{"text_format":"1","workbook":"xlsx","n_sheets":37,"sheets":["TOC","Formulas","Functions&Names","Formatting as Facade","Cell References","Totals","Jan","Feb","Mar","ERRORS","Order of Precedence","Date Math","IF","IF (an)","Sales Analysis","Sales Analysis(an)","HWSolutions==>","P34-52","P52-53","P54-62","P62-64","P64-77 Qrt(1)","P64-77 Qrt(2)","P64-77 Qrt(3)","P64-77 Qrt(4)","P64-77 Total","P77-79 Qrt (1)","P77-79 Qrt (2)","P77-79 Qrt (3)","P77-79 Qrt (4)","P77-79 Summary","P82-83","P84-85","P85-87 1st Half","P85-87 2nd Half","P85-87 Summary","Sheet3"],"not_rendered":{"charts":1,"images":2,"macros":0,"external_links":0,"defined_names":4,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"TOC","index":0,"n_rows":17,"n_cols":2,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Topics","Breif Description"]
["Formulas","Start With = Sign"]
["Functions","Built In Algorithms To Make Calculations Easy"]
["Formatting","Format is just a Façade!"]
["Cell References","We Must Know How To Use All Four Types Of Cell References"]
["Errors","Remember To Use Excel Help If You Get An Error That You Don't Understand"]
["Order Of Precedence","You Must Know The Order Of Operations Because Excel Knows Them"]
["Insert Columns/Rows","Create Formulas So That Structural Changes Such As Inserting Rows/Columns Will Not Ruin Formulas"]
["Names and Tables","Names: Use Name Box To Name Ranges That You Will Use Often. Use Ctrl + F3 To See List Of Names That You Can Edit. Tables: Ctrl + T Creates A Table, Tables Will Auto Format, Filter, Sort, Automatically Add Names, And Will Automatically Expand When You Add Data."]
["3-D Cell Reference in SUM function","Click On Sheet, Click On Cell, Click On Last Sheet, Hit Enter."]
["Date Math","Dates Are Serial Numbers That Represent The Number Of Days Since Jan 1, 1900 (Where Jan 1, 1900 = 1)"]
["IF functions","Logical Test, What To Put In The Cell If True, What To Put In The Cell If False"]
["Spreadsheet Layout","Separate Formula Inputs And Outputs, Label Everything, And Blocks Of Data Must Be Surrounded By Blanks"]
["Formula Inputs","Data That Can Varies Goes Into An Assumption Table"]
["Outputs","Formula Outputs Should Be In A Separate Area From The Formula Inputs And Label Your Formulas"]
["Assumption Tables","All Input Data Should Go In An Area Separate From The Formula Outputs And Orientate The Assumption Table In The Same Way As The Formula Output Table"]
["Auditing","Be Sure To Check All Formulas ==> Use The F2 Key"]

{"sheet":"Formulas","index":1,"n_rows":14,"n_cols":16,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,"Gross Pay","Deduction Rate","Deduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,525.25,6.2E-2]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Score1","Score2","Score3","Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,20,22,24]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Gross Pay","Deduction Rate","Deduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,525.25,6.2E-2]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"PMT","Rate","Text Formula"]
[null,null,null,null,null,null,null,null,null,null,null,null,2500.36,0.12]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Years","Total Months"]
[null,null,null,null,null,null,null,null,null,null,null,null,30]

{"sheet":"Functions&Names","index":2,"n_rows":371,"n_cols":5,"rows_kept":371,"cut":false,"hidden":false,"merged":[]}
["Sales"]
[1439]
[2915]
[1923]
[6497]
[9767]
[5862]
[5758]
[9949]
[7583]
[4795]
[2020]
[3986]
[1094]
[7741]
[2973]
[3696]
[5861]
[7636]
[5681]
[2323]
[8294]
[4675]
[]
["SUM"]
["AVERAGE"]
["COUNT"]
[]
["Remember: Range functions allow you to insert Rows/Columns"]
[]
[]
["SalesRep","Sales"]
["Sidorko Tatiyana ",8837]
["Sidorko Tatiyana ",1726,null,null,"SUM"]
["Lyashuk Nataliya ",6170,null,null,"MEDIAN"]
["Vlasyuk Yelena ",2531,null,"Bal Alan ","SUMIF"]
["Lyashuk Nataliya ",8645,null,null,"COUNTIF"]
["Nyambi Kiko ",3077]
["Cobiskey Howar",7366]
["Vlasyuk Yelena ",2387]
["Nyambi Kiko ",3621]
["Nyambi Kiko ",3657]
["Vlasyuk Yelena ",5852]
["Wilson Andrena ",5338]
["Seo Hee Chan",8866]
["Cobiskey Howar",7007]
["Gautam Joel ",4094]
["Seo Hee Chan",1724]
["Bal Alan ",7832]
["Bal Alan ",4551]
["Pinney Rebecca ",4775]
["Cobiskey Howar",3108]
["Nyambi Kiko ",2608]
["Atkinson Genevieve ",2741]
["Mcreynolds Christophe",7666]
["Duzhuk Yuliya ",8094]
["Seo Hee Chan",3687]
["Lewand Megan ",7473]
["Pinney Rebecca ",3212]
["Atkinson Genevieve ",8177]
["Atkinson Genevieve ",1843]
["Lewand Megan ",4185]
["Bal Alan ",7301]
["Smtonchuk Igor ",3780]
["Wilson Andrena ",6195]
["Lewand Megan ",9954]
["Nyambi Kiko ",3908]
["Lyashuk Nataliya ",8173]
["Mcreynolds Christophe",4883]
["Duzhuk Yuliya ",7450]
["Lewand Megan ",3933]
["Lyashuk Nataliya ",9128]
["Cobiskey Howar",1768]
["Smtonchuk Igor ",9719]
["Smtonchuk Igor ",4403]
["Sidorko Tatiyana ",4704]
["Duzhuk Yuliya ",9930]
["Vlasyuk Yelena ",8231]
["Vlasyuk Yelena ",5922]
["Smtonchuk Igor ",8811]
["Duzhuk Yuliya ",4237]
["Wilson Andrena ",3187]
["Lyashuk Nataliya ",6149]
["Duzhuk Yuliya ",3967]
["Duzhuk Yuliya ",6020]
["Pinney Rebecca ",6972]
["Mcreynolds Christophe",2856]
["Mcreynolds Christophe",3942]
["Conway Wendy ",4377]
["Gautam Joel ",6136]
["Elliston Nonah ",2588]
["Duzhuk Yuliya ",8976]
["Smtonchuk Igor ",3064]
["Akina Michele ",3239]
["Akina Michele ",8890]
["Nyambi Kiko ",2062]
["Elliston Nonah ",5248]
["Lyashuk Nataliya ",4078]
["Bal Alan ",3202]
["Cobiskey Howar",8327]
["Lyashuk Nataliya ",8637]
["Nesmeianova Olg",7006]
["Wilson Andrena ",5760]
["Mcreynolds Christophe",9658]
["Conway Wendy ",5641]
["Seo Hee Chan",4921]
["Sidorko Tatiyana ",2163]
["Sidorko Tatiyana ",1103]
["Vlasyuk Yelena ",2169]
["Duzhuk Yuliya ",6843]
["Atkinson Genevieve ",6161]
["Elliston Nonah ",7546]
["Cobiskey Howar",6399]
["Elliston Nonah ",8744]
["Duzhuk Yuliya ",7207]
["Cobiskey Howar",5259]
["Pinney Rebecca ",6376]
["Conway Wendy ",9101]
["Akina Michele ",2443]
["Wilson Dana ",9987]
["Lewand Megan ",5289]
["Conway Wendy ",4634]
["Elliston Nonah ",3960]
["Pinney Rebecca ",7693]
["Wilson Dana ",3308]
["Duzhuk Yuliya ",8885]
["Nesmeianova Olg",7547]
["Sidorko Tatiyana ",4044]
["Atkinson Genevieve ",3022]
["Cobiskey Howar",2589]
["Elliston Nonah ",2333]
["Gautam Joel ",5243]
["Nesmeianova Olg",2392]
["Duzhuk Yuliya ",3286]
["Nyambi Kiko ",1513]
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["Nyambi Kiko ",8886]
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["Atkinson Genevieve ",4362]
["Nyambi Kiko ",2825]
["Cobiskey Howar",9265]
["Lyashuk Nataliya ",3719]
["Lyashuk Nataliya ",6761]
["Cobiskey Howar",1060]
["Wilson Andrena ",5503]
["Sidorko Tatiyana ",4698]
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["Mcreynolds Christophe",8122]
["Pinney Rebecca ",2975]
["Nyambi Kiko ",8698]
["Pinney Rebecca ",1439]
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["Nyambi Kiko ",1923]
["Mcreynolds Christophe",6497]
["Vlasyuk Yelena ",9767]
["Gautam Joel ",5862]
["Bal Alan ",5758]
["Nesmeianova Olg",9949]
["Mcreynolds Christophe",7583]
["Lewand Megan ",4795]
["Bal Alan ",2020]
["Nesmeianova Olg",3986]
["Wilson Andrena ",1094]
["Sidorko Tatiyana ",7741]
["Wilson Dana ",2973]
["Wilson Andrena ",3696]
["Bal Alan ",5861]
["Wilson Dana ",7636]
["Cobiskey Howar",5681]
["Akina Michele ",2323]
["Wilson Andrena ",8294]
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["Pinney Rebecca ",4170]
["Gautam Joel ",6243]
["Gautam Joel ",5092]
["Pinney Rebecca ",6917]
["Wilson Dana ",9727]
["Gautam Joel ",4489]
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["Conway Wendy ",1210]
["Conway Wendy ",4919]
["Pinney Rebecca ",1155]
["Elliston Nonah ",4884]
["Smtonchuk Igor ",1589]
["Cobiskey Howar",5528]
["Seo Hee Chan",1400]
["Wilson Dana ",5662]
["Cobiskey Howar",6055]
["Bal Alan ",2591]
["Atkinson Genevieve ",1851]
["Duzhuk Yuliya ",9345]
["Vlasyuk Yelena ",5334]
["Duzhuk Yuliya ",4541]
["Wilson Dana ",9168]
["Conway Wendy ",5284]
["Conway Wendy ",7005]
["Vlasyuk Yelena ",9745]
["Cobiskey Howar",1275]
["Gautam Joel ",9047]
["Nesmeianova Olg",3957]
["Seo Hee Chan",5871]
["Mcreynolds Christophe",8594]
["Sidorko Tatiyana ",8549]
["Nyambi Kiko ",5394]
["Nesmeianova Olg",5095]
["Cobiskey Howar",3404]
["Mcreynolds Christophe",9514]
["Vlasyuk Yelena ",7044]
["Cobiskey Howar",9267]
["Seo Hee Chan",3160]
["Gautam Joel ",8051]
["Mcreynolds Christophe",4405]
["Pinney Rebecca ",7363]
["Nyambi Kiko ",4637]
["Nyambi Kiko ",3092]
["Elliston Nonah ",8588]
["Pinney Rebecca ",3553]
["Sidorko Tatiyana ",3531]
["Vlasyuk Yelena ",1195]
["Smtonchuk Igor ",9151]
["Pinney Rebecca ",8213]
["Wilson Dana ",1403]
["Duzhuk Yuliya ",5995]
["Sidorko Tatiyana ",1735]
["Bal Alan ",6765]
["Smtonchuk Igor ",9605]
["Atkinson Genevieve ",8558]
["Akina Michele ",2355]
["Pinney Rebecca ",1664]
["Lewand Megan ",9656]
["Seo Hee Chan",5849]
["Lyashuk Nataliya ",7139]
["Lewand Megan ",7838]
["Conway Wendy ",9338]
["Nesmeianova Olg",9760]
["Mcreynolds Christophe",1518]
["Mcreynolds Christophe",1716]
["Akina Michele ",9104]
["Duzhuk Yuliya ",3000]
["Cobiskey Howar",5562]
["Gautam Joel ",8290]
["Nesmeianova Olg",6590]
["Bal Alan ",4278]
["Vlasyuk Yelena ",8544]
["Conway Wendy ",1921]
["Cobiskey Howar",2763]
["Conway Wendy ",4660]
["Vlasyuk Yelena ",4359]
["Wilson Dana ",9896]
["Bal Alan ",9026]
["Seo Hee Chan",6949]
["Conway Wendy ",8156]
["Nyambi Kiko ",1425]
["Vlasyuk Yelena ",1478]
["Vlasyuk Yelena ",7121]
["Vlasyuk Yelena ",5321]
["Pinney Rebecca ",9026]
["Nesmeianova Olg",7662]
["Seo Hee Chan",8300]
["Seo Hee Chan",8249]
["Akina Michele ",9972]
["Wilson Andrena ",1375]
["Mcreynolds Christophe",2638]
["Sidorko Tatiyana ",1657]
["Mcreynolds Christophe",9834]
["Smtonchuk Igor ",5761]
["Seo Hee Chan",5025]
["Conway Wendy ",5061]
["Lyashuk Nataliya ",7749]
["Atkinson Genevieve ",5559]
["Cobiskey Howar",2958]
["Vlasyuk Yelena ",2562]
["Mcreynolds Christophe",4499]
["Wilson Dana ",4236]
["Gautam Joel ",1102]
["Wilson Andrena ",1953]
["Conway Wendy ",7967]
["Nyambi Kiko ",9703]
["Nesmeianova Olg",2813]
["Lewand Megan ",2119]
["Duzhuk Yuliya ",6095]
["Cobiskey Howar",3593]
["Cobiskey Howar",8684]
["Lewand Megan ",2008]
["Lewand Megan ",6047]
["Akina Michele ",8869]
["Vlasyuk Yelena ",6018]
["Vlasyuk Yelena ",6429]
["Seo Hee Chan",4110]
["Mcreynolds Christophe",8415]
["Smtonchuk Igor ",8631]
["Pinney Rebecca ",8217]
["Wilson Andrena ",5401]
["Duzhuk Yuliya ",9589]
["Seo Hee Chan",1438]
["Bal Alan ",8581]
["Atkinson Genevieve ",7370]
["Bal Alan ",2802]
["Atkinson Genevieve ",4477]
["Lyashuk Nataliya ",7067]
["Vlasyuk Yelena ",3330]
["Mcreynolds Christophe",9807]
["Vlasyuk Yelena ",9661]
["Duzhuk Yuliya ",1412]
["Bal Alan ",4356]
["Sidorko Tatiyana ",9995]
["Wilson Andrena ",3977]
["Lyashuk Nataliya ",1464]
["Lewand Megan ",2443]
["Akina Michele ",8305]
["Lyashuk Nataliya ",7346]
["Gautam Joel ",6324]
["Nyambi Kiko ",1775]
["Nyambi Kiko ",7158]
["Mcreynolds Christophe",3005]
["Wilson Andrena ",5019]
["Conway Wendy ",4500]
["Pinney Rebecca ",9723]
["Bal Alan ",6090]
["Elliston Nonah ",8297]
["Sidorko Tatiyana ",6672]
["Duzhuk Yuliya ",9414]
["Conway Wendy ",6197]
["Elliston Nonah ",9550]
["Vlasyuk Yelena ",3302]
["Akina Michele ",1363]
["Pinney Rebecca ",2712]
["Lewand Megan ",3309]
["Lewand Megan ",2128]
["Duzhuk Yuliya ",6119]
["Wilson Andrena ",6318]
["Conway Wendy ",6868]
["Wilson Dana ",3540]
["Conway Wendy ",5352]
["Bal Alan ",8615]
["Wilson Andrena ",3243]
["Gautam Joel ",1555]
["Smtonchuk Igor ",6984]
["Mcreynolds Christophe",6963]
["Wilson Dana ",1579]
["Wilson Andrena ",6630]
["Seo Hee Chan",2938]
["Atkinson Genevieve ",9503]
["Gautam Joel ",7225]
["Atkinson Genevieve ",9006]
["Duzhuk Yuliya ",9732]
["Sidorko Tatiyana ",8740]
["Lewand Megan ",9719]
["Mcreynolds Christophe",9808]
["Pinney Rebecca ",6088]
["Gautam Joel ",1840]
["Conway Wendy ",5220]
["Pinney Rebecca ",9791]
["Seo Hee Chan",8845]
["Bal Alan ",6327]
["Seo Hee Chan",3330]
["Bal Alan ",5323]
["Pinney Rebecca ",3112]
["Wilson Dana ",6934]
["Seo Hee Chan",1859]
["Pinney Rebecca ",2896]
["Gautam Joel ",6883]
["Duzhuk Yuliya ",3838]
["Bal Alan ",8286]
["Sidorko Tatiyana ",3365]
["Duzhuk Yuliya ",6993]
["Bal Alan ",1197]
["Vlasyuk Yelena ",5110]
["Lewand Megan ",8464]
["Gautam Joel ",2083]
["Bal Alan ",1197]

{"sheet":"Formatting as Facade","index":3,"n_rows":15,"n_cols":11,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["Formatting is like a façade on a house: it is only what is on top. Formatting does not necessarily reflect the underlying number"]
["General","Number","Currency","Accounting","Date","Time","Percentage","Fraction"]
["No commas, shows as many decimals as you type in","Shows commas and as many decimals as you tell it to show","Shows \"floating\" dollar sign, commas and as many decimals as you tell it to show ","Shows \"fixed\" dollar sign, commas and as many decimals as you tell it to show ","Shows date format, underneath is the number of days since Jan. 1, 1900","Shows time format, underneath is the proportion of one 24 hour day","Shows Percentage format (slides decimal to right two positions and then adds the percentage symbol). What is underneath is a decimal or whole number (.06 or 1 ))","Division represented with a numerator and a denominator and a line between the two"]
[12569.456980000001,12569.456980000001,12569.456980000001,12569.456980000001,"2006-07-03","08:00:00",0.06,0.25]
[12569.456980000001,12569.456980000001,12569.456980000001,12569.456980000001,38901,0.33333333333333298,0.06,0.25]
[12569.456980000001,12569.456980000001,12569.456980000001,12569.456980000001,38901,0.33333333333333298,0.06,0.25]
[null,null,null,null,null,null,null,null,null,"Excel uses the precise values in calculations, not the displayed values"]
[null,null,null,null,null,null,null,null,null,12569.456980000001,12569]
[null,null,null,null,null,null,null,null,null,12569.456980000001,12569]
[null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(J8:J9)","v":25138.913960000002},{"$f":"SUM(K8:K9)","v":25138}]
[]
[]
[null,null,null,null,null,null,null,null,"Note about %: Pre-formatting a cell with %, allows either 10 or .1 to be entered, and the precise value that will be stored is .10. But entering 10 or .1 in a cell and then formatting with % will store the two different precise values."]
[null,null,null,null,null,null,null,"10 typed in ==>",0.1,null,10]
[null,null,null,null,null,null,null,".1 typed in ==>",0.1,null,0.1]

{"sheet":"Cell References","index":4,"n_rows":28,"n_cols":21,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[{"$f":"ROW()&\")\"","v":"1)"},"There are 4 types of cell references: Relative, Absolute (or \"locked\"), Mixed with Column \"locked\", Mixed with Row \"locked\""]
["2)","Relative Cell Reference means that if the formula is looking at a cell reference that is three cells to the left, when you copy the formula to any other cell, the cell reference will still be looking three cells to the left."]
["3)","“Absolute” means that if the formula is looking at a particular cell reference, when you copy the formula to any other cell, the cell reference will still be looking at that particular cell reference. If the Absolute Cell reference is $A$1, the formula will always look at cell A1. It is as if the formula is locked on the cell A1 throughout copy action\n"]
["4)","Mixed with Row \"locked\" means that cell refence remains absolute or locked when copying across rows and remains relative when copying across columns. “Locks cell reference when copying it vertically, but not horizontally”\n\n"]
["5)","Mixed with Column \"locked\" means that cell refence remains absolute or locked when copying across columns\nand remains relative when copying across rows. “Locks cell reference when copying it horizontally, but not vertically”\n"]
["6)","When using cell references in formulas that you will copy to other cells, ask 2 questions of each cell reference to determine which of the 4 types of cell references to use"]
[]
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[{"$f":"B8","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q27","v":0.05}]
[{"$f":"A9+B$26","v":2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P9+Q$28","v":6.0000000000000005E-2}]
[{"$f":"A10+B$26","v":3},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P10+Q$28","v":7.0000000000000007E-2}]
[4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.08]
[5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.09]
[6,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.9999999999999992E-2]
[7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.10999999999999999]
[8,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.11999999999999998]
[9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.12999999999999998]
[10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.13999999999999999]
[{"$f":"A18+B$26","v":11},null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.15]
[12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.16]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PMT",-5000]
[]
["Assumptions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assumptions"]
["Start #",1,null,null,null,null,null,null,null,null,null,null,null,null,null,"Start #",15]
["Increment",1,null,null,null,null,null,null,null,null,null,null,null,null,null,"Increment",5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Start #",0.05]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Increment",0.01]

{"sheet":"Totals","index":5,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Three Month Totals"]
[null,"Dept 1","Dept 2","Dept 3","Dept 4","Dept 5","Dept 6","Totals"]
["Product 1",null,null,null,null,null,null,{"$f":"SUM(B3:G3)","v":0}]
["Product 2",null,null,null,null,null,null,0]
["Product 3",null,null,null,null,null,null,0]
["Product 4",null,null,null,null,null,null,0]
["Product 5",null,null,null,null,null,null,0]
["Product 6",null,null,null,null,null,null,0]
["Product 7",null,null,null,null,null,null,0]
["Product 8",null,null,null,null,null,null,0]
["Product 9",null,null,null,null,null,null,0]
["Product 10",null,null,null,null,null,null,0]
["Product 11",null,null,null,null,null,null,0]
["Product 12",null,null,null,null,null,null,0]
["Product 13",null,null,null,null,null,null,0]
["Product 14",null,null,null,null,null,null,0]
["Totals",{"$f":"SUM(B3:B16)","v":0},0,0,0,0,0,0]

{"sheet":"Jan","index":6,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Jan"]
[null,"Dept 1","Dept 2","Dept 3","Dept 4","Dept 5","Dept 6","Totals"]
["Product 1",{"$f":"IF(AND(ISEVEN(ROW()),ISODD(COLUMN())),RANDBETWEEN(100,500),RANDBETWEEN(50,300))","v":291},{"$f":"IF(AND(ISEVEN(ROW()),ISODD(COLUMN())),RANDBETWEEN(100,500),RANDBETWEEN(50,300))","v":175},282,188,249,216,{"$f":"SUM(B3:G3)","v":1401}]
["Product 2",93,201,121,398,211,291,1315]
["Product 3",277,185,80,227,75,249,1093]
["Product 4",81,377,272,252,212,473,1667]
["Product 5",161,110,78,130,219,85,783]
["Product 6",168,309,96,430,86,159,1248]
["Product 7",207,230,187,93,146,297,1160]
["Product 8",287,478,212,165,233,420,1795]
["Product 9",243,50,111,162,104,151,821]
["Product 10",283,398,205,135,180,104,1305]
["Product 11",80,145,86,67,244,159,781]
["Product 12",299,411,290,165,151,192,1508]
["Product 13",285,191,105,212,67,55,915]
["Product 14",157,497,119,402,153,154,1482]
["Totals",{"$f":"SUM(B3:B16)","v":2912},3757,2244,3026,2330,3005,17274]

{"sheet":"Feb","index":7,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Feb"]
[null,"Dept 1","Dept 2","Dept 3","Dept 4","Dept 5","Dept 6","Totals"]
["Product 1",{"$f":"IF(AND(ISEVEN(ROW()),ISODD(COLUMN())),RANDBETWEEN(100,500),RANDBETWEEN(50,300))","v":181},{"$f":"IF(EVEN(ROW()),RANDBETWEEN(100,500),RANDBETWEEN(50,300))","v":149},425,462,471,425,{"$f":"SUM(B3:G3)","v":2113}]
["Product 2",499,208,142,256,127,405,1637]
["Product 3",263,443,309,284,277,282,1858]
["Product 4",139,248,122,251,447,162,1369]
["Product 5",369,387,280,243,298,316,1893]
["Product 6",183,323,128,193,269,161,1257]
["Product 7",316,169,341,254,317,196,1593]
["Product 8",200,195,193,484,172,136,1380]
["Product 9",248,171,124,256,103,335,1237]
["Product 10",126,410,469,243,154,467,1869]
["Product 11",290,475,498,225,429,239,2156]
["Product 12",303,115,262,244,484,447,1855]
["Product 13",434,101,296,355,308,366,1860]
["Product 14",280,375,390,352,427,242,2066]
["Totals",{"$f":"SUM(B3:B16)","v":3831},3769,3979,4102,4283,4179,24143]

{"sheet":"Mar","index":8,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Mar"]
[null,"Dept 1","Dept 2","Dept 3","Dept 4","Dept 5","Dept 6","Totals"]
["Product 1",{"$f":"IF(AND(ISEVEN(ROW()),ISODD(COLUMN())),RANDBETWEEN(100,500),RANDBETWEEN(50,300))","v":179},{"$f":"IF(AND(ISEVEN(ROW()),ISODD(COLUMN())),RANDBETWEEN(100,500),RANDBETWEEN(50,300))","v":164},191,141,128,77,{"$f":"SUM(B3:G3)","v":880}]
["Product 2",261,203,76,282,235,236,1293]
["Product 3",218,148,238,275,292,90,1261]
["Product 4",279,114,289,384,74,389,1529]
["Product 5",95,140,168,142,227,176,948]
["Product 6",249,411,238,328,291,185,1702]
["Product 7",204,199,51,149,112,68,783]
["Product 8",166,323,178,215,146,157,1185]
["Product 9",189,118,99,258,108,286,1058]
["Product 10",66,212,128,482,108,355,1351]
["Product 11",81,85,120,55,194,204,739]
["Product 12",134,289,194,133,264,376,1390]
["Product 13",91,138,178,86,120,167,780]
["Product 14",127,118,150,136,68,138,737]
["Totals",{"$f":"SUM(B3:B16)","v":2339},2662,2298,3066,2367,2904,15636]

{"sheet":"ERRORS","index":9,"n_rows":9,"n_cols":10,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["Error Message","Description of Error","Example","Example",null,"VLOOKUP TABLE",null,null,"Bond Inputs"]
["#######","Column width not wide enough to display data (values), or negative date or time","The column that is narrower than the number it contains",101010101010,null,1,"Red",null,"Face Vaule",400000]
[{"$error":"#NAME?"},"Text that is not a \"name\" is being used in a formula","A formula like \"=red\" where red is not an Excel name",{"$f":"red","v":{"$error":"#NAME?"}},null,2,"Blue",null,"Coupon Rate",0.05]
[{"$error":"#N/A"},"Not Available/ No Answer","VLOOKUP function can not find an answer",{"$f":"VLOOKUP(E4,$F$2:$G$3,2)","v":{"$error":"#N/A"}},null,null,null,null,"years",20]
[{"$error":"#REF!"},"Formula is using cell reference that has been deleted, or other invalid cell reference","Formula said \"=A1\" then cell A1 was deleted.",{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,null,"periods/year",4]
[{"$error":"#VALUE!"},"Invalid operand or argument type (argument in a function)","The formula \"=F1:G2\" confused Excel because it does not know what to do with the \":\" (unless it was an array function).",{"$f":"F2:G3","v":{"$error":"#VALUE!"}},{"$f":"F3+G3","v":{"$error":"#VALUE!"}},null,null,null,"Annual Discount Rate",6.5250000000000002E-2]
[{"$error":"#NUM!"},"Invalid numeric values in a formula or function, or an iterative function like IRR cannot find an answer, or the number is too big or small (number must be between -1*10^307 and 1*10^307)","Formula entered was: \"=1*10^500\"",{"$f":"1*10^500","v":{"$error":"#NUM!"}},null,null,null,null,"Interest Payments",{"$f":"J3/J5*J2","v":5000}]
[{"$error":"#DIV/0!"},"Divide by zero","Dividing by zero is not defined because 4*? = 0",{"$f":"J7/E8","v":{"$error":"#DIV/0!"}}]
["Circular Cell Reference","Cell reference in formula refers to the formulas result (itself)","In cell D9 you type the formula: \"=J7+D9\""," =J7+D9"]

{"sheet":"Order of Precedence","index":10,"n_rows":34,"n_cols":11,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["Arithmetic operation signs in Excel:"]
[" ( ) represents Parentheses"]
[" ^ represents Exponents (powers and roots)"]
[" * represents Multiplication"]
[" /  represents Division"]
[" + represents Addition"]
[" – represents Subtraction"]
[]
["Order of Operations form Algebra class (Each one is left to right):"]
["Please è Parenthesis è ( )"]
["Excuse è Exponents è ^ è 2^2 = 4 or 4^(1/2) = 2"]
["My Dear è Multiplication è * and Division è /"]
["Aunt Sally è Adding (SUM) è + and Subtraction è -"]
[]
["Excel's Order of Operations:"]
["Parenthesis ( )",null,null,null,null,"Dept01","Dept02","Dept03","Dept04","Dept05","Dept06"]
["Ranges use of colon symbol \":\"",null,null,null,"Product01",500,114,337,380,288,170]
["Example: =SUM(A1:A4)",null,{"$f":"SUM(F17:K17)","v":1789},null,"Product02",120,263,261,401,401,453]
["Evaluate intersections (spaces (labels))",null,null,null,"Product03",167,345,359,447,222,288]
["(If you ever use labels or names for natural language formulas, or two ranges separated by a space)",null,{"$f":"F19:K19 I17:I30","v":447},null,"Product04",356,202,453,300,446,175]
["Evaluate unions (,)",null,null,null,"Product05",472,122,327,201,398,318]
["Example: =SUM(A1:A4,B2:C7)",null,{"$f":"SUM(F17:F30,H17:H30)","v":8745},null,"Product06",460,369,419,295,123,214]
["Negation (-)",null,null,null,"Product07",334,495,246,369,348,284]
["Example: =-2^4 è 16",null,{"$f":"-2^4","v":16},null,"Product08",443,108,140,336,426,110]
["Example: =-(2^4) è -16",null,{"$f":"-(2^4)","v":-16},null,"Product09",474,470,183,453,119,190]
["Converts % (1% è .01)",null,{"$f":"100*1%","v":1},null,"Product10",161,133,245,238,166,441]
["Exponents (^)",null,null,null,"Product11",389,369,327,247,482,321]
["Example 1: 4^(1/2) = 2",null,null,null,"Product12",114,148,139,311,389,169]
["Example: 3^2 = 9",null,null,null,"Product13",476,445,370,423,205,263]
["Multiplication (*) and division (/), left to right",null,null,null,"Product14",178,165,295,148,479,167]
["Adding (+) and division (-), left to right"]
["Text operators (& è Concatenation)",null,{"$f":"2&3*3","v":"29"}]
["Comparative symbols: =, <>, >=, <=, <, >",null,{"$f":"2*3>16^(1/4)","v":true}]
["If anything is still left, then left to right"]

{"sheet":"Date Math","index":11,"n_rows":7,"n_cols":2,"rows_kept":7,"cut":false,"hidden":false,"merged":[]}
["Invoice Due Date","2008-01-20"]
["Today",{"$f":"TODAY()","v":"2008-03-19"}]
["Days Over Due"]
[]
["Loan Issue Date","2008-03-12"]
["Term of Loan",90]
["Maturity Date"]

{"sheet":"IF","index":12,"n_rows":42,"n_cols":7,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
["IF function:\nLogical Test that evaluates to TRUE or FALSE,\nWhat to put in cell if TRUE,\nWhat to put in cell if FALSE"]
[]
["TRUE / FALSE examples:"]
["Revenue:",5000,null,"Does DR = CR?","DR","CR"]
["Hurdle to get bonus:",4000,null,null,500,499.99]
["Is Revenue greater than Hurdle?"]
[null,null,null,"Credit Score",2]
["Text","Excel is fun!",null,"Credit Score Hurdle",3]
["ISTEXT",null,null,"Asset Value",125000]
[null,null,null,"Asset Value Hurdle",100000]
["Blank Cell",null,null,"Are Both Hurdles met? AND"]
["Is the cell blank?",null,null,"Is At Least 1 Hurdle met? OR"]
[]
["IF function examples:"]
["Put 1 of 2 numbers in the cell",null,null,"Put a blank or a formula in the cell"]
["Revenue",5000,null,"Date","Withdraw","Deposit","Balance"]
["Bonus Hurcle",6000,null,"Bal For",null,null,500]
["Bonus Amount",500,null,"2008-03-12",20]
["Bonus Expense",null,null,"2008-03-13",null,50]
[null,null,null,"2008-03-14",200]
["Put 1 of 2 Text strings in the cell",null,null,null,null,null,{"$f":"IF(D21=\"\",\"\",G20+F21-E21)","v":""}]
["Revenue",5000]
["Expense",2000,null,"Put a 1 of 2 ranges in a function"]
[null,{"$f":"B22-B23","v":3000},null,"Department","Jan Rev.","Feb Rev.","Mar Rev."]
[null,null,null,"Dept01",16,15,29]
["Put a 1 of 2 formulas in the cell",null,null,"Dept02",39,21,44]
["Revenue",5000,null,"SUM of Rev. by Department","Type Dept:"]
["Expense",6000,null,null,"Dept01"]
[]
[null,null,null,"IF that uses AND function as Logical Test"]
[null,null,null,"Credit Score",2]
[null,null,null,"Credit Score Hurdle",3]
[null,null,null,"Asset Value",125000]
[null,null,null,"Asset Value Hurdle",100000]
[null,null,null,"IF Both hurdles are met we will extend credit:"]
[]
[null,null,null,"IF that uses OR function as Logical Test"]
[null,null,null,"Credit Score",2]
[null,null,null,"Credit Score Hurdle",3]
[null,null,null,"Asset Value",125000]
[null,null,null,"Asset Value Hurdle",100000]
[null,null,null,"IF Both hurdles are met we will extend credit:"]

{"sheet":"IF (an)","index":13,"n_rows":42,"n_cols":7,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
["IF function:\nLogical Test that evaluates to TRUE or FALSE,\nWhat to put in cell if TRUE,\nWhat to put in cell if FALSE"]
[]
["TRUE / FALSE examples:"]
["Revenue:",5000,null,"Does DR = CR?","DR","CR"]
["Hurdle to get bonus:",4000,null,{"$f":"E5=F5","v":false},500,499.99]
["Is Revenue greater than Hurdle?",{"$f":"B4>=B5","v":true}]
[null,null,null,"Credit Score",2]
["Text","Excel is fun!",null,"Credit Score Hurdle",3]
["ISTEXT",{"$f":"ISTEXT(B8)","v":true},null,"Asset Value",125000]
[null,null,null,"Asset Value Hurdle",100000]
["Blank Cell",null,null,"Are Both Hurdles met? AND",{"$f":"AND(E7>=E8,E9>=E10)","v":false}]
["Is the cell blank?",{"$f":"B11=\"\"","v":true},null,"Is At Least 1 Hurdle met? OR",{"$f":"OR(E7>=E8,E9>=E10)","v":true}]
[]
["IF function examples:"]
["Put 1 of 2 numbers in the cell",null,null,"Put a blank or a formula in the cell"]
["Revenue",5000,null,"Date","Withdraw","Deposit","Balance"]
["Bonus Hurcle",6000,null,"Bal For",null,null,500]
["Bonus Amount",500,null,"2008-03-12",20,null,{"$f":"IF(D18=\"\",\"\",G17+F18-E18)","v":480}]
["Bonus Expense",{"$f":"IF(B16>=B17,B18,0)","v":0},null,"2008-03-13",null,50,{"$f":"IF(D19=\"\",\"\",G18+F19-E19)","v":530}]
[null,null,null,"2008-03-14",200,null,330]
["Put 1 of 2 Text strings in the cell",null,null,null,null,null,""]
["Revenue",5000]
["Expense",2000,null,"Put a 1 of 2 ranges in a function"]
[{"$f":"IF(B22>=B23,\"Net Income\",\"Net Loss\")","v":"Net Income"},{"$f":"B22-B23","v":3000},null,"Department","Jan Rev.","Feb Rev.","Mar Rev."]
[null,null,null,"Dept01",16,15,29]
["Put a 1 of 2 formulas in the cell",null,null,"Dept02",39,21,44]
["Revenue",5000,null,"SUM of Rev. by Department","Type Dept:"]
["Expense",6000,null,{"$f":"SUM(IF(E28=\"Dept01\",E25:G25,E26:G26))","v":60},"Dept01"]
[{"$f":"IF(B27>=B28,\"Net Income\",\"Net Loss\")","v":"Net Loss"},{"$f":"IF(B27>=B28,B27-B28,B28-B27)","v":1000}]
[null,null,null,"IF that uses AND function as Logical Test"]
[null,null,null,"Credit Score",2]
[null,null,null,"Credit Score Hurdle",3]
[null,null,null,"Asset Value",125000]
[null,null,null,"Asset Value Hurdle",100000]
[null,null,null,"IF Both hurdles are met we will extend credit:",{"$f":"IF(AND(E31>=E32,E33>=E34),\"Extend Credit\",\"No Credit\")","v":"No Credit"}]
[]
[null,null,null,"IF that uses OR function as Logical Test"]
[null,null,null,"Credit Score",2]
[null,null,null,"Credit Score Hurdle",3]
[null,null,null,"Asset Value",125000]
[null,null,null,"Asset Value Hurdle",100000]
[null,null,null,"IF Both hurdles are met we will extend credit:",{"$f":"IF(OR(E38>=E39,E40>=E41),\"Extend Credit\",\"No Credit\")","v":"Extend Credit"}]

{"sheet":"Sales Analysis","index":14,"n_rows":16,"n_cols":10,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["Rad Corp.",null,null,"Units",null,null,null,null,null,"Total Costs"]
["Income Statement"]
["June, 2008"]
["Sales"]
["Variable Costs"]
["Contribution Margin"]
["Fixed Costs"]
["Net Income"]
[]
["Assumptions"]
["Units Sold"]
["Price per Unit"]
["VariableCost per Unit"]
["Fixed Costs"]
["Start Units Sold"]
["Increment Units Sold"]

{"sheet":"Sales Analysis(an)","index":15,"n_rows":21,"n_cols":10,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["Rad Corp.",null,null,"Units",{"$f":"TRANSPOSE(A4:A8)","v":"Sales"},"Variable Costs","Contribution Margin","Fixed Costs","Net Income","Total Costs"]
["Income Statement",null,null,{"$f":"B15","v":0},{"$f":"D2*B$12","v":0},{"$f":"D2*B$13","v":0},{"$f":"E2-F2","v":0},{"$f":"B$14","v":79250},{"$f":"G2-H2","v":-79250},{"$f":"H2+F2","v":79250}]
["June, 2008",null,null,{"$f":"D2+B$16","v":1000},{"$f":"D3*B$12","v":30000},{"$f":"D3*B$13","v":13690},16310,{"$f":"B$14","v":79250},-62940,{"$f":"H3+F3","v":92940}]
["Sales",{"$f":"B$11*B12","v":150000},null,{"$f":"D3+B$16","v":2000},{"$f":"D4*B$12","v":60000},{"$f":"D4*B$13","v":27380},32620,{"$f":"B$14","v":79250},-46630,106630]
["Variable Costs",{"$f":"B$11*B13","v":68450},null,{"$f":"D4+B$16","v":3000},{"$f":"D5*B$12","v":90000},{"$f":"D5*B$13","v":41070},48930,{"$f":"B$14","v":79250},-30320,120320]
["Contribution Margin",{"$f":"B4-B5","v":81550},null,{"$f":"D5+B$16","v":4000},{"$f":"D6*B$12","v":120000},{"$f":"D6*B$13","v":54760},65240,{"$f":"B$14","v":79250},-14010,134010]
["Fixed Costs",{"$f":"B14","v":79250},null,{"$f":"D6+B$16","v":5000},{"$f":"D7*B$12","v":150000},{"$f":"D7*B$13","v":68450},81550,{"$f":"B$14","v":79250},2300,147700]
["Net Income",{"$f":"B6-B7","v":2300},null,{"$f":"D7+B$16","v":6000},{"$f":"D8*B$12","v":180000},{"$f":"D8*B$13","v":82140},97860,{"$f":"B$14","v":79250},18610,161390]
[null,null,null,{"$f":"D8+B$16","v":7000},{"$f":"D9*B$12","v":210000},{"$f":"D9*B$13","v":95830},114170,{"$f":"B$14","v":79250},34920,175080]
["Assumptions",null,null,{"$f":"D9+B$16","v":8000},{"$f":"D10*B$12","v":240000},{"$f":"D10*B$13","v":109520},130480,{"$f":"B$14","v":79250},51230,188770]
["Units Sold",5000,null,{"$f":"D10+B$16","v":9000},{"$f":"D11*B$12","v":270000},{"$f":"D11*B$13","v":123210},146790,{"$f":"B$14","v":79250},67540,202460]
["Price per Unit",30,null,{"$f":"D11+B$16","v":10000},{"$f":"D12*B$12","v":300000},{"$f":"D12*B$13","v":136900},163100,{"$f":"B$14","v":79250},83850,216150]
["VariableCost per Unit",13.69,null,{"$f":"D12+B$16","v":11000},{"$f":"D13*B$12","v":330000},{"$f":"D13*B$13","v":150590},179410,{"$f":"B$14","v":79250},100160,229840]
["Fixed Costs",79250,null,{"$f":"D13+B$16","v":12000},{"$f":"D14*B$12","v":360000},{"$f":"D14*B$13","v":164280},195720,{"$f":"B$14","v":79250},116470,243530]
["Start Units Sold",0,null,{"$f":"D14+B$16","v":13000},{"$f":"D15*B$12","v":390000},{"$f":"D15*B$13","v":177970},212030,{"$f":"B$14","v":79250},132780,257220]
["Increment Units Sold",1000,null,{"$f":"D15+B$16","v":14000},{"$f":"D16*B$12","v":420000},{"$f":"D16*B$13","v":191660},228340,{"$f":"B$14","v":79250},149090,270910]
[null,null,null,{"$f":"D16+B$16","v":15000},{"$f":"D17*B$12","v":450000},{"$f":"D17*B$13","v":205350},244650,{"$f":"B$14","v":79250},165400,284600]
[null,null,null,{"$f":"D17+B$16","v":16000},{"$f":"D18*B$12","v":480000},{"$f":"D18*B$13","v":219040},260960,{"$f":"B$14","v":79250},181710,298290]
[null,null,null,{"$f":"D18+B$16","v":17000},{"$f":"D19*B$12","v":510000},{"$f":"D19*B$13","v":232730},277270,{"$f":"B$14","v":79250},198020,311980]
[null,null,null,{"$f":"D19+B$16","v":18000},{"$f":"D20*B$12","v":540000},{"$f":"D20*B$13","v":246420},293580,{"$f":"B$14","v":79250},214330,325670]
[null,null,null,{"$f":"D20+B$16","v":19000},{"$f":"D21*B$12","v":570000},{"$f":"D21*B$13","v":260110},309890,{"$f":"B$14","v":79250},230640,339360]

{"sheet":"HWSolutions==>","index":16,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"P34-52","index":17,"n_rows":20,"n_cols":5,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["TZEdge Material Analysis"]
[]
["Material Price Quotes:"]
["Component","Description","Quantity","Unit","Cost/Unit"]
["Leather","Exterior leather",1,"sf",19.86]
["Internal Arch Support","Molesole arch support",1000,"lot",2235]
["Sole","Polymer resin - preformed",12,"lot",124.45]
["Laces","Smooth leather",1,"inch",4.7E-2]
["Trim","Suede appliques - set of 3",1,"set",4.25]
["Trim","Wedge logo insert",1,"each",1.57]
[]
[]
["Cost Calculations per Shoe:"]
[{"$f":"A4","v":"Component"},"Quantity","Unit","Total Cost"]
[{"$f":"A5","v":"Leather"},1.23,"sf",{"$f":"E5*B15","v":24.427799999999998}]
[{"$f":"A6","v":"Internal Arch Support"},1,"each",{"$f":"E6/C6*B16","v":2.2349999999999999}]
[{"$f":"A9&\" \"&B9&\" \"&B10","v":"Trim Suede appliques - set of 3 Wedge logo insert"},2,"set/each",{"$f":"SUM(E9:E10)*B17","v":11.64}]
[{"$f":"A8","v":"Laces"},31.5,"inch",{"$f":"E8*B18","v":1.4804999999999999}]
[{"$f":"A7","v":"Sole"},1,"each",{"$f":"E7/C7*B19","v":10.370833333333334}]
["Materials Total",null,null,{"$f":"SUM(D15:D19)","v":50.154133333333334}]

{"sheet":"P52-53","index":18,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["TZEdge Labor Analysis"]
[]
["Labor Input Data"]
["Description","Production Rate","Unit","$/Hour"]
["Delivery of Boxes to Product Line",15,"boxes/hr",10.15]
["Cutting of Leather",20,"shoes/hr",22.4]
["Attachment of Appliques",30,"appliques/hr",10.15]
["Sewing of Logos to Leather",22.5,"pieces/hr",12.5]
["Assembly of Leather & Sole ",10,"shoes/hr",22.5]
["Assembly of Arch Support",18.5,"shoes/hr",12.5]
[]
["Labor Formula Output"]
["Each Shoe - Manufacturing Tasks:","Quantity /Shoe","Unit","Total Cost"]
[{"$f":"A5","v":"Delivery of Boxes to Product Line"},0.2,"boxes/shoe",{"$f":"D5/B5*B14","v":0.13533333333333333}]
["Cutting of Leather",1,"shoe",1.1199999999999999]
["Attachment of Appliques",6,"appliques/shoe",2.0299999999999998]
["Sewing of Logos to Leather",2,null,1.1111111111111112]
["Assembly of Leather & Sole ",1,"shoe",2.25]
["Assembly of Arch Support",1,"shoe",0.67567567567567566]
["Total Labor",null,null,{"$f":"SUM(D14:D19)","v":7.32212012012012}]

{"sheet":"P54-62","index":19,"n_rows":20,"n_cols":5,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["Material Price Quotes:"]
["Component","Original Option","Textured Leather","High Top","Average"]
["Leather",24.427799999999998,{"$f":"B19*B3","v":48.855599999999995},{"$f":"B3*B20","v":30.534749999999995},{"$f":"AVERAGE(B3:D3)","v":34.606050000000003}]
["Internal Arch Support",2.2349999999999999,{"$f":"B4","v":2.2349999999999999},{"$f":"C4","v":2.2349999999999999},2.2349999999999999]
["Trim (applique set & logo)",11.64,1.57,{"$f":"B5","v":11.64},8.2833333333333332]
["Laces",1.4804999999999999,{"$f":"B6","v":1.4804999999999999},{"$f":"B19*B6","v":2.9609999999999999},1.974]
["Toe Support Brace",null,1.27,null,1.27]
["Toe Support Pad",null,3.29,null,3.29]
["Back Support Cushion",null,5,6.5,5.75]
["Sole",10.370833333333334,{"$f":"B10","v":10.370833333333334},{"$f":"B10","v":10.370833333333334},10.370833333333334]
["Totals",{"$f":"SUM(B3:B10)","v":50.154133333333334},{"$f":"SUM(C3:C10)","v":74.071933333333334},{"$f":"SUM(D3:D10)","v":64.241583333333324},62.82255]
[{"$f":"\"Count = \"&COUNTA(A3:A10)","v":"Count = 8"},{"$f":"\"Count = \"&COUNTA(B3:B10)","v":"Count = 5"},{"$f":"\"Count = \"&COUNTA(C3:C10)","v":"Count = 8"},{"$f":"\"Count = \"&COUNTA(D3:D10)","v":"Count = 6"}]
[]
[{"$f":"\"Maximum cost of a \"&$A$2","v":"Maximum cost of a Component"},{"$f":"MAX(B3:D10)","v":48.855599999999995}]
[{"$f":"\"Minimum cost of a \"&$A$2","v":"Minimum cost of a Component"},{"$f":"MIN(B3:D10)","v":1.27}]
[]
[]
["Assumptions/Inputs"]
["200 percent",2]
["125 percent",1.25]

{"sheet":"P62-64","index":20,"n_rows":25,"n_cols":6,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
["TZEdge Labor Cost Comparison"]
["Manufacturing Tasks Per Shoe:","Original Option",{"$f":"B16","v":"Textured Leather"},"High Top","Min Costs","Max Costs"]
["Delivery of Boxes to Production Line",0.14000000000000001,{"$f":"IF(B17=\"\",\"\",$B3*B17)","v":0.12600000000000003},0.14000000000000001,{"$f":"MIN($B3:$D3)","v":0.12600000000000003},{"$f":"MAX($B3:$D3)","v":0.14000000000000001}]
["Cutting of Leather",1.1200000000000001,1.1200000000000001,1.1200000000000001,1.1200000000000001,1.1200000000000001]
["Attachment of Appliques",2.0299999999999998,"",2.0299999999999998,2.0299999999999998,2.0299999999999998]
["Sewing of Logos to Leather",1.1100000000000001,0.55500000000000005,1.1100000000000001,0.55500000000000005,1.1100000000000001]
["Assembly of Leather, Sole",2.25,1.5,2.5874999999999999,1.5,2.5874999999999999]
["Assembly of Arch Support",0.68,0.45333333333333337,0.68,0.45333333333333337,0.68]
["Leather Support Assembly",null,1,0.75,0.75,1]
["Total Labor",{"$f":"SUM(B3:B9)","v":7.33},{"$f":"SUM(C3:C9)","v":4.7543333333333333},{"$f":"SUM(D3:D9)","v":8.4175000000000004},4.7543333333333333,8.4175000000000004]
[{"$f":"COUNTA(A3:A9)","v":7},{"$f":"COUNT(B3:B9)","v":6},{"$f":"COUNT(C3:C9)","v":6},{"$f":"COUNT(D3:D9)","v":7},"# Tasks"]
[]
["Average for all Costs",{"$f":"AVERAGE(B3:D9)","v":1.0790438596491227}]
[]
["Increase/Decrease Assumptions"]
[null,"Textured Leather","High Top"]
[{"$f":"\"Labor for \"&A3","v":"Labor for Delivery of Boxes to Production Line"},{"$f":"1-E17","v":0.9},1,"Decrease % ==>",0.1]
["Labor for Cutting of Leather",1,1]
["Labor for Attachment of Appliques",null,1]
["Labor for Sewing of Logos to Leather",{"$f":"1/2","v":0.5},1]
["Labor for Assembly of Leather, Sole",{"$f":"2/3","v":0.66666666666666663},{"$f":"1+E21","v":1.1499999999999999},"Increase % ==>",0.15]
["Labor for Assembly of Arch Support",{"$f":"2/3","v":0.66666666666666663},1]
["Toe Support Brace"]
["Toe Support Pad"]
["Back Support Cushion"]

{"sheet":"P64-77 Qrt(1)","index":21,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,3,0,4],[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,null,"TZEdge First \nQuarter Budget"]
["Overhead % of Labor",{"$f":"0.25","v":0.25}]
[]
[null,null,"Low Priced","Medium Priced","High Priced"]
["Sales Volume:",null,1000,750,350]
["Selling Price Per Pair:",null,200,225,250]
["Item","Costs per Shoe","Low Priced Total ","Medium Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":200000},{"$f":"D5*D6","v":168750},{"$f":"E5*E6","v":87500}]
[]
["Cost of Goods Sold:"]
["Materials",{"$f":"50.15","v":50.15},{"$f":"$B$1*$B11*C$5","v":100300},75225,35105]
["Direct Labor",7.33,14660,10995,5131]
["Overhead",{"$f":"B2*B12","v":1.8325},3665,2748.75,1282.75]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":118625},{"$f":"SUM(D11:D13)","v":88968.75},{"$f":"SUM(E11:E13)","v":41518.75}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":10000},{"$f":"$B$1*$B16*D$5","v":7500},{"$f":"$B$1*$B16*E$5","v":3500}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":71375},{"$f":"D8-SUM(D14,D16)","v":72281.25},{"$f":"E8-SUM(E14,E16)","v":42481.25}]

{"sheet":"P64-77 Qrt(2)","index":22,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,3,0,4],[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,null,"TZEdge First \nQuarter Budget"]
["Overhead % of Labor",{"$f":"0.25","v":0.25}]
[]
[null,null,"Low Priced","Medium Priced","High Priced"]
["Sales Volume:",null,1000,750,350]
["Selling Price Per Pair:",null,200,225,250]
["Item","Costs per Shoe","Low Priced Total ","Medium Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":200000},{"$f":"D5*D6","v":168750},{"$f":"E5*E6","v":87500}]
[]
["Cost of Goods Sold:"]
["Materials",{"$f":"50.15","v":50.15},{"$f":"$B$1*$B11*C$5","v":100300},75225,35105]
["Direct Labor",7.33,14660,10995,5131]
["Overhead",{"$f":"B2*B12","v":1.8325},3665,2748.75,1282.75]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":118625},{"$f":"SUM(D11:D13)","v":88968.75},{"$f":"SUM(E11:E13)","v":41518.75}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":10000},{"$f":"$B$1*$B16*D$5","v":7500},{"$f":"$B$1*$B16*E$5","v":3500}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":71375},{"$f":"D8-SUM(D14,D16)","v":72281.25},{"$f":"E8-SUM(E14,E16)","v":42481.25}]

{"sheet":"P64-77 Qrt(3)","index":23,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,3,0,4],[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,null,"TZEdge First \nQuarter Budget"]
["Overhead % of Labor",{"$f":"0.25","v":0.25}]
[]
[null,null,"Low Priced","Medium Priced","High Priced"]
["Sales Volume:",null,1000,750,350]
["Selling Price Per Pair:",null,200,225,250]
["Item","Costs per Shoe","Low Priced Total ","Medium Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":200000},{"$f":"D5*D6","v":168750},{"$f":"E5*E6","v":87500}]
[]
["Cost of Goods Sold:"]
["Materials",{"$f":"50.15","v":50.15},{"$f":"$B$1*$B11*C$5","v":100300},75225,35105]
["Direct Labor",7.33,14660,10995,5131]
["Overhead",{"$f":"B2*B12","v":1.8325},3665,2748.75,1282.75]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":118625},{"$f":"SUM(D11:D13)","v":88968.75},{"$f":"SUM(E11:E13)","v":41518.75}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":10000},{"$f":"$B$1*$B16*D$5","v":7500},{"$f":"$B$1*$B16*E$5","v":3500}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":71375},{"$f":"D8-SUM(D14,D16)","v":72281.25},{"$f":"E8-SUM(E14,E16)","v":42481.25}]

{"sheet":"P64-77 Qrt(4)","index":24,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,3,0,4],[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,null,"TZEdge First \nQuarter Budget"]
["Overhead % of Labor",{"$f":"0.25","v":0.25}]
[]
[null,null,"Low Priced","Medium Priced","High Priced"]
["Sales Volume:",null,3700,2200,980]
["Selling Price Per Pair:",null,200,225,250]
["Item","Costs per Shoe","Low Priced Total ","Medium Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":740000},{"$f":"D5*D6","v":495000},{"$f":"E5*E6","v":245000}]
[]
["Cost of Goods Sold:"]
["Materials",{"$f":"50.15","v":50.15},{"$f":"$B$1*$B11*C$5","v":371110},220660,98294]
["Direct Labor",7.33,54242,32252,14366.8]
["Overhead",{"$f":"B2*B12","v":1.8325},13560.5,8063,3591.7]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":438912.5},{"$f":"SUM(D11:D13)","v":260975},{"$f":"SUM(E11:E13)","v":116252.5}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":37000},{"$f":"$B$1*$B16*D$5","v":22000},{"$f":"$B$1*$B16*E$5","v":9800}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":264087.5},{"$f":"D8-SUM(D14,D16)","v":212025},{"$f":"E8-SUM(E14,E16)","v":118947.5}]

{"sheet":"P64-77 Total","index":25,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,3,0,4],[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,null,"TZEdge First \nQuarter Budget"]
["Overhead % of Labor",{"$f":"0.25","v":0.25}]
[]
[null,null,"Low Priced","Medium Priced","High Priced"]
["Sales Volume:",null,{"$f":"SUM('P64-77 Qrt(1):P64-77 Qrt(4)'!C5)","v":6700},{"$f":"SUM('P64-77 Qrt(1):P64-77 Qrt(4)'!D5)","v":4450},{"$f":"SUM('P64-77 Qrt(1):P64-77 Qrt(4)'!E5)","v":2030}]
["Selling Price Per Pair:",null,200,225,250]
["Item","Costs per Shoe","Low Priced Total ","Medium Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":1340000},{"$f":"D5*D6","v":1001250},{"$f":"E5*E6","v":507500}]
[]
["Cost of Goods Sold:"]
["Materials",{"$f":"50.15","v":50.15},{"$f":"$B$1*$B11*C$5","v":672010},446335,203609]
["Direct Labor",7.33,98222,65237,29759.8]
["Overhead",{"$f":"B2*B12","v":1.8325},24555.5,16309.25,{"$f":"$B$1*$B13*E$5","v":7439.95}]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":794787.5},{"$f":"SUM(D11:D13)","v":527881.25},{"$f":"SUM(E11:E13)","v":240808.75}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":67000},{"$f":"$B$1*$B16*D$5","v":44500},{"$f":"$B$1*$B16*E$5","v":20300}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":478212.5},{"$f":"D8-SUM(D14,D16)","v":428868.75},{"$f":"E8-SUM(E14,E16)","v":246391.25}]

{"sheet":"P77-79 Qrt (1)","index":26,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":false,"merged":[[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,"TZEdge 1st \nQuarter Budget Textured Leather Option"]
["Overhead % of Labor",0.35]
[]
[null,null,"Low Priced","High Priced"]
["Sales Volume:",null,660,225]
["Selling Price Per Pair:",null,225,275]
["Item","Costs per Shoe","Low Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":148500},{"$f":"D5*D6","v":61875}]
[]
["Cost of Goods Sold:"]
["Materials",74.069999999999993,{"$f":"$B$1*$B11*C$5","v":97772.4},33331.5]
["Direct Labor",4.75,6270,2137.5]
["Overhead",{"$f":"B12*B2","v":1.6624999999999999},2194.5,{"$f":"$B$1*$B13*D$5","v":748.12499999999989}]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":106236.9},{"$f":"SUM(D11:D13)","v":36217.125}]
[]
["  Selling Expense",5,6600,{"$f":"$B$1*$B16*D$5","v":2250}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":35663.100000000006},{"$f":"D8-SUM(D14,D16)","v":23407.875}]

{"sheet":"P77-79 Qrt (2)","index":27,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":false,"merged":[[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,"TZEdge 2nd \nQuarter Budget Textured Leather Option"]
["Overhead % of Labor",0.35]
[]
[null,null,"Low Priced","High Priced"]
["Sales Volume:",null,800,289]
["Selling Price Per Pair:",null,225,275]
["Item","Costs per Shoe","Low Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":180000},{"$f":"D5*D6","v":79475}]
[]
["Cost of Goods Sold:"]
["Materials",74.069999999999993,{"$f":"$B$1*$B11*C$5","v":118511.99999999999},42812.46]
["Direct Labor",4.75,7600,2745.5]
["Overhead",{"$f":"B12*B2","v":1.6624999999999999},2660,960.92499999999995]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":128771.99999999999},{"$f":"SUM(D11:D13)","v":46518.885000000002}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":8000},{"$f":"$B$1*$B16*D$5","v":2890}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":43228},{"$f":"D8-SUM(D14,D16)","v":30066.114999999998}]

{"sheet":"P77-79 Qrt (3)","index":28,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":false,"merged":[[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,"TZEdge 3rd \nQuarter Budget Textured Leather Option"]
["Overhead % of Labor",0.35]
[]
[null,null,"Low Priced","High Priced"]
["Sales Volume:",null,1050,335]
["Selling Price Per Pair:",null,225,275]
["Item","Costs per Shoe","Low Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":236250},{"$f":"D5*D6","v":92125}]
[]
["Cost of Goods Sold:"]
["Materials",74.069999999999993,{"$f":"$B$1*$B11*C$5","v":155547},49626.899999999994]
["Direct Labor",4.75,9975,3182.5]
["Overhead",{"$f":"B12*B2","v":1.6624999999999999},3491.2499999999995,1113.875]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":169013.25},{"$f":"SUM(D11:D13)","v":53923.274999999994}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":10500},{"$f":"$B$1*$B16*D$5","v":3350}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":56736.75},{"$f":"D8-SUM(D14,D16)","v":34851.725000000006}]

{"sheet":"P77-79 Qrt (4)","index":29,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":false,"merged":[[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,"TZEdge 4th \nQuarter Budget Textured Leather Option"]
["Overhead % of Labor",0.35]
[]
[null,null,"Low Priced","High Priced"]
["Sales Volume:",null,1200,350]
["Selling Price Per Pair:",null,225,275]
["Item","Costs per Shoe","Low Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":270000},{"$f":"D5*D6","v":96250}]
[]
["Cost of Goods Sold:"]
["Materials",74.069999999999993,{"$f":"$B$1*$B11*C$5","v":177767.99999999997},51848.999999999993]
["Direct Labor",4.75,11400,3325]
["Overhead",{"$f":"B12*B2","v":1.6624999999999999},3989.9999999999995,1163.75]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":193157.99999999997},{"$f":"SUM(D11:D13)","v":56337.749999999993}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":12000},{"$f":"$B$1*$B16*D$5","v":3500}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":64842.000000000029},{"$f":"D8-SUM(D14,D16)","v":36412.250000000007}]

{"sheet":"P77-79 Summary","index":30,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[[4,0,4,1],[5,0,5,1]]}
["Number of Shoes\nPer Pair",2,"TZEdge Yearly \nQuarter Budget Textured Leather Option"]
["Overhead % of Labor",0.35]
[]
[null,null,"Low Priced","High Priced"]
["Sales Volume:",null,{"$f":"SUM('P77-79 Qrt (1):P77-79 Qrt (4)'!C5)","v":3710},{"$f":"SUM('P77-79 Qrt (1):P77-79 Qrt (4)'!D5)","v":1199}]
["Selling Price Per Pair:",null,225,275]
["Item","Costs per Shoe","Low Priced Total ","High Priced Total "]
["  Revenue",null,{"$f":"C5*C6","v":834750},{"$f":"D5*D6","v":329725}]
[]
["Cost of Goods Sold:"]
["Materials",74.069999999999993,{"$f":"$B$1*$B11*C$5","v":549599.39999999991},177619.86]
["Direct Labor",4.75,35245,11390.5]
["Overhead",{"$f":"B12*B2","v":1.6624999999999999},12335.749999999998,3986.6749999999997]
["  COGS Subtotal",null,{"$f":"SUM(C11:C13)","v":597180.14999999991},{"$f":"SUM(D11:D13)","v":192997.03499999997}]
[]
["  Selling Expense",5,{"$f":"$B$1*$B16*C$5","v":37100},{"$f":"$B$1*$B16*D$5","v":11990}]
[]
["Projected Earnings",null,{"$f":"C8-SUM(C14,C16)","v":200469.85000000009},{"$f":"D8-SUM(D14,D16)","v":124737.96500000003}]
[]
["I recommend the low priced high volume because the profits are higher, (all else equal)"]

{"sheet":"P82-83","index":31,"n_rows":28,"n_cols":4,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
["Computer Purchase Analysis"]
[null,"Dell","HP","Lenovo"]
["GHz",2.13,2.4,2.13]
["RAM",1,1,2.5]
["Hard drive",250,200,250]
["Keyboard","Included","Included","Included"]
["Computer:",1067,949,1724]
["RAM upgrade",130,120,"Included"]
["Hard drive upgrade",220,90,"Included"]
["Optical Mouse",10,40,"Included"]
["Video Card",100,100,"Included"]
["Wireless Router or LAN",82,30,"Included"]
["CD-RW",40,"Included","Included"]
["Upgrade to Windows Vista",99,60,"Included"]
["Flat Panel Monitor",190,130,329]
["Shipping & Handling",75,25,"Included"]
["Warranty",95,127.95]
["  Total cost of 1 system",{"$f":"SUM(B7:B17)","v":2108},1671.95,{"$f":"SUM(D7:D17)","v":2053}]
[]
["Totals After Discounts"]
["Cost per Machine",{"$f":"(1-B25)*(B18-B16)+B16","v":1904.7},{"$f":"C18-C26","v":1656.95},{"$f":"D18*(1-D27)","v":1642.4}]
["Cost of 30 Machines",{"$f":"B21*$B28","v":57141},{"$f":"C21*$B28","v":49708.5},{"$f":"D21*$B28","v":49272}]
[]
["Assumptions"]
["Dell Discount on all but shipping",0.1]
["HP discount per machine",null,15]
["Gateway price reduction and Free warrenty (1year)",null,null,0.2]
["Number of Machines Purchased",30]

{"sheet":"P84-85","index":32,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["Goal of homework: Help employee to select the most appropriate position based on a number of criteria"]
["Criteria 1","Amount of disposable income"]
["Criteria 2"]
["Criteria 3"]
[]
["Assumptions"]
["NY apartment cost",2500]
["NY job won't require car",0]
["Increase for adjusted Salary after first Year",0.1]
[]
[]
[]
[]
[]
[null,"Position","Location","Annual Salary","Cost of Living Multiplier","Monthly Car Payment","Adjusted Salary","Bonus","Total 2yr. Financial Package"]
[null,"Product Manager","New York",39750,1.35,0,{"$f":"IF(E16=0,0,D16/E16-F16*12)","v":29444.444444444442},2500,{"$f":"G16+G16*(1+B$9)+H16","v":64333.333333333328}]
[null,"Networking Specialist","Chicago",42300,1.2,275,{"$f":"IF(E17=0,0,D17/E17-F17*12)","v":31950},null,{"$f":"G17+G17*(1+B$9)+H17","v":67095}]
[null,"Senior Consultant","New York",64000,1.35,0,{"$f":"IF(E18=0,0,D18/E18-F18*12)","v":47407.407407407401},5000,{"$f":"G18+G18*(1+B$9)+H18","v":104555.55555555555}]
[null,"Systems Analyst","Indianapolis",49900,0.85,275,{"$f":"IF(E19=0,0,D19/E19-F19*12)","v":55405.882352941175},5000,{"$f":"G19+G19*(1+B$9)+H19","v":121352.35294117648}]
[]
[null,null,null,null,null,"Average:",{"$f":"AVERAGE(salaries)","v":41051.93355119825}]
[null,null,null,null,null,"Low Offer",{"$f":"MIN(salaries)","v":29444.444444444442}]
[null,null,null,null,null,"High Offer",{"$f":"MAX(salaries)","v":55405.882352941175}]
[null,null,null,null,null,"# positions w/bonus",null,{"$f":"COUNT(H16:H19)","v":3}]

{"sheet":"P85-87 1st Half","index":33,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[null,"Jan -June Sales Summary - Actual"]
[]
["Model","Sales Volume","Mfg. Cost per Vehicle","Total Cost","Markup Percentage","Total Sales to Dealers","% of total Volume"]
["XP207",80,37881,{"$f":"B4*C4","v":3030480},0.25,{"$f":"D4*(1+E4)","v":3788100},{"$f":"B4/B$29","v":7.2721983855719588E-4}]
["XP212",187,37296,{"$f":"B5*C5","v":6974352},0.25,8717940,1.6998763726274453E-3]
["XP208",654,35301,23086854,0.25,28858567.5,5.945022180205076E-3]
["XP217",774,33164,25668936,0.23,31572791.280000001,7.0358519380408699E-3]
["XP220",1475,32737,48287075,0.23,59393102.25,1.3408115773398298E-2]
["XP219",2703,31363,84774189,0.23,104272252.47,2.4570940295251253E-2]
["XP201",2841,30908,87809628,0.23,108005842.44,2.5825394516762416E-2]
["XP209",5539,30374,168241586,0.23,206937150.78,5.0350883572103849E-2]
["XP204",null,29451,null,0.23,null,0]
["XP215",4498,28864,129830272,0.2,155796326.40000001,4.0887935422878337E-2]
["XP210",4896,28199,138062304,0.2,165674764.79999998,4.4505854119700386E-2]
["XP211",null,28180,null,0.2,null,0]
["XP216",5310,27691,147039210,0.2,176447052,4.8269216784233876E-2]
["XP214",5399,26436,142727964,0.2,171273556.79999998,4.9078248854628755E-2]
["XP224",5751,25157,144677907,0.2,173613488.40000001,5.2278016144280418E-2]
["XP218",5875,20264,119051000,0.2,142861200,5.3405206894044072E-2]
["XP223",12032,18679,{"$f":"B20*C20","v":224745728},0.2,269694873.59999996,0.10937386371900225]
["XP213",6404,18286,117103544,0.15,134669075.59999999,5.8213948076503527E-2]
["XP206",6468,17117,110712756,0.15,127319669.39999999,5.8795723947349283E-2]
["XP202",9323,16359,152514957,0.15,175392200.54999998,8.4748381935859207E-2]
["XP205",7206,15129,109019574,0.1,119921531.40000001,6.5504326958039413E-2]
["XP222",7428,14906,110721768,0.1,121793944.80000001,6.7522362010035628E-2]
["XP221",7458,14363,107119254,0.1,{"$f":"D26*(1+E26)","v":117831179.40000001},6.779506944949458E-2]
["XP203",7707,13757,106025199,0.1,116627718.90000001,7.005854119700386E-2]
["Totals"]
["  total",{"$f":"SUM(B4:B27)","v":110008},null,{"$f":"SUM(D4:D27)","v":2307224537},"Mean",{"$f":"SUM(F4:F27)","v":2720462328.7700005}]
["average",{"$f":"AVERAGE(B4:B27)","v":5000.363636363636},{"$f":"AVERAGE(C4:C27)","v":25494.25},{"$f":"AVERAGE(D4:D27)","v":104873842.59090909},{"$f":"AVERAGE(E4:E27)","v":0.19083333333333333},{"$f":"AVERAGE(F4:F27)","v":123657378.58045457},{"$f":"GEOMEAN(G4:G27+1)-1","v":4.1252817523935503E-2}]
["highest",{"$f":"MAX(sv)","v":12032},null,null,null,{"$f":"MAX(F4:F27)","v":269694873.59999996}]
["lowest",{"$f":"MIN(sv)","v":80}]
[]
["# models available for sale",null,null,{"$f":"COUNTA(A4:A27)","v":24}]

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[null,"July -Dec Sales Summary - Projected"]
[]
["Model","Sales Volume","Mfg. Cost per Vehicle","Total Cost","Markup Percentage","Total Sales to Dealers","% of total Volume"]
["XP207",136,37881,{"$f":"IF(B4=\"\",\"\",B4*C4)","v":5151816},0.25,{"$f":"D4*(1+E4)","v":6439770},{"$f":"B4/B$29","v":1.3138319454373321E-3}]
["XP212",null,37296,"",0.25,null,0]
["XP208",886,35301,31276686,0.25,39095857.5,8.5592287033637963E-3]
["XP217",779,33164,25834756,0.23,31776749.879999999,7.5255520992329539E-3]
["XP220",1388,32737,45438956,0.23,55889915.880000003,1.3408814266669242E-2]
["XP219",2682,31363,84115566,0.23,103462146.17999999,2.5909538806345035E-2]
["XP201",2834,30908,87593272,0.23,107739724.56,2.7377939215951465E-2]
["XP209",5518,30374,167603732,0.23,206152590.35999998,5.3306799080317636E-2]
["XP204",7,29451,206157,0.23,253573.11,6.7623703073980328E-5]
["XP215",4508,28864,130118912,0.2,156142694.40000001,4.3549664779643331E-2]
["XP210",3200,28199,90236800,0.2,108284160,3.0913692833819579E-2]
["XP211",14,28180,394520,0.2,473424,1.3524740614796066E-4]
["XP216",5316,27691,147205356,0.2,176646427.19999999,5.1355372220182778E-2]
["XP214",5383,26436,142304988,0.2,170765985.59999999,5.2002627663890875E-2]
["XP224",5736,25157,144300552,0.2,173160662.40000001,5.5412794404621595E-2]
["XP218",5899,20264,119537336,0.2,143444803.19999999,5.6987460633344283E-2]
["XP223",8993,18679,167980247,0.2,201576296.40000001,8.6877137392043585E-2]
["XP213",6399,18286,117012114,0.15,134563931.09999999,6.1817725138628592E-2]
["XP206",6470,17117,110746990,0.15,127359038.49999999,6.2503622698378961E-2]
["XP202",9324,16359,152531316,0.15,175411013.39999998,9.0074772494541808E-2]
["XP205",5432,15129,82180728,0.1,90398800.800000012,5.2475993585408734E-2]
["XP222",7435,14906,110826110,0.1,121908721.00000001,7.1826033193577679E-2]
["XP221",7482,14363,107463966,0.1,118210362.60000001,7.2280078057074412E-2]
["XP203",7693,13757,105832601,0.1,116415861.10000001,7.431844967830438E-2]
["Totals"]
["  total",{"$f":"SUM(B4:B27)","v":103514},null,{"$f":"SUM(D4:D27)","v":2175893477},"Mean",{"$f":"SUM(F4:F27)","v":2565572509.1700001}]
["average",{"$f":"AVERAGE(B4:B27)","v":4500.608695652174},{"$f":"AVERAGE(C4:C27)","v":25494.25},{"$f":"AVERAGE(D4:D27)","v":94604064.217391297},{"$f":"AVERAGE(E4:E27)","v":0.19083333333333333},{"$f":"AVERAGE(F4:F27)","v":111546630.83347826},{"$f":"GEOMEAN(G4:G27+1)-1","v":4.1276293985772261E-2}]
["highest",{"$f":"MAX(sv)","v":9324},null,null,null,{"$f":"MAX(F4:F27)","v":206152590.35999998}]
["lowest",{"$f":"MIN(sv)","v":7}]
[]
["# models available for sale",null,null,{"$f":"COUNTA(A4:A27)","v":24}]

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