{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Dataset","Simple Formula","SUM","VBA"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"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"}

{"sheet":"Dataset","index":0,"n_rows":9,"n_cols":3,"rows_kept":9,"cut":false,"hidden":false,"merged":[[1,1,1,2]]}
[]
[null,"Dataset"]
[]
[null,"Specification","Value"]
[null,"Direct Labor",3800]
[null,"Indirect Labor",5000]
[null,"Direct Material",57000]
[null,"Indirect Material",1200]
[null,"Other Overhead",23000]

{"sheet":"Simple Formula","index":1,"n_rows":13,"n_cols":7,"rows_kept":13,"cut":false,"hidden":false,"merged":[[1,1,1,2],[1,5,1,6]]}
[]
[null,"Use of Simple Formula",null,null,null,"For Practice"]
[]
[null,"Specification","Value",null,null,"Specification","Value"]
[null,"Direct Labor",3800,null,null,"Direct Labor"]
[null,"Direct Material",57000,null,null,"Direct Material"]
[null,"Indirect Labor",5000,null,null,"Indirect Labor"]
[null,"Indirect Material",1200,null,null,"Indirect Material"]
[null,"Other Overhead",23000,null,null,"Other Overhead"]
[]
[null,"Manufacturing Cost",{"$f":"C7+C8+C9","v":29200},null,null,"Manufacturing Cost"]
[]
[null,"Production Cost",{"$f":"C5+C6+C11","v":90000},null,null,"Production Cost"]

{"sheet":"SUM","index":2,"n_rows":13,"n_cols":7,"rows_kept":13,"cut":false,"hidden":false,"merged":[[1,1,1,2],[1,5,1,6]]}
[]
[null,"Use of SUM Function",null,null,null,"For Practice"]
[]
[null,"Specification","Value",null,null,"Specification","Value"]
[null,"Direct Labor",3800,null,null,"Direct Labor"]
[null,"Direct Material",57000,null,null,"Direct Material"]
[null,"Indirect Labor",5000,null,null,"Indirect Labor"]
[null,"Indirect Material",1200,null,null,"Indirect Material"]
[null,"Other Overhead",23000,null,null,"Other Overhead"]
[]
[null,"Manufacturing Cost",{"$f":"SUM(C7,C8,C9)","v":29200},null,null,"Manufacturing Cost"]
[]
[null,"Production Cost",{"$f":"SUM(C5,C6,C11)","v":90000},null,null,"Production Cost"]

{"sheet":"VBA","index":3,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[[1,1,1,2],[1,5,1,6]]}
[]
[null,"Use of VBA",null,null,null,"For Practice"]
[]
[null,"Specification","Value",null,null,"Specification","Value"]
[null,"Direct Labor",3800,null,null,"Direct Labor",3800]
[null,"Direct Material",57000,null,null,"Direct Material",57000]
[null,"Manufacturing Cost",29200,null,null,"Manufacturing Cost",29200]
[]
[null,"Production Cost",{"$f":"ProductionCost(C5,C6,C7)","v":90000},null,null,"Production Cost"]