{"text_format":"3","workbook":"xls","n_sheets":2,"sheets":["Inventory COGS Analysis","Ending Inventory Balances Chart"],"not_rendered":{"charts":1,"macros":1,"external_links":1,"defined_names":24},"unopened":[{"sheet":"Ending Inventory Balances Chart","index":1,"reason":"not_a_worksheet"}],"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Inventory COGS Analysis","index":0,"n_rows":35,"n_cols":7,"rows_kept":35,"flags":["formulas_cached_only"]}
[null,"[Company Name]"]
[null,"Inventory/Cost of Goods Sold Analysis"]
[null,"[Date]"]
[]
[null,"Dark gray cells will be calculated for you. You do not need to enter anything into them."]
[]
[null,null,"[Product A]","[Product B]","[Product C]","[Product D]","Total"]
[null,"Inventory unit analysis:"]
[null,"Number of units in inventory—beginning of period",{"v":1200,"d":"1,200 "},{"v":1000,"d":"1,000 "},{"v":1200,"d":"1,200 "},{"v":1300,"d":"1,300 "},{"v":4700,"d":"4,700 "}]
[null,"Production",{"v":700,"d":"700 "},{"v":800,"d":"800 "},{"v":600,"d":"600 "},{"v":600,"d":"600 "},{"v":2700,"d":"2,700 "}]
[null,"Units available for sale",{"v":1900,"d":"1,900 "},{"v":1800,"d":"1,800 "},{"v":1800,"d":"1,800 "},{"v":1900,"d":"1,900 "},{"v":7400,"d":"7,400 "}]
[null,"Units sold",{"v":800,"d":"800 "},{"v":600,"d":"600 "},{"v":500,"d":"500 "},{"v":750,"d":"750 "},{"v":2650,"d":"2,650 "}]
[null,"Number of units in inventory—end of period",{"v":1100,"d":"1,100 "},{"v":1200,"d":"1,200 "},{"v":1300,"d":"1,300 "},{"v":1150,"d":"1,150 "},{"v":4750,"d":"4,750 "}]
[]
[null,"Cost of goods sold analysis:"]
[null,"Beginning inventory",{"v":800000,"d":"$800,000"},{"v":750000,"d":"$750,000"},{"v":900000,"d":"$900,000"},{"v":1200000,"d":"$1,200,000"},{"v":3650000,"d":"$3,650,000"}]
[null,"Add: purchases",{"v":400000,"d":"400,000 "},{"v":400000,"d":"400,000 "},{"v":450000,"d":"450,000 "},{"v":600000,"d":"600,000 "},{"v":1850000,"d":"1,850,000 "}]
[null,"Cost of goods available for sale",{"v":1200000,"d":"1,200,000 "},{"v":1150000,"d":"1,150,000 "},{"v":1350000,"d":"1,350,000 "},{"v":1800000,"d":"1,800,000 "},{"v":5500000,"d":"5,500,000 "}]
[null,"Less: ending inventory",{"v":770000,"d":"770,000 "},{"v":900000,"d":"900,000 "},{"v":925000,"d":"925,000 "},{"v":1000000,"d":"1,000,000 "},{"v":3595000,"d":"3,595,000 "}]
[null,"Total cost of goods sold",{"v":430000,"d":"$430,000"},{"v":250000,"d":"$250,000"},{"v":425000,"d":"$425,000"},{"v":800000,"d":"$800,000"},{"v":1905000,"d":"$1,905,000"}]
[]
[null,"Inventory costing:"]
[null,"Cost per unit—beginning of period",{"v":666.6666666666666,"d":"$666.67"},{"v":750,"d":"$750.00"},{"v":750,"d":"$750.00"},{"v":923.0769230769231,"d":"$923.08"},{"v":776.5957446808511,"d":"$776.60"}]
[null,"Cost per unit—end of period",{"v":700,"d":"$700.00"},{"v":750,"d":"$750.00"},{"v":711.5384615384615,"d":"$711.54"},{"v":869.5652173913044,"d":"$869.57"},{"v":756.8421052631579,"d":"$756.84"}]
[null,"Variance",{"v":-33.33333333333337,"d":"($33.33)"},{"v":0,"d":"$0.00"},{"v":38.46153846153845,"d":"$38.46"},{"v":53.51170568561872,"d":"$53.51"},{"v":19.753639417693194,"d":"$19.75"}]
[]
[null,"Weighted average cost (Cost of goods available for sale/Units available for sale)",{"v":631.578947368421,"d":"$631.58"},{"v":638.8888888888889,"d":"$638.89"},{"v":750,"d":"$750.00"},{"v":947.3684210526316,"d":"$947.37"},{"v":743.2432432432432,"d":"$743.24"}]
[]
[null,"Ending inventory breakdown:"]
[null,"Value of ending inventory (from above)",{"v":770000,"d":"$770,000"},{"v":900000,"d":"$900,000"},{"v":925000,"d":"$925,000"},{"v":1000000,"d":"$1,000,000"},{"v":3595000,"d":"$3,595,000"}]
[]
[null,"Finished goods inventory",{"v":400000,"d":"$400,000"},{"v":375000,"d":"$375,000"},{"v":450000,"d":"$450,000"},{"v":600000,"d":"$600,000"},{"v":1825000,"d":"$1,825,000"}]
[null,"Work in progress",{"v":300000,"d":"300,000 "},{"v":325000,"d":"325,000 "},{"v":350000,"d":"350,000 "},{"v":300000,"d":"300,000 "},{"v":1275000,"d":"1,275,000 "}]
[null,"Raw materials",{"v":70000,"d":"70,000 "},{"v":200000,"d":"200,000 "},{"v":125000,"d":"125,000 "},{"v":100000,"d":"100,000 "},{"v":495000,"d":"495,000 "}]
[null,"Total ending inventory",{"v":770000,"d":"$770,000"},{"v":900000,"d":"$900,000"},{"v":925000,"d":"$925,000"},{"v":1000000,"d":"$1,000,000"},{"v":3595000,"d":"$3,595,000"}]