{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["가변 비용","고정 비용"],"not_rendered":{"defined_names":7},"read":"whole","date_system":"1900"}

{"sheet":"가변 비용","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"merged":[[0,1,0,2]]}
[null,"손익 분기 분석",null," "]
[null,"가변 비용","비용 비율"," "]
[null,"판매 상품 비용",{"v":0.25,"d":"25.0%"}]
[null,"물품 목록",{"v":0.12,"d":"12.0%"}]
[null,"원자재",{"v":0.05,"d":"5.0%"}]
[null,"직접 노무(급여세 포함)",{"v":0.3,"d":"30.0%"}]
[null,"요약",{"$f":"SUBTOTAL(109,가변비용[비용 비율])","v":{"v":0.72,"d":"72.0%"}}]

{"sheet":"고정 비용","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"merged":[[0,1,0,2],[20,1,20,2]]}
[null,"손익 분기 분석",null," "]
[null,"고정 비용","비용"]
[null,"급여(급여세 포함)",{"v":100000,"d":"₩100,000"}]
[null,"소모품",{"v":10000,"d":"₩10,000"}]
[null,"수리 및 유지 보수",{"v":1000,"d":"₩1,000"}]
[null,"광고",{"v":15000,"d":"₩15,000"}]
[null,"차량, 배달 및 이동"]
[null,"회계 및 법무"]
[null,"임대료",{"v":20000,"d":"₩20,000"}]
[null,"전화"]
[null,"공과금",{"v":5000,"d":"₩5,000"}]
[null,"보험료",{"v":2000,"d":"₩2,000"}]
[null,"세금(부동산 등)"]
[null,"이자"]
[null,"감가상각"]
[null,"기타(지정)"]
[null,"기타 비용",{"v":5000,"d":"₩5,000"}]
[null,"부채 상환의 원금 부분"]
[null,"소유자 인출",{"v":50000,"d":"₩50,000"}]
[null,"요약",{"$f":"SUBTOTAL(109,고정비용[비용])","v":{"v":208000,"d":"₩208,000"}}]
[]
[null,"손익 분기 판매 수준",{"$f":"SUM(고정비용[])/(1-SUM(가변비용[]))","v":{"v":742857.1428571428,"d":"₩742,857"}}]