{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Intro","Cost of goods sold"],"not_rendered":{"images":2,"defined_names":2},"read":"whole","date_system":"1900"}

{"sheet":"Intro","index":0,"n_rows":6,"n_cols":3,"rows_kept":6,"merged":[[5,2,5,3]]}
[]
[]
[null,null,"Cost of goods sold calculator"]
[]
[]
[null,null,"Developed by the Small Business Development Corporation smallbusiness.wa.gov.au"]

{"sheet":"Cost of goods sold","index":1,"n_rows":42,"n_cols":11,"rows_kept":42,"merged":[[6,2,6,4],[6,5,6,6],[38,2,38,8],[41,2,41,6]]}
[]
[]
[]
[null,null,"Cost of goods sold (COGS)"]
[]
[null,null,"Prepared by:",null,null,"Date:"]
[null,null,"<<Enter your name or business name here>>"]
[null,null,"Direct cost item",null,"Product 1",null,"Product 2",null,"Product 1",null,"Product 2"]
[null,null,"Wholesale price",null,0,null,0,null,0,null,{"$f":"Intro!E53","v":0}]
[null,null,"Freight inwards",null,{"$f":"Intro!C54","v":0},null,0,null,0,null,{"$f":"Intro!E54","v":0}]
[null,null,"Freight insurance",null,{"$f":"Intro!C55","v":0},null,0,null,0,null,{"$f":"Intro!E55","v":0}]
[null,null,"Component 1",null,{"$f":"Intro!C56","v":0},null,0,null,0,null,{"$f":"Intro!E56","v":0}]
[null,null,"Component 2",null,{"$f":"Intro!C57","v":0},null,0,null,0,null,{"$f":"Intro!E57","v":0}]
[null,null,"Component 3",null,{"$f":"Intro!C58","v":0},null,0,null,0,null,{"$f":"Intro!E58","v":0}]
[null,null,"Component 4",null,{"$f":"Intro!C58","v":0},null,0,null,0,null,{"$f":"Intro!E58","v":0}]
[null,null,"Component 5",null,{"$f":"Intro!C59","v":0},null,0,null,0,null,{"$f":"Intro!E59","v":0}]
[null,null,"Direct labour to assemble or manufacture product",null,{"$f":"Intro!C60","v":0},null,0,null,0,null,{"$f":"Intro!E60","v":0}]
[null,null,"Subcontract labour",null,{"$f":"Intro!C61","v":0},null,0,null,0,null,{"$f":"Intro!E61","v":0}]
[null,null,"Sales commissions",null,{"$f":"Intro!C62","v":0},null,0,null,0,null,{"$f":"Intro!E62","v":0}]
[null,null,"Other ",null,{"$f":"Intro!C63","v":0},null,0,null,0,null,{"$f":"Intro!E63","v":0}]
[null,null,"Other ",null,{"$f":"Intro!C64","v":0},null,0,null,0,null,{"$f":"Intro!E64","v":0}]
[{"$nulls":4},{"$f":"Intro!C65","v":0},null,0,null,0,null,{"$f":"Intro!E65","v":0}]
[{"$nulls":4},{"$f":"Intro!C66","v":0},null,0,null,0,null,{"$f":"Intro!E66","v":0}]
[{"$nulls":4},{"$f":"Intro!C67","v":0},null,0,null,0,null,{"$f":"Intro!E67","v":0}]
[{"$nulls":4},{"$f":"Intro!C68","v":0},null,0,null,0,null,{"$f":"Intro!E68","v":0}]
[{"$nulls":4},{"$f":"Intro!C69","v":0},null,0,null,0,null,{"$f":"Intro!E69","v":0}]
[{"$nulls":4},{"$f":"Intro!C70","v":0},null,0,null,0,null,{"$f":"Intro!E70","v":0}]
[{"$nulls":4},{"$f":"Intro!C71","v":0},null,0,null,0,null,{"$f":"Intro!E71","v":0}]
[{"$nulls":4},{"$f":"Intro!C72","v":0},null,0,null,0,null,{"$f":"Intro!E72","v":0}]
[]
[null,null,"Total COGS",null,{"$f":"SUM(E8:E29)","v":0},null,{"$f":"SUM(G8:G30)","v":0},null,{"$f":"SUM(I8:I30)","v":0},null,{"$f":"SUM(K8:K29)","v":0}]
[]
[null,null,"Number of units sold",null,0,null,0,null,0,null,0]
[]
[null,null,"Cost of goods sold per unit",null,{"$f":"SUM(E31/E33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(G31/G33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(I31/I33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(K31/K33)","v":{"$error":"#DIV/0!"}}]
[]
[]
[null,null,"Notes"]
[null,null,"Write your notes here. "]
[]
[]
[null,null,"Developed by the Small Business Development Corporation smallbusiness.wa.gov.au"]