{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["Monthly Budget Summary","Income","Personnel Expenses","Operating Expenses"],"not_rendered":{"charts":1,"defined_names":14},"read":"whole","date_system":"1900"}

{"sheet":"Monthly Budget Summary","index":0,"n_rows":17,"n_cols":5,"rows_kept":17,"merged":[[0,1,0,3],[1,1,1,3],[1,4,1,5]]}
[null,"COMPANY NAME"]
[null,"MONTHLY BUDGET",null,null,"Date"]
[]
[null,"BUDGET TOTALS","ESTIMATED","ACTUAL","DIFFERENCE"]
[null,"Income",{"$f":"Income[[#Totals],[ESTIMATED]]","v":{"v":63300,"d":"63,300.00"}},{"$f":"Income[[#Totals],[ACTUAL]]","v":{"v":57450,"d":"57,450.00"}},{"$f":"Totals[[#This Row],[ACTUAL]]-Totals[[#This Row],[ESTIMATED]]","v":{"v":-5850,"d":"-5,850.00 "}}]
[null,"Expenses",{"$f":"OperatingExpenses[[#Totals],[ESTIMATED]]+PersonnelExpenses[[#Totals],[ESTIMATED]]","v":{"v":54500,"d":"54,500.00"}},{"$f":"OperatingExpenses[[#Totals],[ACTUAL]]+PersonnelExpenses[[#Totals],[ACTUAL]]","v":{"v":49630,"d":"49,630.00"}},{"$f":"Totals[[#This Row],[ESTIMATED]]-Totals[[#This Row],[ACTUAL]]","v":{"v":4870,"d":"4,870.00"}}]
[null,"Balance (Income minus Expenses)",{"$f":"C5-C6","v":{"v":8800,"d":"8,800.00"}},{"$f":"D5-D6","v":{"v":7820,"d":"7,820.00"}},{"$f":"Totals[[#Totals],[ACTUAL]]-Totals[[#Totals],[ESTIMATED]]","v":{"v":-980,"d":"-980.00 "}}]
[]
[]
[null,"WHAT ARE MY TOP 5 HIGHEST OPERATING EXPENSES?"]
[null,"EXPENSE","AMOUNT","% OF EXPENSES","15% REDUCTION"]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Maintenance and repairs"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],1)","v":{"v":4600.000014,"d":"4,600.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$6","v":{"v":0.09268587576062866,"d":"9.3%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":690.0000021,"d":"690.00"}}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Supplies"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],2)","v":{"v":4500.00002,"d":"4,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$6","v":{"v":0.09067096554503326,"d":"9.1%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":675.000003,"d":"675.00"}}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Rent or mortgage"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],3)","v":{"v":4500.000017,"d":"4,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$6","v":{"v":0.09067096548458595,"d":"9.1%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":675.00000255,"d":"675.00"}}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Taxes"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],4)","v":{"v":3200.000021,"d":"3,200.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$6","v":{"v":0.06447713119081201,"d":"6.4%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":480.00000314999994,"d":"480.00"}}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Advertising"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],5)","v":{"v":2500.000005,"d":"2,500.00"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$6","v":{"v":0.05037275851299617,"d":"5.0%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":{"v":375.00000074999997,"d":"375.00"}}]
[null,"Total",{"$f":"SUBTOTAL(109,Top5Expenses[AMOUNT])","v":{"v":19300.000077000004,"d":"19,300.00"}},{"$f":"SUBTOTAL(109,Top5Expenses[% OF EXPENSES])","v":{"v":0.388877696494056,"d":"38.9%"}},{"$f":"SUBTOTAL(109,Top5Expenses[15% REDUCTION])","v":{"v":2895.0000115499997,"d":"2,895.00"}}]

{"sheet":"Income","index":1,"n_rows":8,"n_cols":6,"rows_kept":8}
[null,{"$f":"COMPANY_NAME","v":"COMPANY NAME"}]
[null,{"$f":"BUDGET_Title","v":"MONTHLY BUDGET"}]
[]
[null,"INCOME","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Net sales",{"v":60000,"d":"60,000.00"},{"v":54000,"d":"54,000.00"},{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":{"v":54000.000005,"d":"54,000.00"}},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":{"v":-6000,"d":"-6,000.00 "}}]
[null,"Interest income",{"v":3000,"d":"3,000.00"},{"v":3000,"d":"3,000.00"},{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":{"v":3000.000006,"d":"3,000.00"}},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":{"v":0,"d":"0.00"}}]
[null,"Asset sales (gain/loss)",{"v":300,"d":"300.00"},{"v":450,"d":"450.00"},{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":{"v":450.000007,"d":"450.00"}},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":{"v":150,"d":"150.00"}}]
[null,"Total Income",{"$f":"SUBTOTAL(109,Income[ESTIMATED])","v":{"v":63300,"d":"63,300.00"}},{"$f":"SUBTOTAL(109,Income[ACTUAL])","v":{"v":57450,"d":"57,450.00"}},null,{"$f":"SUBTOTAL(109,Income[DIFFERENCE])","v":{"v":-5850,"d":"-5,850.00 "}}]

{"sheet":"Personnel Expenses","index":2,"n_rows":8,"n_cols":6,"rows_kept":8}
[null,{"$f":"COMPANY_NAME","v":"COMPANY NAME"}]
[null,{"$f":"BUDGET_Title","v":"MONTHLY BUDGET"}]
[]
[null,"PERSONNEL EXPENSES","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Wages",{"v":9500,"d":"9,500.00"},{"v":9600,"d":"9,600.00"},{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":{"v":9600.000005,"d":"9,600.00"}},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":{"v":-100,"d":"-100.00 "}}]
[null,"Employee benefits",{"v":4000,"d":"4,000.00"},{"v":0,"d":"0.00"},{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":{"v":0.000006,"d":"0.00"}},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":{"v":4000,"d":"4,000.00"}}]
[null,"Commission",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":{"v":4500.000007,"d":"4,500.00"}},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[null,"Total Personnel Expenses",{"$f":"SUBTOTAL(109,PersonnelExpenses[ESTIMATED])","v":{"v":18500,"d":"18,500.00"}},{"$f":"SUBTOTAL(109,PersonnelExpenses[ACTUAL])","v":{"v":14100,"d":"14,100.00"}},null,{"$f":"SUBTOTAL(109,PersonnelExpenses[DIFFERENCE])","v":{"v":4400,"d":"4,400.00"}}]

{"sheet":"Operating Expenses","index":3,"n_rows":25,"n_cols":6,"rows_kept":25}
[null,{"$f":"COMPANY_NAME","v":"COMPANY NAME"}]
[null,{"$f":"BUDGET_Title","v":"MONTHLY BUDGET"}]
[]
[null,"OPERATING EXPENSES","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Advertising",{"v":3000,"d":"3,000.00"},{"v":2500,"d":"2,500.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":2500.000005,"d":"2,500.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[null,"Bad debts",{"v":2000,"d":"2,000.00"},{"v":2000,"d":"2,000.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":2000.000006,"d":"2,000.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":0,"d":"0.00"}}]
[null,"Cash discounts",{"v":1500,"d":"1,500.00"},{"v":2175,"d":"2,175.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":2175.000007,"d":"2,175.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-675,"d":"-675.00 "}}]
[null,"Delivery costs",{"v":2000,"d":"2,000.00"},{"v":1500,"d":"1,500.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":1500.000008,"d":"1,500.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[null,"Depreciation",{"v":1000,"d":"1,000.00"},{"v":1000,"d":"1,000.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":1000.000009,"d":"1,000.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":0,"d":"0.00"}}]
[null,"Dues and subscriptions",{"v":500,"d":"500.00"},{"v":525,"d":"525.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":525.00001,"d":"525.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-25,"d":"-25.00 "}}]
[null,"Insurance",{"v":1300,"d":"1,300.00"},{"v":1275,"d":"1,275.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":1275.000011,"d":"1,275.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":25,"d":"25.00"}}]
[null,"Interest",{"v":2000,"d":"2,000.00"},{"v":2200,"d":"2,200.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":2200.000012,"d":"2,200.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-200,"d":"-200.00 "}}]
[null,"Legal and auditing",{"v":1000,"d":"1,000.00"},{"v":800,"d":"800.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":800.000013,"d":"800.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":200,"d":"200.00"}}]
[null,"Maintenance and repairs",{"v":4500,"d":"4,500.00"},{"v":4600,"d":"4,600.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":4600.000014,"d":"4,600.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-100,"d":"-100.00 "}}]
[null,"Office supplies",{"v":800,"d":"800.00"},{"v":750,"d":"750.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":750.000015,"d":"750.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":50,"d":"50.00"}}]
[null,"Postage",{"v":400,"d":"400.00"},{"v":350,"d":"350.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":350.000016,"d":"350.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":50,"d":"50.00"}}]
[null,"Rent or mortgage",{"v":4100,"d":"4,100.00"},{"v":4500,"d":"4,500.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":4500.000017,"d":"4,500.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-400,"d":"-400.00 "}}]
[null,"Sales expenses",{"v":350,"d":"350.00"},{"v":400,"d":"400.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":400.000018,"d":"400.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-50,"d":"-50.00 "}}]
[null,"Shipping and storage",{"v":900,"d":"900.00"},{"v":840,"d":"840.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":840.000019,"d":"840.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":60,"d":"60.00"}}]
[null,"Supplies",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":4500.00002,"d":"4,500.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":500,"d":"500.00"}}]
[null,"Taxes",{"v":3000,"d":"3,000.00"},{"v":3200,"d":"3,200.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":3200.000021,"d":"3,200.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-200,"d":"-200.00 "}}]
[null,"Telephone",{"v":250,"d":"250.00"},{"v":280,"d":"280.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":280.000022,"d":"280.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":-30,"d":"-30.00 "}}]
[null,"Utilities",{"v":1400,"d":"1,400.00"},{"v":1385,"d":"1,385.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":1385.000023,"d":"1,385.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":15,"d":"15.00"}}]
[null,"Other",{"v":1000,"d":"1,000.00"},{"v":750,"d":"750.00"},{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":{"v":750.000024,"d":"750.00"}},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":{"v":250,"d":"250.00"}}]
[null,"Total Operating Expenses",{"$f":"SUBTOTAL(109,OperatingExpenses[ESTIMATED])","v":{"v":36000,"d":"36,000.00"}},{"$f":"SUBTOTAL(109,OperatingExpenses[ACTUAL])","v":{"v":35530,"d":"35,530.00"}},null,{"$f":"SUBTOTAL(109,OperatingExpenses[DIFFERENCE])","v":{"v":470,"d":"470.00"}}]