{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["English","German"],"read":"whole","date_system":"1900"}

{"sheet":"English","index":0,"n_rows":36,"n_cols":5,"rows_kept":36}
[]
[null,null,"Costs","%-Amount","Amount"]
[]
[null,null,"Applicable material",null,{"v":1000,"d":"1,000.00"}]
[null,"+","Material overheads",{"v":0.45,"d":"45.0%"},{"$f":"+E4*D5","v":{"v":450,"d":"450.00"}}]
[]
[null,"=","Total material costs",null,{"$f":"+SUM(E4:E5)","v":{"v":1450,"d":"1,450.00"}}]
[]
[null,"+","Direct labor costs",null,{"v":200,"d":"200.00"}]
[null,"+","Factory overheads",{"v":0.85,"d":"85.0%"},{"$f":"+E9*D10","v":{"v":170,"d":"170.00"}}]
[null,"+","Other direct manufacturing costs",null,{"v":5,"d":"5.00"}]
[]
[null,"=","Manufacturing costs",null,{"$f":"+SUM(E7:E11)","v":{"v":1825,"d":"1,825.00"}}]
[]
[null,"+","Administration overheads",{"v":0.1,"d":"10.0%"},{"$f":"+E13*D15","v":{"v":182.5,"d":"182.50"}}]
[null,"+","Sales overheads",{"v":0.05,"d":"5.0%"},{"$f":"+E13*D16","v":91.25}]
[null,"+","Other direct sales costs",null,{"v":10,"d":"10.00"}]
[]
[null,"=","Cost price",null,{"$f":"+SUM(E13:E17)","v":{"v":2108.75,"d":"2,108.75"}}]
[]
[null,"+","Profit",{"v":0.07,"d":"7.0%"},{"$f":"+E19*D21","v":{"v":147.6125,"d":"147.61"}}]
[]
[null,"=","Cash sale price",null,{"$f":"+SUM(E19:E21)","v":{"v":2256.3625,"d":"2,256.36"}}]
[]
[null,"+","Cashback",{"v":0.02,"d":"2.0%"},{"$f":"+E23/(1-D25-D26)*D25","v":{"v":47.50236842105264,"d":"47.50"}}]
[null,"+","Commission fee",{"v":0.03,"d":"3.0%"},{"$f":"+E23/(1-D25-D26)*D26","v":{"v":71.25355263157894,"d":"71.25"}}]
[]
[null,"=","Target selling price",null,{"$f":"+SUM(E23:E26)","v":{"v":2375.1184210526317,"d":"2,375.12"}}]
[]
[null,"+","Customer discounts",{"v":0.08,"d":"8.0%"},{"$f":"+E28/(1-D30)*D30","v":{"v":206.53203661327234,"d":"206.53"}}]
[]
[null,"=","Sales price (net)",null,{"$f":"+SUM(E28:E30)","v":{"v":2581.650457665904,"d":"2,581.65"}}]
[]
[null,"+","VAT",{"v":0.19,"d":"19.0%"},{"$f":"+E32*D34","v":{"v":490.51358695652175,"d":"490.51"}}]
[]
[null,"=","Sales price (gross)",null,{"$f":"+SUM(E32:E34)","v":{"v":3072.1640446224255,"d":"3,072"}}]

{"sheet":"German","index":1,"n_rows":37,"n_cols":5,"rows_kept":37}
[]
[]
[null,null,"Kosten","%-Satz","Betrag"]
[]
[null,null,"Fertigungsmaterial",null,{"v":1000,"d":"1,000.00"}]
[null,"+","Materialgemeinkosten",{"v":0.45,"d":"45.0%"},{"$f":"+E5*D6","v":{"v":450,"d":"450.00"}}]
[]
[null,"=","Materialkosten",null,{"$f":"+SUM(E5:E6)","v":{"v":1450,"d":"1,450.00"}}]
[]
[null,"+","Fertigungslöhne",null,{"v":200,"d":"200.00"}]
[null,"+","Fertigungsgemeinkosten",{"v":0.85,"d":"85.0%"},{"$f":"+E10*D11","v":{"v":170,"d":"170.00"}}]
[null,"+","Sondereinzelkosten der Fertigung",null,{"v":5,"d":"5.00"}]
[]
[null,"=","Herstellkosten",null,{"$f":"+SUM(E8:E12)","v":{"v":1825,"d":"1,825.00"}}]
[]
[null,"+","Verwaltungsgemeinkosten",{"v":0.1,"d":"10.0%"},{"$f":"+E14*D16","v":{"v":182.5,"d":"182.50"}}]
[null,"+","Vertriebsgemeinkosten",{"v":0.05,"d":"5.0%"},{"$f":"+E14*D17","v":91.25}]
[null,"+","Sondereinzelkosten des Vertriebs",null,{"v":10,"d":"10.00"}]
[]
[null,"=","Selbstkosten",null,{"$f":"+SUM(E14:E18)","v":{"v":2108.75,"d":"2,108.75"}}]
[]
[null,"+","Gewinnzuschlag",{"v":0.07,"d":"7.0%"},{"$f":"+E20*D22","v":{"v":147.6125,"d":"147.61"}}]
[]
[null,"=","Barverkaufspreis",null,{"$f":"+SUM(E20:E22)","v":{"v":2256.3625,"d":"2,256.36"}}]
[]
[null,"+","Kundenskonto",{"v":0.02,"d":"2.0%"},{"$f":"+E24/(1-D26-D27)*D26","v":{"v":47.50236842105264,"d":"47.50"}}]
[null,"+","Vertreterprovision",{"v":0.03,"d":"3.0%"},{"$f":"+E24/(1-D26-D27)*D27","v":{"v":71.25355263157894,"d":"71.25"}}]
[]
[null,"=","Zielverkaufspreis",null,{"$f":"+SUM(E24:E27)","v":{"v":2375.1184210526317,"d":"2,375.12"}}]
[]
[null,"+","Kundenrabatt",{"v":0.08,"d":"8.0%"},{"$f":"+E29/(1-D31)*D31","v":{"v":206.53203661327234,"d":"206.53"}}]
[]
[null,"=","Angebotspreis (netto)",null,{"$f":"+SUM(E29:E31)","v":{"v":2581.650457665904,"d":"2,581.65"}}]
[]
[null,"+","Mehrwertsteuer",{"v":0.19,"d":"19.0%"},{"$f":"+E33*D35","v":{"v":490.51358695652175,"d":"490.51"}}]
[]
[null,"=","Angebotspreis (brutto)",null,{"$f":"+SUM(E33:E35)","v":{"v":3072.1640446224255,"d":"3,072"}}]