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[null,"Lecture 3D. Mini-Case PVC"]
[null,"PVC Pipe Plant"]
[null," "]
[null," ",null,null,1987," ",1988,1989]
[null," "," ",null," "]
[]
[null,"Sales in $",null,null,7640000]
[null,null,null,null,null,null,null,null,null,"4 crews "]
[null,"Cost of Goods Sold",null,null,null,null,null,null,null,"Each crew 42 hours/week (no OT)"]
[null,"   Material",null,null,{"$f":"0.75*E7","v":5730000},null,null,null,null,"15 direct labor employees/crew"]
[null,"   Labor",null,null,{"$f":"+K19","v":1532000.4000000001},null,null,null,null,"Direct labor hours/week/crew",{"$f":"15*42","v":630}]
[null,"   Overhead",null,null,{"$f":"+((153000*1.32)+0.05*E7)*1.33","v":776666.8},null,null,null,null,"Direct labor hourly rate $8",8]
[null,"Total COGS",null,null,{"$f":"SUM(E10:E12)","v":8038667.2000000002},null,null,null,null,"Total direct labor hours/week",{"$f":"4*K11","v":2520}]
[null,null,null,null,null,null,null,null,null,"Direct labor cost/week total",{"$f":"+K13*K12","v":20160}]
[null,"Gross Margin",null,null,{"$f":"+E7-E13","v":-398667.20000000019},null,null,null,null,"$20,160 * 52 weeks = ",{"$f":"8*2520*52","v":1048320}]
[null,"% of Sales",null,null,{"$f":"+E15/E7","v":-5.2181570680628293E-2},null,null,null,null,"Fringe benefits @ 32%"]
[null,null,null,null,null,null,null,null,null,"Total labor with fringe",{"$f":"1.32*K15","v":1383782.4000000001}]
[null,"Expenses",null,null," ",null,null,null,null,"Unabsorbed OH due to line changes",148218]
[null,"  Corporate Salaries & Travel",null,null,168000,null,null,null,null,"total Labor for All Operations",{"$f":"+K18+K17","v":1532000.4000000001}]
[null,"  Selling Expense",null,null,{"$f":"+(50000+40000+40000)*1.32","v":171600}]
["   R & D","  Accounting Department",null,null,{"$f":"+(73000)*1.32","v":96360}]
[null,"  Other Corporate Expenses",null,null,345000,null,null,null,null," "]
[null,"Total Expenses",null,null,{"$f":"SUM(E19:E22)","v":780960}]
[null,"% of Sales",null,null,{"$f":"+E23/E7","v":0.10221989528795812}]
[]
[null,"Operating Income",null,null,{"$f":"+E15-E23","v":-1179627.2000000002}]
[null,"% Operating Income",null,null,{"$f":"+E26/E7","v":-0.15440146596858642}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,1987," ",1988,1989," "]
[null,"Balance Sheet",null,null,null,"Ratios"]
[null,"Assets",null,null,null,"Turns"]
[null,"  Cash",null,null,{"$f":"+E78","v":-8394680.3193256073}," "]
[null,"  Accounts Receivable",null,null,{"$f":"+(E7/365)*F40","v":1758246.5753424657},84]
[null,"  Inventory",null,null,{"$f":"+E13/F41","v":6183590.153846154},1.3]
[null,"Current Assets",null,null,{"$f":"+SUM(E39:E41)","v":-452843.59013698809}]
[]
[null,"Fixed Assets (machinery)",null,null,0,0]
[null,"Accumulated Depreciation",null,null,0]
[]
[null,"Total Assets",null,null,{"$f":"+E44+E42+E45","v":-452843.59013698809}]
[]
[null,"Liabilities"]
[null,"  Accounts Payable",null,null,{"$f":"+(E13/365)*F50","v":726783.60986301373},33]
[null,"Current Liabilities",null,null,{"$f":"SUM(E50)","v":726783.60986301373}]
[]
[null,"Loan @ 12% interest",null,null,{"$f":"+C53","v":0}]
[]
[null,"Equity"]
[null,"  Paid in Capital",null,null,0]
[null," Current Earnings",null,null,{"$f":"+E26","v":-1179627.2000000002}]
[null,"  Retained Earnings Prior",null,null,0]
[null,"  Less Dividends",null,null,0]
[null,"Total Equity",null,null,{"$f":"SUM(E56:E59)","v":-1179627.2000000002}]
[]
[null,"Total Liabililty & Equity",null,null,{"$f":"+E60+E53+E51","v":-452843.59013698646}]
[]
[null,"Cash Flow"]
[null," ",null,1986,1987,null,1988,1989]
[null,{"$f":"+B44","v":"Fixed Assets (machinery)"},null,0,0]
[null,{"$f":"+B50","v":"  Accounts Payable"},null,{"$f":"+C50","v":0},{"$f":"+E50-C50","v":726783.60986301373}]
[null,"  Dividends",null,{"$f":"+C59","v":0},{"$f":"+E59","v":0}]
[null,"  Net Income",null,{"$f":"+C33","v":0},{"$f":"+E26","v":-1179627.2000000002}]
[]
[null,"  Depreciation",null," ",{"$f":"+E30","v":0}]
[null,{"$f":"+B40","v":"  Accounts Receivable"},null,{"$f":"+C40","v":0},{"$f":"+C40-E40","v":-1758246.5753424657}]
[null,{"$f":"+B41","v":"  Inventory"},null,{"$f":"+C41","v":0},{"$f":"+C41-E41","v":-6183590.153846154}]
[null,"Cash Flow from Operations",null,{"$f":"+D73+D72+D69+D68+D67+D66","v":0},{"$f":"+E73+E72+E69+E68+E67+E66","v":-8394680.3193256073}]
[null," ",null," "]
[null,"  Paid in Capital",null,0,{"$f":"+E56","v":0}]
[null,"  Loan",null,{"$f":"+C53","v":0},{"$f":"+E53","v":0}]
[null,"Cash Balance",null,0,{"$f":"+E77+E76+E74+D78","v":-8394680.3193256073}]

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