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[null,"Breakeven Analysis"]
[null,"[Name]"]
[null,"Amounts shown in U.S. dollars"]
[null,"Sales"]
[null,null,"Sales price per unit",null,null,{"v":12.5,"d":"12.50"}]
[null,null,"Sales volume per period (units)",null,null,{"v":1000,"d":"1,000 "}]
[null,null,"    Total Sales",{"$nulls":3},{"v":12500,"d":"12,500.00"}]
[]
[null,"Variable Costs"]
[null,null,"Commission per unit",null,null,{"v":2,"d":"2.00"}]
[null,null,"Direct material per unit",null,null,{"v":2.5,"d":"2.50"}]
[null,null,"Shipping per unit",null,null,{"v":1.1,"d":"1.10"}]
[null,null,"Supplies per unit",null,null,{"v":0.8,"d":"0.80"}]
[null,null,"Other variable costs per unit",null,null,{"v":1.2,"d":"1.20"}]
[null,null,"Variable costs per unit",null,null,{"v":7.6,"d":"7.60"}]
[null,null,"    Total Variable Costs",{"$nulls":3},{"v":7600,"d":"7,600.00"}]
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[null,null,"Unit contribution margin",null,null,{"v":4.9,"d":"4.90"}]
[null,null,"    Gross Margin",{"$nulls":3},{"v":4900,"d":"4,900.00"}]
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[null,"Fixed Costs Per Period"]
[null,null,"Administrative costs",null,null,{"v":1200,"d":"1,200.00"}]
[null,null,"Insurance",null,null,{"v":500,"d":"500.00"}]
[null,null,"Property tax",null,null,{"v":150,"d":"150.00"}]
[null,null,"Rent",null,null,{"v":800,"d":"800.00"}]
[null,null,"Other fixed costs",null,null,{"v":750,"d":"750.00"}]
[null,null,"    Total Fixed Costs per period",{"$nulls":3},{"v":3400,"d":"3,400.00"}]
[]
[null,null,"    Net Profit (Loss)",{"$nulls":3},{"v":1500,"d":"1,500.00"}]
[]
[]
[null,"Results:"]
[null,"Breakeven Point (units):",{"$nulls":3},{"v":693.8775510204081,"d":"694 "}]
[null,"Sales volume analysis:"]
[null,"Sales volume per period (units)",null,{"v":0,"d":"0 "},{"v":100,"d":"100 "},{"v":200,"d":"200 "},{"v":300,"d":"300 "},{"v":400,"d":"400 "},{"v":500,"d":"500 "},{"v":600,"d":"600 "},{"v":700,"d":"700 "},{"v":800,"d":"800 "},{"v":900,"d":"900 "},{"v":1000,"d":"1,000 "}]
[null,"Sales price per unit",null,{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"},{"v":12.5,"d":"12.50"}]
[null,"Fixed costs per period",null,{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"},{"v":3400,"d":"3,400.00"}]
[null,"Variable costs",null,{"v":0,"d":"0.00"},{"v":760,"d":"760.00"},{"v":1520,"d":"1,520.00"},{"v":2280,"d":"2,280.00"},{"v":3040,"d":"3,040.00"},{"v":3800,"d":"3,800.00"},{"v":4560,"d":"4,560.00"},{"v":5320,"d":"5,320.00"},{"v":6080,"d":"6,080.00"},{"v":6840,"d":"6,840.00"},{"v":7600,"d":"7,600.00"}]
[null,"Total costs",null,{"v":3400,"d":"3,400.00"},{"v":4160,"d":"4,160.00"},{"v":4920,"d":"4,920.00"},{"v":5680,"d":"5,680.00"},{"v":6440,"d":"6,440.00"},{"v":7200,"d":"7,200.00"},{"v":7960,"d":"7,960.00"},{"v":8720,"d":"8,720.00"},{"v":9480,"d":"9,480.00"},{"v":10240,"d":"10,240.00"},{"v":11000,"d":"11,000.00"}]
[null,"Total sales",null,{"v":0,"d":"0.00"},{"v":1250,"d":"1,250.00"},{"v":2500,"d":"2,500.00"},{"v":3750,"d":"3,750.00"},{"v":5000,"d":"5,000.00"},{"v":6250,"d":"6,250.00"},{"v":7500,"d":"7,500.00"},{"v":8750,"d":"8,750.00"},{"v":10000,"d":"10,000.00"},{"v":11250,"d":"11,250.00"},{"v":12500,"d":"12,500.00"}]
[null,"Net profit (loss)",null,{"v":-3400,"d":"(3,400.00)"},{"v":-2910,"d":"(2,910.00)"},{"v":-2420,"d":"(2,420.00)"},{"v":-1930,"d":"(1,930.00)"},{"v":-1440,"d":"(1,440.00)"},{"v":-950,"d":"(950.00)"},{"v":-460,"d":"(460.00)"},{"v":30,"d":"30.00"},{"v":520,"d":"520.00"},{"v":1010,"d":"1,010.00"},{"v":1500,"d":"1,500.00"}]

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