"v":3000,"d":"NT$3,000.00"},{"v":3000,"d":"NT$3,000.00"}]
[null,"責任險",{"v":500,"d":"NT$500.00"},{"v":1000,"d":"NT$1,000.00"}]
[null,"牌照",{"v":1000,"d":"NT$1,000.00"},{"v":1000,"d":"NT$1,000.00"}]

{"sheet":"一般行政","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,"作業成本追蹤器"]
[null,{"$f":"直接!B2","v":"公司名稱"}]
[null,{"$f":"直接!B3","v":"日期"},"產品 A","產品 B"]
[]
[null,"成本",{"$f":"直接!C5","v":"經濟型車"},{"$f":"直接!D5","v":"跑車"}]
[]
[null,"一般行政","產品 A","產品 B"]
[null,"應收帳款",{"v":1500,"d":"NT$1,500.00"},{"v":1500,"d":"NT$1,500.00"}]
[null,"應付帳款",{"v":1500,"d":"NT$1,500.00"},{"v":1500,"d":"NT$1,500.00"}]
[null,"銷售",{"v":2000,"d":"NT$2,000.00"},{"v":3000,"d":"NT$3,000.00"}]