{"text_format":"2","workbook":"xlsx","n_sheets":21,"sheets":["Menu","Financial data","Costing tool","Load choice","Surplus or loss output","Production cost output","Surplus or loss summary","Progress report","Stage 1","Final stage for sale","Stage 2","Stage 3","Stage 4","Stage 5","Stage 6","Stage 7","Stage 8","Stage 9","Nursery details","Contact us","User guide"],"not_rendered":{"charts":0,"images":60,"macros":1,"external_links":0,"defined_names":0,"comments":5,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

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{"$rows_empty":14}
[null,null,"MENU"]
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[null,null,null,"?",null,"Costing tool"]
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[null,null,null,"?",null,"Financial data from nursery accounts"]
[]
[null,null,null,"?",null,"User guide"]
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[null,null,null,"?",null,"Enter or change nursery details"]
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[null,null,null,"?",null,"Contact us"]

{"sheet":"Financial data","index":1,"n_rows":25,"n_cols":104,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":8},"                           Financial data",{"$nulls":94},"DROP DOWN MENU PAGES"]
[]
[{"$nulls":11},"Go to"]
[{"$nulls":103},"Production stage"]
[null,"Inputs from the nursery management accounts"]
[{"$nulls":13},"Error checking comments",{"$nulls":89},"Costing tool"]
[null,null,"?",null,"Enter financial year dates (dd/mm/yyyy)",{"$nulls":5},"to",null,null,{"$f":"IF(J7=\"\",\"Error: Enter financial year start date\",IF(L7=\"\",\"Error:Enter financial year end date\",\"Okay\"))","v":"Error: Enter financial year start date"},{"$nulls":89},"Load choice"]
[{"$nulls":103},"Surplus or loss summary"]
[{"$nulls":103},"Surplus or loss output"]
[{"$nulls":9},"Amount (£)",null,"Percentage",{"$nulls":91},"Production cost output"]
[{"$nulls":103},"Progress report"]
[null,null,"?",null,"Enter total staff labour costs",{"$nulls":6},{"$f":"IF(J22=\"\",\"N/A\",(J12/J22))","v":"N/A"},null,{"$f":"IF(J12=\"\",\"Error: Enter cost\",\"Okay\")","v":"Error: Enter cost"},{"$nulls":89},"Stage 1"]
[{"$nulls":103},"Final stage for sale"]
[null,null,"?",null,"Enter total marketing and distribution costs",{"$nulls":6},{"$f":"IF(J22=\"\",\"N/A\",(J14/J22))","v":"N/A"},null,{"$f":"IF(J14=\"\",\"Error: Enter cost\",\"Okay\")","v":"Error: Enter cost"},{"$nulls":89},"Stage 2"]
[{"$nulls":103},"Stage 3"]
[null,null,"?",null,"Enter total overhead costs",{"$nulls":6},{"$f":"IF(J22=\"\",\"N/A\",(J16/J22))","v":"N/A"},null,{"$f":"IF(J16=\"\",\"Error: Enter cost\",\"Okay\")","v":"Error: Enter cost"},{"$nulls":89},"Stage 4"]
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[null,null,"?",null,"Enter total directly allocated costs",{"$nulls":6},{"$f":"IF(J22=\"\",\"N/A\",(J18/J22))","v":"N/A"},null,{"$f":"IF(J18=\"\",\"Error: Enter cost\",\"Okay\")","v":"Error: Enter cost"},{"$nulls":89},"Stage 6"]
[{"$nulls":103},"Stage 7"]
[null,null,"?",null,"All other costs not included in above headings",{"$nulls":4},{"$f":"J22-(SUM(J18,J16,J14,J12))","v":0},null,{"$f":"IF(J22=\"\",\"N/A\",(J20/J22))","v":"N/A"},{"$nulls":91},"Stage 8"]
[{"$nulls":103},"Stage 9"]
[null,null,"?",null,"Total annual costs for the nursery",{"$nulls":6},{"$f":"IF(J22=\"\",\"N/A\",(SUM(L20,L18,L16,L14,L12)))","v":"N/A"},null,{"$f":"IF(J22=\"\",\"Error: Enter total cost\",\"Okay\")","v":"Error: Enter total cost"},{"$nulls":89},"Menu"]
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[{"$nulls":103},"Contact us"]

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[{"$nulls":14},"Go to"]
[]
[{"$nulls":53},"Material name",{"$nulls":9},"Production stage","Number",{"$nulls":11},"Pot or tray types","Plant units","Cost per item (£)","Volume (l) per container",null,null,null,"Media names","Cost per litre (£)",null,null,null,"Areas","Cost (£/m2/wk)",null,null,null,"Codes","Empty for future use",null,null,null,"Types","Cost of items (£)",null,null,null,"Production stage"]
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[null,null,"?",null,"Select type of starting plant material",{"$nulls":58},"Stage 3",3,{"$nulls":38},"Surplus or loss output"]
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[null,null,"?",null,"Select the production stage ",{"$nulls":9},{"$f":"IF(BG5=\"\",\"Error: Select a production stage\",\"Okay\")","v":"Error: Select a production stage"},{"$nulls":48},"Stage 5",5,{"$nulls":38},"Progress report"]
[{"$nulls":63},"Stage 6",6,{"$nulls":38},"Stage 1"]
[null,null,"?",null,"Starting date (dd/mm/yyyy)",{"$nulls":6},"          Week number  ",null,null,{"$f":"IF(J13=\"\",\"Error: Enter starting date\",IF(M13=\"\",\"Error: Enter a starting week number\",\"Okay\"))","v":"Error: Enter starting date"},{"$nulls":48},"Stage 7",7,{"$nulls":38},"Final stage for sale"]
[{"$nulls":63},"Stage 8",8,{"$nulls":38},"Stage 2"]
[null,null,"?",{"$nulls":5},"Batch code ","",{"$nulls":4},{"$f":"IF(J15=\"\",\"Error: Create code\",\"Okay\")","v":"Error: Create code"},{"$nulls":48},"Stage 9",9,{"$nulls":38},"Stage 3"]
[{"$nulls":103},"Stage 4"]
[null,null,"?",null,"Sales order number",null,null,null,"§","",{"$nulls":4},{"$f":"IF(J17=\"\",\"Enter order number if available\",\"Okay\")","v":"Enter order number if available"},{"$nulls":88},"Stage 5"]
[{"$nulls":103},"Stage 6"]
[null,null,"?",null,"Target number of plants",{"$nulls":6},"Expected percent loss  ",null,"%",{"$f":"IF(J19=\"\",\"Error: Enter target number of plants\",IF(M19=\"\",\"Error: Enter expected percentage loss\",\"Okay\"))","v":"Error: Enter target number of plants"},{"$nulls":88},"Stage 7"]
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[null,null,"?",null,"End date for production stage (dd/mm/yyyy)",{"$nulls":6},"          Week number ",null,null,{"$f":"IF(J21=\"\",\"Error: Enter date when ready\",IF(M21=\"\",\"Error: Enter week number when ready\",\"Okay\"))","v":"Error: Enter date when ready"},{"$nulls":88},"Stage 9"]
[{"$nulls":103},"Menu"]
[null,null,"?",null,"Enter the total cost of all the  ",{"$nulls":6},"Or, the unit cost        ","N/A",null,{"$f":"IF(J23=\"\",\"Error: Enter the total cost\",IF(M23=\"\",\"Error: Enter the cost per unit\",\"Okay\"))","v":"Error: Enter the total cost"},{"$nulls":88},"User guide"]
[{"$nulls":103},"Contact us"]
[null,null,"?",null,"Required starting number of plants",{"$nulls":4},{"$f":"ROUNDUP(IF(M19=100,\"N/A\",J19/(1-(M19/100))),0)","v":0},null,"Cost per unit  ",{"$f":"IF(OR(J25 = 0, J25 = \"\"),\"N/A\",IF(J23=\"N/A\",M23,J23/J25))","v":"N/A"},null,{"$f":"IF(OR(J25=\"\",J25=0),\"Error: Enter expected percent loss\",\"Okay\")","v":"Error: Enter expected percent loss"},{"$nulls":88},"Nursery details"]
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[null,null,"?",null,"Select container type",{"$nulls":6},"Quantity ","N/A"]
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[null,null,"?",null,"Select growing medium mix",{"$nulls":6},"Total cost "]
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[null,null,"?",null,"Agrochemicals cost for this production stage",{"$nulls":6},"Cost per plant ",{"$f":"IF(OR(J25=\"\",J25=0),\"N/A\",J31/J25)","v":"N/A"},null,{"$f":"IF(J31=\"\",\"Error: Enter cost for agrochemicals\",\"Okay\")","v":"Error: Enter cost for agrochemicals"}]
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[null,null,"?",null,"Crop density (plants per m2)",{"$nulls":9},{"$f":"IF(J33=\"\",\"Error: Enter crop density\",\"Okay\")","v":"Error: Enter crop density"}]
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[null,null,"?",null,"Plant growth area name (cost in £ per m2/wk)",null,null,null,"§",null,null,"Cost   "]
[]
[null,null,"?",null,"Location within plant growth area (code)",null,null,null,"§"]
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[null,null,"?",null,"Select 1st production sundry item (cost/container)",{"$nulls":6},"Cost   "]
[]
[null,null,"?",null,"Select 2nd production sundry item (cost/container)",{"$nulls":6},"  Cost   "]
[]
[null,null,"?",null,"Select 3rd production sundry item (cost/container)",{"$nulls":6},"Cost   "]
[]
[null,null,"?",null,"Number of plants at end of production stage",{"$nulls":6},"               Yield (%)  ",{"$f":"IF(OR(J25 = \"\",J25=0),\"N/A\",J45/J25)","v":"N/A"},null,{"$f":"IF(OR(J45=\"\",M45>100%),\"Error: Number of plants\",\"Okay\")","v":"Error: Number of plants"}]
[]
[null,null,"?",null,"Select 1st sales sundry item",null,null," (Not applicable)",null,null,null,"Cost   "]
[]
[null,null,"?",null,"Select 2nd sales sundry item",null,null," (Not applicable)",null,null,null,"Cost   "]
[]
[null,null,"?",null,"Select 3rd sales sundry item",null,null," (Not applicable)",null,null,null,"Cost   "]
[]
[null,null,"?",null,"Staff labour (% of batch production cost)",{"$nulls":4},0,null," (Not applicable)",null,null,{"$f":"IF(J53=\"\",\"Error: Enter staff labour\",\"Okay\")","v":"Okay"}]
[]
[null,null,"?",null,"Distribution and marketing (% of production cost)",{"$nulls":4},0,null," (Not applicable)",null,null,{"$f":"IF(J55=\"\",\"Error: Enter distrib. & marketing\",\"Okay\")","v":"Okay"}]
[]
[null,null,"?",null,"Overheads (% of batch production cost)",{"$nulls":4},0,null," (Not applicable)",null,null,{"$f":"IF(J57=\"\",\"Error: Enter overheads\",\"Okay\")","v":"Okay"}]
[]
[null,null,"?",null,"All other costs not included in above headings",{"$nulls":4},0,null," (Not applicable)",null,null,{"$f":"IF(J59=\"\",\"Error: Enter value for other costs\",\"Okay\")","v":"Okay"}]
[]
[null,null,"?",null,"Royalty payment per plant sold (£)",{"$nulls":4},0,null," (Not applicable)",null,null,{"$f":"IF(J61=\"\",\"Error: Enter royalty payment if necessary\",\"Okay\")","v":"Okay"}]
[]
[null,null,"?",null,"Number of saleable plants",{"$nulls":4},0,null,"Production loss  (%)  ",{"$f":"IF(OR(J25=\"\",J25=0,J63=0),\"N/A\",(1-(J63/J25)))","v":"N/A"},null,{"$f":"IF(J63=\"\",\"Error: Please enter number of 1sts\",IF(M63=\"N/A\",\"Okay\",IF(M63>100%,\"Error: too many 1st grade plants\",\"Okay\")))","v":"Okay"}]
[]
[null,null,"?",null,"Actual number of plants sold (Crop Sales Yield)",{"$nulls":4},0,null,"Actual Yield (%)  ",{"$f":"IF(OR(J25=\"\",J25=0,J65=0),\"N/A\",J65/J25)","v":"N/A"},null,{"$f":"IF(J65=\"\",\"Error: Please enter number of plants sold\",IF(M65=\"N/A\",\"Okay\",IF(M65>100%,\"Error: too many plants sold\",\"Okay\")))","v":"Okay"}]
[]
[null,null,"?",null,"Average price per plant achieved at sale",{"$nulls":4},0,null," (Not applicable)",null,null,{"$f":"IF(J67=\"\",\"Error: Please enter price for sale\",\"Okay\")","v":"Okay"}]
{"$rows_empty":38}
[{"$nulls":6},"Calculations for the costing programme"]
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[]
[]
[{"$nulls":4},"Costing template for production stages"]
[]
[{"$nulls":4},"Non sale production stage",{"$nulls":4},"Amounts (£)","Number of weeks"]
[{"$nulls":4},"Plant material"]
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[{"$nulls":4},"Starting number of plants",{"$nulls":4},{"$f":"J25","v":0}]
[{"$nulls":4},"Containers and media"]
[{"$nulls":4},"Number of containers",{"$nulls":4},{"$f":"M27","v":"N/A"}]
[{"$nulls":4},"Total cost of containers with media",{"$nulls":4},{"$f":"M29","v":0}]
[{"$nulls":4},"Agrochemicals"]
[{"$nulls":4},"Total cost for the batch",{"$nulls":4},{"$f":"J31","v":0}]
[{"$nulls":4},"Plant growth area"]
[{"$nulls":4},"Cost of space for crop batch",{"$nulls":4},{"$f":"(M27/J33)*M35*K122","v":{"$error":"#VALUE!"}},{"$f":"(J21-J13)/7","v":0}]
[{"$nulls":4},"Cost of production sundries"]
[{"$nulls":4},"Total cost of the sundries (for the batch)",{"$nulls":4},{"$f":"SUM(M39,M41,M43)*M27","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"TOTAL PRODUCTION COST FOR THIS STAGE",{"$nulls":4},{"$f":"SUM(J124,J122,J120,J118,J114)","v":{"$error":"#VALUE!"}}]
[{"$nulls":4},"Production cost per plant at the end of this stage",{"$nulls":4},{"$f":"J126/J45","v":{"$error":"#VALUE!"}}]
[]
[]
[]
[]
[{"$nulls":4},"Cost of sundries USED BEFORE SALE"]
[{"$nulls":4},"Total cost of the sundries (SUM OF costs per container)",{"$nulls":4},{"$f":"SUM(M51,M49,M47)*M27","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"TOTAL PRODUCTION COST FOR THIS STAGE",{"$nulls":4},{"$f":"SUM(J133,J126)","v":{"$error":"#VALUE!"}}]
[{"$nulls":4},"Production cost per plant at this stage",{"$nulls":4},{"$f":"J135/J45","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"Production cost per saleable (1sts) plant at this stage",{"$nulls":4},{"$f":"J135/J63","v":{"$error":"#VALUE!"}}]
[]
[]
[]
[{"$nulls":4},"NB - other costs are proportionate to directly allocated costs (production cost)"]
[{"$nulls":20},"Diagramatic representation of logic for making up the total sale price"]
[]
[{"$nulls":9},"Percentages",{"$nulls":4},"Production costs for this batch"]
[{"$nulls":4},"Labour % of total costs",{"$nulls":4},{"$f":"J53","v":0},{"$nulls":4},{"$f":"J146/$J$152*$J$135","v":{"$error":"#VALUE!"}}]
[{"$nulls":4},"Distribution and marketing % of total costs",{"$nulls":4},{"$f":"J55","v":0},{"$nulls":4},{"$f":"J147/$J$152*$J$135","v":{"$error":"#VALUE!"}},{"$nulls":6},"DA = Prod","Labour","Mar","OH","Other C"]
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[{"$nulls":21},"All add up to 100%"]
[{"$nulls":4},"Other Costs %",{"$nulls":4},{"$f":"J59","v":0},{"$nulls":4},{"$f":"J150/$J$152*$J$135","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"Directly allocated costs",{"$nulls":4},{"$f":"1-(SUM(J150,J146:J148))","v":1},{"$nulls":4},{"$f":"J135","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"Total Costs",{"$nulls":4},{"$f":"SUM(J146:J153)","v":1},{"$nulls":4},{"$f":"SUM(O146:O153)","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"Farm Gate Cost per saleable plant",{"$nulls":9},{"$f":"O154/J63","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"Royalty payment on each plant sold",{"$nulls":9},{"$f":"J61","v":0}]
[{"$nulls":4},"Total for royalty payments",{"$nulls":9},{"$f":"O158*J65","v":0}]
[]
[{"$nulls":4},"Actual cost per plant sold",{"$nulls":9},{"$f":"SUM(O159,O154)/J65","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"Total cost attached to the number of plants sold",{"$nulls":9},{"$f":"O159+O154","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"Total income from sale of plants",{"$nulls":9},{"$f":"J65*J67","v":0}]
[]
[{"$nulls":4},"Surplus or loss after deduction of all costs",{"$nulls":9},{"$f":"O165-O163","v":{"$error":"#VALUE!"}}]
[]
[{"$nulls":4},"Surplus or loss per plant sold after deduction of all costs",{"$nulls":9},{"$f":"O167/J65","v":{"$error":"#VALUE!"}}]

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[{"$nulls":7},"Go to"]
[{"$nulls":63},"Production stage","Number",{"$nulls":36},"Production stage"]
[{"$nulls":64},0]
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[null,null,"?",null,"Select a unique batch-code using the cursor from the search results below",{"$nulls":58},"Stage 2",2,{"$nulls":36},"Surplus or loss summary"]
[{"$nulls":63},"Stage 3",3,{"$nulls":36},"Surplus or loss output"]
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[{"$nulls":63},"Stage 5",5,{"$nulls":36},"Progress report"]
[{"$nulls":4},"Species / variety name","Unique batch code",null,"Species / variety name","Unique batch code",{"$nulls":54},"Stage 6",6,{"$nulls":36},"Stage 1"]
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[{"$nulls":4},"","",null,"","",{"$nulls":92},"Stage 5"]
[{"$nulls":4},"","",null,"","",{"$nulls":92},"Stage 6"]
[{"$nulls":4},"","",null,"","",{"$nulls":92},"Stage 7"]
[{"$nulls":4},"","",null,"","",{"$nulls":92},"Stage 8"]
[{"$nulls":4},"","",null,"","",{"$nulls":92},"Stage 9"]
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[{"$nulls":4},"","",null,"","",{"$nulls":92},"Contact us"]
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[{"$nulls":9},"Go to"]
[{"$nulls":103},"Production stage",{"$nulls":4},"Batch","Unit"]
[null,null,"NB:  In order to use this output as part of a report, it is necessary to write it to the data-base."]
[{"$nulls":103},"Costing tool"]
[null,null,"Unique code:",{"$nulls":6},"Comments:",{"$nulls":93},"Financial data"]
[null,null,"Product name:",{"$nulls":100},"Surplus or loss summary"]
[null,null,"Order number:",{"$nulls":100},"Load choice"]
[{"$nulls":103},"Production cost output"]
[null,null,"Production stage:",null,null,null,"Final stage for sale",{"$nulls":96},"Progress report"]
[null,null,"Starting date:",{"$nulls":100},"Stage 1"]
[null,null,"Starting week number:",{"$nulls":100},"Final stage for sale"]
[null,null,"Ready date:",{"$nulls":100},"Stage 2"]
[null,null,"Ready week number:",{"$nulls":100},"Stage 3"]
[null,null,"Plant growth area:",{"$nulls":100},"Stage 4"]
[null,null,"Location in the plant growth area:",{"$nulls":100},"Stage 5"]
[null,null,"Number of weeks for production:",null,null,null,0,{"$nulls":96},"Stage 6"]
[null,null,"Target plant number for this stage:",{"$nulls":100},"Stage 7"]
[null,null,"Number of saleable plants ready:",null,null,null,0,{"$nulls":96},"Stage 8"]
[{"$nulls":103},"Stage 9"]
[null,null,"Total production cost:",null,null,null,{"$f":"DE5","v":0},{"$nulls":96},"Menu"]
[null,null,"Production cost per saleable plant:",null,null,null,{"$f":"DE6","v":0},{"$nulls":96},"Nursery details"]
[null,null,"Margin (Av. sale price - Prod. cost / plant)",null,null,null,{"$f":"DF15-G23","v":0},{"$nulls":96},"User guide"]
[{"$nulls":103},"Contact us"]
[null,null,"ADDITIONAL COSTS ADDED AT POINT OF SALE",{"$nulls":6},"PER BATCH",null,"PER PLANT"]
[null,null,"Labour cost calculated as a ratio of direct costs:",{"$nulls":6},{"$f":"DE7","v":0},null,{"$f":"DF7","v":0}]
[null,null,"Marketing cost calculated as a ratio of direct costs:",{"$nulls":6},{"$f":"DE8","v":0},null,{"$f":"DF8","v":0}]
[null,null,"Overhead cost calculated as a ratio of direct costs:",{"$nulls":6},{"$f":"DE9","v":0},null,{"$f":"DF9","v":0}]
[null,null,"Other costs calculated as a ratio of direct costs:",{"$nulls":6},{"$f":"DE10","v":0},null,{"$f":"DF10","v":0}]
[null,null,"Directly allocated cost:",{"$nulls":6},{"$f":"DE11","v":0},null,{"$f":"DF11","v":0}]
[]
[null,null,"Total of direct and additional costs added at point of sale:",{"$nulls":6},{"$f":"DE12","v":0},null,{"$f":"DF12","v":0}]
[]
[null,null,"Farm-gate cost per saleable plant:",{"$nulls":8},{"$f":"DE13","v":0}]
[]
[null,null,"Actual unit cost per plant sold:",{"$nulls":8},{"$f":"DE14","v":0}]
[]
[null,null,"Surplus or loss after deduction of total costs:",{"$nulls":6},{"$f":"DE15","v":0},null,{"$f":"DF16","v":0}]
[]
[null,null,"NB:  In order to use this output as part of a report, it is necessary to write it to the data-base."]

{"sheet":"Production cost output","index":5,"n_rows":25,"n_cols":109,"rows_kept":25,"cut":false,"hidden":false,"merged":[[8,9,22,12]]}
[{"$nulls":6},"           Production cost output",{"$nulls":96},"DROP DOWN MENU PAGES",{"$nulls":4},"INFORMATION"]
[]
[{"$nulls":9},"Go to"]
[{"$nulls":103},"Production stage"]
[null,null,"NB:  In order to use this output as part of a report, it is necessary to write it to the data-base."]
[{"$nulls":103},"Costing tool"]
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[null,null,"Order number:",null,null,null,{"$f":"DE7","v":0},{"$nulls":96},"Surplus or loss summary"]
[{"$nulls":103},"Surplus or loss output"]
[null,null,"Production stage:",null,null,null,{"$f":"DE8","v":0},{"$nulls":96},"Progress report"]
[null,null,"Starting date:",null,null,null,{"$f":"DE9","v":"00:00:00"},{"$nulls":96},"Stage 1"]
[null,null,"Starting week number:",null,null,null,0,{"$nulls":96},"Final stage for sale"]
[null,null,"Ready date (week number):",null,null,null,"00:00:00",{"$nulls":96},"Stage 2"]
[null,null,"Ready week number:",null,null,null,0,{"$nulls":96},"Stage 3",{"$nulls":4},0]
[null,null,"Plant growth area:",null,null,null,0,{"$nulls":96},"Stage 4"]
[null,null,"Location in the plant growth area:",null,null,null,0,{"$nulls":96},"Stage 5"]
[null,null,"Number of weeks for production:",null,null,null,{"$f":"DE15/7","v":0},{"$nulls":96},"Stage 6",{"$nulls":4},{"$error":"#VALUE!"}]
[null,null,"Target plant number for this stage:",null,null,null,0,{"$nulls":96},"Stage 7",{"$nulls":4},{"$error":"#VALUE!"}]
[null,null,"Number of plants ready:",null,null,null,0,{"$nulls":96},"Stage 8"]
[{"$nulls":103},"Stage 9"]
[null,null,"Total direct cost of production:",null,null,null,{"$f":"DE18","v":{"$error":"#VALUE!"}},{"$nulls":96},"Menu"]
[null,null,"Production cost per surviving plant",null,null,null,{"$f":"DE19","v":{"$error":"#VALUE!"}},{"$nulls":96},"Nursery details"]
[{"$nulls":103},"User guide"]
[null,null,"NB:  In order to use this output as part of a report, it is necessary to write it to the data-base.",{"$nulls":100},"Contact us"]

{"sheet":"Surplus or loss summary","index":6,"n_rows":13,"n_cols":114,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":9},"Surplus or loss summary",{"$nulls":98},"DROP DOWN MENU PAGES",{"$nulls":4},"DROP DOWN MENU PAGES"]
[]
[{"$nulls":7},"Directly allocated costs this FY",null,{"$f":"DE5","v":0},null,null,"Go to"]
[{"$nulls":7},"Running total allocated in data-base",null,{"$f":"DE6","v":0},{"$nulls":98},"Values",{"$nulls":4},"Production stage"]
[{"$nulls":7},"Percentage costed",null,{"$f":"IF(J3=0,\"N/A\",J4/J3)","v":"N/A"},{"$nulls":103},"Costing tool"]
[{"$nulls":113},"Financial data"]
[{"$nulls":7},"Surplus or loss running total",null,{"$f":"DE7","v":0},{"$nulls":103},"Load choice"]
[{"$nulls":113},"Surplus or loss output"]
[{"$nulls":113},"Progress report"]
[{"$nulls":113},"Stage 1"]
["Product name",null,null,"Starting number ",null,"Number of ",null,"Percentage ",null,"Cost per plant",null,"Average sale",null,"Margin (Av. Price -",null,"Surplus or loss",null,"Surplus or loss ",null,"Comment",{"$nulls":93},"Final stage for sale"]
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[{"$nulls":113},"User guide"]

{"sheet":"Progress report","index":7,"n_rows":25,"n_cols":116,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[{"$nulls":7},"Progress report",{"$nulls":95},"DROP DOWN MENU PAGES",{"$nulls":4},"PROTECTION",null,null,null,"OUTPUT"]
[]
[{"$nulls":9},"Go to"]
[{"$nulls":103},"Production stage",{"$nulls":8},"Data","Comments",null,"PER PLANT"]
[{"$nulls":108},5189.66]
[{"$nulls":103},"Costing tool"]
[null,null,"Unique code:",null,null,null,{"$f":"IF(DI5=\"\",\"N/A\",DI5)","v":"N/A"},{"$nulls":96},"Financial data"]
[null,null,"Product name:",null,null,null,{"$f":"IF(DI6=\"\",\"N/A\",DI6)","v":"N/A"},{"$nulls":96},"Load choice"]
[null,null,"Order number:",null,null,null,{"$f":"IF(DI7=\"\",\"N/A\",DI7)","v":"N/A"},null,null,"Production notes:",{"$nulls":93},"Surplus or loss summary"]
[{"$nulls":6},"PER BATCH","PER PLANT",{"$nulls":95},"Surplus or loss output"]
[null,null,"Production stage 1:",null,null,null,{"$f":"IF(DI9=\"\",\"0\",DI9)","v":"0"},{"$f":"IF(DL9=\"\",\"0\",DL9)","v":"0"},null,{"$f":"IF(DJ9=\"\",\"\",DJ9)","v":""},{"$nulls":93},"Production cost output"]
[null,null,"Production stage 2:",null,null,null,"0",{"$f":"IF(DL10=\"\",\"0\",DL10)","v":"0"},null,"",{"$nulls":93},"Stage 1"]
[null,null,"Production stage 3:",null,null,null,"0","0",null,"",{"$nulls":93},"Final stage for sale"]
[null,null,"Production stage 4:",null,null,null,"0","0",null,"",{"$nulls":93},"Stage 2"]
[null,null,"Production stage 5:",null,null,null,"0","0",null,"",{"$nulls":93},"Stage 3"]
[null,null,"Production stage 6:",null,null,null,"0","0",null,"",{"$nulls":93},"Stage 4"]
[null,null,"Production stage 7:",null,null,null,"0","0",null,"",{"$nulls":93},"Stage 5"]
[null,null,"Production stage 8:",null,null,null,"0","0",null,"",{"$nulls":93},"Stage 6"]
[null,null,"Production stage 9:",null,null,null,"0","0",null,"",{"$nulls":93},"Stage 7"]
[null,null,"Total production cost at sale:",null,null,null,"0","0",{"$nulls":95},"Stage 8"]
[{"$nulls":9},"Comment on final outcome:",{"$nulls":93},"Stage 9"]
[{"$nulls":103},"Menu",{"$nulls":9},"Check"]
[null,null,"Surplus or loss after deduction of costs:",null,null,null,{"$f":"IF(DI21=\"\",\"0\",DI21)","v":"0"},{"$f":"IF(DL21=\"\",\"0\",DL21)","v":"0"},null,{"$f":"IF(DJ21=\"\",\"\",DJ21)","v":""},{"$nulls":93},"Nursery details"]
[{"$nulls":103},"User guide"]
[{"$nulls":103},"Contact us"]

{"sheet":"Stage 1","index":8,"n_rows":25,"n_cols":104,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
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[{"$nulls":8},"Go to"]
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["B",null,"Type of starting plant material",{"$nulls":4},"Q",null,"Total cost of growing medium and containers",{"$nulls":4},"AF",null,"Total direct cost of production",{"$nulls":86},"Financial data"]
["C",null,"Production stage",{"$nulls":4},"R",null,"Agrochemicals cost for this production stage",{"$nulls":4},"AG",null,"Production cost per surviving plant",{"$nulls":86},"Load choice"]
["D",null,"Starting date (dd/mm/yyyy)",{"$nulls":4},"S",null,"Cost per plant",{"$nulls":4},"AH",null,"Production notes",{"$nulls":86},"Surplus or loss summary"]
["E",null,"Starting week number",{"$nulls":4},"T",null,"Crop density (plants per m2)",{"$nulls":4},"AI",null,"Expected percent loss",{"$nulls":86},"Surplus or loss output"]
["F",null,"Unique code for this batch of plants",{"$nulls":4},"U",null,"Plant growth area name (cost units of £ per m2/week)",{"$nulls":4},"AJ",null,"Option box choice to use unit cost",{"$nulls":86},"Production cost output"]
["G",null,"Sales or order number",{"$nulls":4},"V",null,"Cost of this space for the time it is used",{"$nulls":93},"Progress report"]
["H",null,"Target plant number for this production stage",{"$nulls":4},"W",null,"Location within plant growth area (code)",{"$nulls":93},"Final stage for sale"]
["I",null,"Date when ready (dd/mm/yyyy)",{"$nulls":4},"X",null,"1st production sundry item (cost/container)",{"$nulls":93},"Stage 2"]
["J",null,"Ending week number (estimated time when ready)",{"$nulls":4},"Y",null,"Cost",{"$nulls":93},"Stage 3"]
["K",null,"Cost of all of the starting plant material ",{"$nulls":4},"Z",null,"2nd production sundry item (cost/container)",{"$nulls":93},"Stage 4"]
["L",null,"Starting number of plants",{"$nulls":4},"AA",null,"Cost",{"$nulls":93},"Stage 5"]
["M",null,"Cost per unit of starting plant material",{"$nulls":4},"AB",null,"3rd production sundry item (cost/container)",{"$nulls":93},"Stage 6"]
["N",null,"Container type",{"$nulls":4},"AC",null,"Cost",{"$nulls":93},"Stage 7"]
["O",null,"Container quantity",{"$nulls":4},"AD",null,"Number of plants at end of production stage",{"$nulls":93},"Stage 8"]
[{"$nulls":103},"Stage 9"]
[{"$nulls":103},"Menu"]
[{"$nulls":103},"Nursery details"]
[{"$nulls":103},"User guide"]
[{"$nulls":103},"Contact us"]

{"sheet":"Final stage for sale","index":9,"n_rows":25,"n_cols":104,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[null,null,"Final stage for sale",{"$nulls":100},"DROP DOWN MENU PAGES"]
[]
[{"$nulls":8},"Go to"]
[{"$nulls":103},"Production stage"]
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["B",null,"Type of starting plant material",{"$nulls":4},"Q",null,"Total cost of growing medium and containers",{"$nulls":4},"AF",null,"Select 1st sales sundry item",{"$nulls":4},"AU",null,"Average price per plant at which they are sold",{"$nulls":79},"Financial data"]
["C",null,"Production stage",{"$nulls":4},"R",null,"Agrochemicals cost for this production stage",{"$nulls":4},"AG",null,"Cost",{"$nulls":4},"AV",null,"Total production cost",{"$nulls":79},"Load choice"]
["D",null,"Starting date (dd/mm/yyyy)",{"$nulls":4},"S",null,"Cost per plant",{"$nulls":4},"AH",null,"Select 2nd sales sundry item",{"$nulls":4},"AW",null,"Production cost per saleable plant",{"$nulls":79},"Surplus or loss summary"]
["E",null,"Starting week number",{"$nulls":4},"T",null,"Crop density (plants per m2)",{"$nulls":4},"AI",null,"Cost",{"$nulls":4},"AX",null,"Surplus or loss after deduction of total production cost",{"$nulls":79},"Surplus or loss output"]
["F",null,"Unique code for this batch of plants",{"$nulls":4},"U",null,"Plant growth area name (cost units of £ per m2/week)",{"$nulls":4},"AJ",null,"Select 3rd sales sundry item",{"$nulls":4},"AY",null,"Comment on final outcome",{"$nulls":79},"Production cost output"]
["G",null,"Sales or order number",{"$nulls":4},"V",null,"Cost of this space for the time it is used",{"$nulls":4},"AK",null,"Cost",{"$nulls":4},"AZ",null,"Estimated percent loss",{"$nulls":79},"Progress report"]
["H",null,"Target plant number for this production stage",{"$nulls":4},"W",null,"Location within plant growth area (code)",{"$nulls":4},"AL",null,"Staff labour (% of batch production cost)",{"$nulls":4},"BA",null,"The entered unit cost of the starting material (a choice)",{"$nulls":79},"Stage 1"]
["I",null,"Date when ready (dd/mm/yyyy)",{"$nulls":4},"X",null,"1st production sundry item (cost/container)",{"$nulls":4},"AM",null,"Distrib. & Marketing (% of production cost)",{"$nulls":4},"BB",null,"Surplus or loss / plant sold (after deduction of total production costs)",{"$nulls":79},"Stage 2"]
["J",null,"Ending week number (estimated time when ready)",{"$nulls":4},"Y",null,"Cost",{"$nulls":4},"AN",null,"Overheads (% of batch production cost)",{"$nulls":4},"BC",null,"Per batch total of direct and additional costs added at point of sale",{"$nulls":79},"Stage 3"]
["K",null,"Cost of all of the starting plant material ",{"$nulls":4},"Z",null,"2nd production sundry item (cost/container)",{"$nulls":4},"AO",null,"All other costs not included in above headings",{"$nulls":4},"BD",null,"Per plant total of direct and additional costs added at point of sale",{"$nulls":79},"Stage 4"]
["L",null,"Starting number of plants",{"$nulls":4},"AA",null,"Cost",{"$nulls":4},"AP",null,"Royalty payment per plant sold (£)",{"$nulls":4},"BE",null,"Farm-gate cost per saleable plant:",{"$nulls":79},"Stage 5"]
["M",null,"Cost per unit of starting plant material",{"$nulls":4},"AB",null,"3rd production sundry item (cost/container)",{"$nulls":4},"AQ",null,"Number of 1st grade plants (Farm Gate  Yield)",{"$nulls":4},"BF",null,"Actual unit cost per plant sold:",{"$nulls":79},"Stage 6"]
["N",null,"Container type",{"$nulls":4},"AC",null,"Cost",{"$nulls":4},"AR",null,"Production loss percentage (%)",{"$nulls":4},"BG",null,"Margin (Av. sale price - Prod. cost / plant)",{"$nulls":79},"Stage 7"]
["O",null,"Container quantity",{"$nulls":4},"AD",null,"Number of plants at end of production stage",{"$nulls":4},"AS",null,"Number of plants sold (Crop Sales Yield)",{"$nulls":86},"Stage 8"]
[{"$nulls":103},"Stage 9"]
[{"$nulls":103},"Menu"]
[{"$nulls":103},"Nursery details"]
[{"$nulls":103},"User guide"]
[{"$nulls":103},"Contact us"]

{"sheet":"Stage 2","index":10,"n_rows":25,"n_cols":104,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[null,null,"Stage 2",{"$nulls":100},"DROP DOWN MENU PAGES"]
[]
[{"$nulls":8},"Go to"]
[{"$nulls":103},"Production stage"]
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["B",null,"Type of starting plant material",{"$nulls":4},"Q",null,"Total cost of growing medium and containers",{"$nulls":4},"AF",null,"Total direct cost of production",{"$nulls":86},"Financial data"]
["C",null,"Production stage",{"$nulls":4},"R",null,"Agrochemicals cost for this production stage",{"$nulls":4},"AG",null,"Production cost per surviving plant",{"$nulls":86},"Load choice"]
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["E",null,"Starting week number",{"$nulls":4},"T",null,"Crop density (plants per m2)",{"$nulls":4},"AI",null,"Expected percent loss",{"$nulls":86},"Surplus or loss output"]
["F",null,"Unique code for this batch of plants",{"$nulls":4},"U",null,"Plant growth area name (cost units of £ per m2/week)",{"$nulls":93},"Production cost output"]
["G",null,"Sales or order number",{"$nulls":4},"V",null,"Cost of this space for the time it is used",{"$nulls":93},"Progress report"]
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["I",null,"Date when ready (dd/mm/yyyy)",{"$nulls":4},"X",null,"1st production sundry item (cost/container)",{"$nulls":93},"Final stage for sale"]
["J",null,"Ending week number (estimated time when ready)",{"$nulls":4},"Y",null,"Cost",{"$nulls":93},"Stage 3"]
["K",null,"Cost of all of the starting plant material ",{"$nulls":4},"Z",null,"2nd production sundry item (cost/container)",{"$nulls":93},"Stage 4"]
["L",null,"Starting number of plants",{"$nulls":4},"AA",null,"Cost",{"$nulls":93},"Stage 5"]
["M",null,"Cost per unit of starting plant material",{"$nulls":4},"AB",null,"3rd production sundry item (cost/container)",{"$nulls":93},"Stage 6"]
["N",null,"Container type",{"$nulls":4},"AC",null,"Cost",{"$nulls":93},"Stage 7"]
["O",null,"Container quantity",{"$nulls":4},"AD",null,"Number of plants at end of production stage",{"$nulls":93},"Stage 8"]
[{"$nulls":103},"Stage 9"]
[{"$nulls":103},"Menu"]
[{"$nulls":103},"Nursery details"]
[{"$nulls":103},"User guide"]
[{"$nulls":103},"Contact us"]

{"sheet":"Stage 3","index":11,"n_rows":25,"n_cols":104,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[null,null,"Stage 3",{"$nulls":100},"DROP DOWN MENU PAGES"]
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[{"$nulls":8},"Go to"]
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["C",null,"Production stage",{"$nulls":4},"R",null,"Agrochemicals cost for this production stage",{"$nulls":4},"AG",null,"Production cost per surviving plant",{"$nulls":86},"Load choice"]
["D",null,"Starting date (dd/mm/yyyy)",{"$nulls":4},"S",null,"Cost per plant",{"$nulls":4},"AH",null,"Production notes",{"$nulls":86},"Surplus or loss summary"]
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["F",null,"Unique code for this batch of plants",{"$nulls":4},"U",null,"Plant growth area name (cost units of £ per m2/week)",{"$nulls":93},"Production cost output"]
["G",null,"Sales or order number",{"$nulls":4},"V",null,"Cost of this space for the time it is used",{"$nulls":93},"Progress report"]
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["I",null,"Date when ready (dd/mm/yyyy)",{"$nulls":4},"X",null,"1st production sundry item (cost/container)",{"$nulls":93},"Final stage for sale"]
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["K",null,"Cost of all of the starting plant material ",{"$nulls":4},"Z",null,"2nd production sundry item (cost/container)",{"$nulls":93},"Stage 4"]
["L",null,"Starting number of plants",{"$nulls":4},"AA",null,"Cost",{"$nulls":93},"Stage 5"]
["M",null,"Cost per unit of starting plant material",{"$nulls":4},"AB",null,"3rd production sundry item (cost/container)",{"$nulls":93},"Stage 6"]
["N",null,"Container type",{"$nulls":4},"AC",null,"Cost",{"$nulls":93},"Stage 7"]
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[{"$nulls":103},"Stage 9"]
[{"$nulls":103},"Menu"]
[{"$nulls":103},"Nursery details"]
[{"$nulls":103},"User guide"]
[{"$nulls":103},"Contact us"]

{"sheet":"Stage 4","index":12,"n_rows":25,"n_cols":104,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
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[{"$nulls":8},"Go to"]
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["C",null,"Production stage",{"$nulls":4},"R",null,"Agrochemicals cost for this production stage",{"$nulls":4},"AG",null,"Production cost per surviving plant",{"$nulls":86},"Load choice"]
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["F",null,"Unique code for this batch of plants",{"$nulls":4},"U",null,"Plant growth area name (cost units of £ per m2/week)",{"$nulls":93},"Production cost output"]
["G",null,"Sales or order number",{"$nulls":4},"V",null,"Cost of this space for the time it is used",{"$nulls":93},"Progress report"]
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[null,null,null,"Dr Steve Carter",null,null,null,"Fleurie Nursery Ltd & Star Plants Ltd.",null,null,null,"steve.carter@fleurienursery.co.uk",{"$nulls":87},"Nursery details"]
[null,null,null,"Mr Ivan Clifton",null,null,null,"Robin Tacchi Plants Ltd.",null,null,null,"ivan@robintacchiplants.com",{"$nulls":87},"User guide"]
[null,null,null,"Dr Bill Godfrey",null,null,null,"Hook Mill Nursery Ltd.",null,null,null,"bill-godfrey@btconnect.com"]
[null,null,null,"Mr Dave Hooker",null,null,null,"Hillier Nurseries Ltd.",null,null,null,"Dave_Hooker@hillier.co.uk"]
[null,null,null,"Mr John Richards",null,null,null,"John Richards' Nurseries Ltd.",null,null,null,"john@john-richards-nurseries.co.uk"]

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