{"text_format":"1","workbook":"xlsx","n_sheets":11,"sheets":["Guide","Products","Overview","Market. Infrastr.","Market. Overh.","Farmers' Market","On-Farm","Roadside","CSA","U-pick","Online ; Delivery"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":1,"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":"Guide","index":0,"n_rows":75,"n_cols":2,"rows_kept":75,"cut":false,"hidden":false,"merged":[]}
[null,"This is a farm business decision calculator that has 11 worksheets. There are fields that can be completed by the user. It is up to 14 columns wide and 73 rows."]
["Performance Analysis by Marketing Channel"]
["Prepared by: Andreas Boecker and Braden Kemp"]
[null,"Department of Food, Agricultural and Resource Economics, FARE, University of Guelph"]
["Date: 16/04/2012"]
[]
[null,"The project was funded through Growing Forward, a federal-provincial-territorial initiative.  "]
[]
["Legend:"]
[null,"Data entry cell - input requested"]
[null,"Calculated cell - do not change"]
[]
["Notes:"]
["If prompted for a password to unprotect yellow cells for editing type \"open\""]
["FDM2012 is password for workbook"]
[]
[null,"Introduction"]
[null,"The Performance by Marketing Channel tool can be used for performance monitoring and planning. There are two groups of data entry tabs: Six tabs allow you to record sales and costs that are specific to each channel you are using, such as farmers’ market, on-farm market, roadside stand, community supported agriculture (CSA), U-pick and online store/delivery service. Two other tabs are designed to keep track of costs of activities and assets that are used for more than one channel. Assets, such as equipment, machinery or structures are documented in the Marketing Infrastructure tab. Costs related to marketing activities are documented in the Marketing Overhead tab. "]
[null,"All the cost and sales figures are drawn together in the Overview tab that reports the financial results at three different margin levels for each channel and all channels, i.e. the operation as a whole. This makes direct comparison of different marketing channels easy. "]
[]
[null,"Products Tab"]
[null,"The products tab is a very simple data entry form that asks the operator to enter the products that they produce and market directly.  Up to 30 products can be entered. The products entered on this sheet automatically fill out the “products” line on each marketing channel’s tab and the overview tab. "]
[null,"Instructions"]
[null,"1.       Replace letters in yellow shaded cells with the names of your product offering."]
[null,"2.       If your number of products exceeds 30, you can put products into larger product categories for which sales and cost data would need to be added up outside of this Excel workbook. Or you can list the 29 most important products and then put the remaining products into an “other” category. Again, cost and sales data for these products would need to be added before entering them into the workbook. "]
[]
[null,"Overview Tab"]
[null,"The overview tab is a collection of highlighted information from the individual channel tabs. It provides for each channel each product’s revenue, total revenues, gross margin before marketing, gross margin post marketing, and net margin. At the bottom of the tab the three margins above wholesale are also reported. This tab is structured such that it is easy to compare financial performance across channels, making it easier to spot strengths and weaknesses, as well as opportunities. "]
[null,"The only data-entry on this tab is for the entrepreneurial hours you have invested/are planning to invest in each marketing channel. These hours are used to calculate the per hour gross and net margins. These can be interpreted as return on your entrepreneurial skills and efforts: the higher the margin per entrepreneurial hour, the higher the leverage or return to your entrepreneurial time. However, the total margin is more important when it comes to assessing how much a channel contributes to your income goals. "]
[null,"If you have invested in marketing overhead, e.g. for planning an ad campaign or promoting your products and brand at a trade show, these hours can be entered in the Marketing Overhead tab (see below). These hours, as well as the cost of marketing infrastructure and marketing overhead that were not allocated across channels will be accounted in the calculation of margins in cells I38 to I48 in the Overview tab.  "]
[]
[null,"Marketing Infrastructure Tab"]
[null,"The Marketing Infrastructure tab allows the user to enter costs equipment and structures that are associated with the direct marketing venture. These costs include items such as facilities and equipment for processing/packaging, storage, transportation, and product display that are used across more than one channel. Depreciation, financing costs, maintenance, and operating costs are taken into account, to give a total annual cost for each machinery, equipment and structure item. Since these infrastructure items can be used by more than one channel, you can also enter a percentage share for  each marketing channel that reflects how much of the total use is accounted for by this channel.  If you decide not to split the cost across marketing channels, e.g. because it varies a lot or you do not have any information to base this split on, you do not enter shares. Then, the total annual infrastructure cost will be accounted for in the Overview tab when the net margin for the entire operation is calculated. "]
[]
[null,"It has to be stressed though that tracking annual costs of structures, machinery, and equipment in this tool can be an approximation at best, especially when it comes to distributing the cost across the channels. However, the value of keeping track of these costs is a better understanding of the cost and profitability overall and in the channels.    "]
[null,"Instructions"]
[null,"The annual cost of a piece of machinery, equipment or a structure is broken down into four components: depreciation, finance costs, maintenance/repair, and operating costs."]
[]
[null,"1. Enter annual depreciation in column B, for each of the items applying to your operation that are listed in column A. For a simple depreciation calculation the linear method is used: "]
[null,"·         Estimate how many years your purchased item will remain in good working order"]
[null,"·         Subtract any salvage value you expect at the end of the item’s useful life from the total you paid"]
[null,"·         Divide (the purchase price minus the salvage value) by the expected number of useful years to get the annual depreciation"]
[null,"2. Enter the interest paid or financing costs in column C. Where an asset is fully financed through a loan and the interest paid is known, the interest paid can be entered as finance cost. This is, however, hardly ever the case, because most assets are financed through a mix of own and outside capital. "]
[null,"3. Enter annual maintenance and repair costs in column D. "]
[null,"4. Enter annual operating costs in column E. This would include utilities, fuel etc. Labour cost can also be included, if it can be directly allocated to a particular asset and if it is not recorded in the tabs for the individual channels. "]
[null,"5. In columns G to L, for each cost item that you have used, you can enter the % use by each marketing channel listed across the top. For example, a farm produces whole turkeys and stores them (and nothing else) in deep freezers. The birds are sold in roughly equal quantities in the on-farm store and at a farmers’ market. Then the cost of the deep freezers should be split evenly between the two channels, i.e. each receives a 50% share. Column M gives the sum of the percentages that you have entered. It does not have to equal 100%, for example when the asset is also used for other things than the marketing channels listed in this workbook. However, it should not exceed 100%. "]
[]
[null,"Marketing Overhead Tab"]
[null,"The Marketing Overhead tab allows the user to keep track of the costs (expenditures and operator’s own time) of marketing activities that are typically in support of more than one marketing channel, such as designing and running advertising campaigns, signage and product displays or promoting one’s products and brand at fairs and conferences. Because these activities usually benefit more than one channel, they are labeled ‘Marketing Overhead’ items. "]
[null,"Where possible and meaningful, you can distribute the expenditures for these activities across the marketing channels to come to a total overhead cost per marketing channel. However, operator’s own time is not treated as expenditure. Instead, they are being tracked on this tab and then accounted for in the overview tab when the net margin per entrepreneur hour in marketing is reported. "]
[null,"Instructions"]
[null,"1. Enter an overhead marketing activity in column B ‘Marketing Overhead Activity’, as defined above. Examples are promotional efforts at trade shows or advertising campaigns in which you invested time and direct expenditures.  "]
[null,"2. For each such activity, enter the time that you spent on it (in hours) in column C."]
[null,"3. For each such activity, enter the total annual expenditures in column D. For the promotional efforts that would include all related expenses, such as travel cost, registration, food and accommodation.   However, promotional material that is also used at different locations, e.g. distributed at farmers’ market or on-farm market, should be listed separately. "]
[null,"4. For each activity entered in column B, enter the percentage share of the expenditures in columns E to J that can be allocated to each of the listed marketing channels. For example, by surveying customers you have found out that a new road sign or an advertising campaign has gained you new customers,  80% of whom were directed to the on-farm store and 20% to the near-by farmers market. You can then allocate 80% of the expenses for these activities to the on-farm store and 20% to the farmers’ market. However, one can always argue that marketing and promotion activities benefit all marketing channels and an allocation of expenses a bit arbitrary.  Hence, we would leave it to your entrepreneurial judgment whether it is meaningful to spread these expenditures across channels. If you think it is not meaningful, don’t enter a percentage share. The total expenditures for these activities will be accounted for in the total net margin in the overview tab. For your own time spent on these activities this is assumed, because we think investing one’s own time in marketing, advertising and promotion will always benefit the entire operation. Therefore, your own time spent on these activities will only enter in the calculation of the total net margin per entrepreneur hour in cell J48 in the Overview Tab. "]
[]
[null,"Individual Marketing Channel Tabs"]
[null,"There are six detailed tabs, which allows for data entry of unit sales, revenues and direct costs by product in individual marketing channels. The tabs for Farmers’ Market, On-farm Market, Roadside Stand and Online Store/Delivery Service are identical in structure. The titles given to each of these four marketing channels on the tab and in the Overview, Marketing Infrastructure and Marketing Overhead tabs can thus be changed to reflect your actual channels. For example, if you are selling at two farmers’ markets and have a roadside stand, you might rename Farmers Market and On-farm Store with the markets’ names. The tabs for Pick Your Own/U-pick and Community Supported Agriculture (CSA) are, however customized to these two particular channels and thus unique to them. The key performance indicators that are calculated by these tabs for monitoring or planning purposes are: total revenues, gross margin before and after marketing, total direct costs of marketing direct, and gross margin over wholesale. These indicators are then reported in the Overview tab. "]
[null,"Instructions"]
[null,"The tabs for Farmers’ Market, On-farm Market, Roadside Stand and Online Store/Delivery Service are identical in their structure for data entry and calculations. All data entered must refer to the same time period, which is usually a year. "]
[]
[null,"1. For each of the products listed under “product” column:"]
[null,"·         Fill out the “unit” column by entering your unit type, e.g. Pounds, Quarts, Kilograms, Bags."]
[null,"·         Fill out the “Units Sold” column with your sales (in units)."]
[null,"·         Fill out the “Average Price” with your per unit price. This will be difficult for products where prices vary during the season a lot. However, if you know the total revenue and the units sold, the average price equals total revenue divided by units sold.  "]
[null,"2. Under the “Per Unit of Product” heading:"]
[null,"·         Fill out the “Cost of Production” column. If your records are incomplete, you can put in a “best guestimate” of that cost and put finding out the true unit cost on your to-do list. In addition, the cost of production can also be adjusted upwards to account for waste, e.g. when produce cannot be sold and has limited or no secondary use. For example, if on average 10% of fresh produce taken to a farmers’ market is returned without secondary use, the cost of production should be adjusted by a factor 100/(100%-waste in per cent), or 100/(100-10) =1.11 in this particular example.  "]
[null,"·         Fill out the “Processing/Packaging/Handling” column. The same as for cost of production applies here to completeness of records and availability of data, as well as to taking waste into account. "]
[null,"·         Enter your wholesale price, in $/unit, where the units are the same as what you entered in the “unit” column. Of course, you would need to make the decision what an appropriate wholesale price is for your products/product categories. For example, for planning purposes one could use an average price of the previous season or an estimated average price for the coming season. However, there will be many cases where no direct wholesale price for comparison exists.  Typical examples are the production in such small quantities or of specialty crops that no wholesale options with minimal marketing efforts actually exist. However, you can estimate the wholesale price for comparison by finding out the price restaurants or other food service business would pay. From that price, however, you need to subtract your additional handling and marketing efforts to get to a comparable price.   "]
[null,"3. Below the product list, there is a list of direct costs. Enter your direct costs that correspond to the list in the yellow shaded cells. For each marketing channel there are specific explanations where applicable. "]
[null,"4. For the CSA tab, the set-up is slightly different, as revenues are generated through selling shares. Four different types of shares can be entered in the tab. The share prices are multiplied with the number of shares sold and added up to yield total CSA revenue. "]
[null,"You can keep track of the quantities sold though, and, where possible provide a wholesale price to find out how the CSA performs compared to selling wholesale. "]
[null,"5. The pick-your-own or U-pick tab has an addition to the calculation of margins over wholesale, as u-pick operations typically have larger losses than when harvesting with hired or own labour for selling wholesale. The tab does not provide for the option that fields are first “U-picked” and the remaining fruit is then harvested for wholesale. Should that be a realistic option, the U-pick loss should be assumed zero. The figure to be entered in column G would then be 100%."]
[]
[null,"End of worksheet"]

{"sheet":"Products","index":1,"n_rows":36,"n_cols":1,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Products/Product Categories"]
[]
["Please Enter your Products  Below"]
["a"]
["b"]
["c"]
["d"]
["e"]
["f"]
["g"]
["h"]
["i"]
["j"]
["k"]
["l"]
["m"]
["n"]
["o"]
["p"]
["q"]
["r"]
["s"]
["t"]
["u"]
["v"]
["w"]
["x"]
["y"]
["z"]
["aa"]
["ab"]
["ac"]
["ad"]
[]
["End of worksheet"]

{"sheet":"Overview","index":2,"n_rows":55,"n_cols":9,"rows_kept":55,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Overview Operation Performance"]
[null,"Revenues"]
["Product","Farmers' Market","On-Farm Market","Roadside Stand","CSA","Pick your own/U-pick","Online/ delivery","Total"]
[{"$f":"Products!A5","v":"a"},{"$f":"'Farmers'' Market'!E5","v":0},{"$f":"'On-Farm'!E5","v":0},{"$f":"Roadside!E5","v":0},null,{"$f":"'U-pick'!E5","v":0},{"$f":"'Online ; Delivery'!E5","v":0},{"$f":"SUM(B5:G5)","v":0}]
[{"$f":"Products!A6","v":"b"},{"$f":"'Farmers'' Market'!E6","v":0},{"$f":"'On-Farm'!E6","v":0},{"$f":"Roadside!E6","v":0},null,{"$f":"'U-pick'!E6","v":0},{"$f":"'Online ; Delivery'!E6","v":0},0]
[{"$f":"Products!A7","v":"c"},{"$f":"'Farmers'' Market'!E7","v":0},{"$f":"'On-Farm'!E7","v":0},{"$f":"Roadside!E7","v":0},null,{"$f":"'U-pick'!E7","v":0},{"$f":"'Online ; Delivery'!E7","v":0},0]
[{"$f":"Products!A8","v":"d"},{"$f":"'Farmers'' Market'!E8","v":0},{"$f":"'On-Farm'!E8","v":0},{"$f":"Roadside!E8","v":0},null,{"$f":"'U-pick'!E8","v":0},{"$f":"'Online ; Delivery'!E8","v":0},0]
[{"$f":"Products!A9","v":"e"},{"$f":"'Farmers'' Market'!E9","v":0},{"$f":"'On-Farm'!E9","v":0},{"$f":"Roadside!E9","v":0},null,{"$f":"'U-pick'!E9","v":0},{"$f":"'Online ; Delivery'!E9","v":0},0]
[{"$f":"Products!A10","v":"f"},{"$f":"'Farmers'' Market'!E10","v":0},{"$f":"'On-Farm'!E10","v":0},{"$f":"Roadside!E10","v":0},null,{"$f":"'U-pick'!E10","v":0},{"$f":"'Online ; Delivery'!E10","v":0},0]
[{"$f":"Products!A11","v":"g"},{"$f":"'Farmers'' Market'!E11","v":0},{"$f":"'On-Farm'!E11","v":0},{"$f":"Roadside!E11","v":0},null,{"$f":"'U-pick'!E11","v":0},{"$f":"'Online ; Delivery'!E11","v":0},0]
[{"$f":"Products!A12","v":"h"},{"$f":"'Farmers'' Market'!E12","v":0},{"$f":"'On-Farm'!E12","v":0},{"$f":"Roadside!E12","v":0},null,{"$f":"'U-pick'!E12","v":0},{"$f":"'Online ; Delivery'!E12","v":0},0]
[{"$f":"Products!A13","v":"i"},{"$f":"'Farmers'' Market'!E13","v":0},{"$f":"'On-Farm'!E13","v":0},{"$f":"Roadside!E13","v":0},null,{"$f":"'U-pick'!E13","v":0},{"$f":"'Online ; Delivery'!E13","v":0},0]
[{"$f":"Products!A14","v":"j"},{"$f":"'Farmers'' Market'!E14","v":0},{"$f":"'On-Farm'!E14","v":0},{"$f":"Roadside!E14","v":0},null,{"$f":"'U-pick'!E14","v":0},{"$f":"'Online ; Delivery'!E14","v":0},0]
[{"$f":"Products!A15","v":"k"},{"$f":"'Farmers'' Market'!E15","v":0},{"$f":"'On-Farm'!E15","v":0},{"$f":"Roadside!E15","v":0},null,{"$f":"'U-pick'!E15","v":0},{"$f":"'Online ; Delivery'!E15","v":0},0]
[{"$f":"Products!A16","v":"l"},{"$f":"'Farmers'' Market'!E16","v":0},{"$f":"'On-Farm'!E16","v":0},{"$f":"Roadside!E16","v":0},null,{"$f":"'U-pick'!E16","v":0},{"$f":"'Online ; Delivery'!E16","v":0},0]
[{"$f":"Products!A17","v":"m"},{"$f":"'Farmers'' Market'!E17","v":0},{"$f":"'On-Farm'!E17","v":0},{"$f":"Roadside!E17","v":0},null,{"$f":"'U-pick'!E17","v":0},{"$f":"'Online ; Delivery'!E17","v":0},0]
[{"$f":"Products!A18","v":"n"},{"$f":"'Farmers'' Market'!E18","v":0},{"$f":"'On-Farm'!E18","v":0},{"$f":"Roadside!E18","v":0},null,{"$f":"'U-pick'!E18","v":0},{"$f":"'Online ; Delivery'!E18","v":0},0]
[{"$f":"Products!A19","v":"o"},{"$f":"'Farmers'' Market'!E19","v":0},{"$f":"'On-Farm'!E19","v":0},{"$f":"Roadside!E19","v":0},null,{"$f":"'U-pick'!E19","v":0},{"$f":"'Online ; Delivery'!E19","v":0},{"$f":"SUM(B19:G19)","v":0}]
[{"$f":"Products!A20","v":"p"},{"$f":"'Farmers'' Market'!E20","v":0},{"$f":"'On-Farm'!E20","v":0},{"$f":"Roadside!E20","v":0},null,{"$f":"'U-pick'!E20","v":0},{"$f":"'Online ; Delivery'!E20","v":0},0]
[{"$f":"Products!A21","v":"q"},{"$f":"'Farmers'' Market'!E21","v":0},{"$f":"'On-Farm'!E21","v":0},{"$f":"Roadside!E21","v":0},null,{"$f":"'U-pick'!E21","v":0},{"$f":"'Online ; Delivery'!E21","v":0},0]
[{"$f":"Products!A22","v":"r"},{"$f":"'Farmers'' Market'!E22","v":0},{"$f":"'On-Farm'!E22","v":0},{"$f":"Roadside!E22","v":0},null,{"$f":"'U-pick'!E22","v":0},{"$f":"'Online ; Delivery'!E22","v":0},0]
[{"$f":"Products!A23","v":"s"},{"$f":"'Farmers'' Market'!E23","v":0},{"$f":"'On-Farm'!E23","v":0},{"$f":"Roadside!E23","v":0},null,{"$f":"'U-pick'!E23","v":0},{"$f":"'Online ; Delivery'!E23","v":0},0]
[{"$f":"Products!A24","v":"t"},{"$f":"'Farmers'' Market'!E24","v":0},{"$f":"'On-Farm'!E24","v":0},{"$f":"Roadside!E24","v":0},null,{"$f":"'U-pick'!E24","v":0},{"$f":"'Online ; Delivery'!E24","v":0},0]
[{"$f":"Products!A25","v":"u"},{"$f":"'Farmers'' Market'!E25","v":0},{"$f":"'On-Farm'!E25","v":0},{"$f":"Roadside!E25","v":0},null,{"$f":"'U-pick'!E25","v":0},{"$f":"'Online ; Delivery'!E25","v":0},0]
[{"$f":"Products!A26","v":"v"},{"$f":"'Farmers'' Market'!E26","v":0},{"$f":"'On-Farm'!E26","v":0},{"$f":"Roadside!E26","v":0},null,{"$f":"'U-pick'!E26","v":0},{"$f":"'Online ; Delivery'!E26","v":0},0]
[{"$f":"Products!A27","v":"w"},{"$f":"'Farmers'' Market'!E27","v":0},{"$f":"'On-Farm'!E27","v":0},{"$f":"Roadside!E27","v":0},null,{"$f":"'U-pick'!E27","v":0},{"$f":"'Online ; Delivery'!E27","v":0},0]
[{"$f":"Products!A28","v":"x"},{"$f":"'Farmers'' Market'!E28","v":0},{"$f":"'On-Farm'!E28","v":0},{"$f":"Roadside!E28","v":0},null,{"$f":"'U-pick'!E28","v":0},{"$f":"'Online ; Delivery'!E28","v":0},0]
[{"$f":"Products!A29","v":"y"},{"$f":"'Farmers'' Market'!E29","v":0},{"$f":"'On-Farm'!E29","v":0},{"$f":"Roadside!E29","v":0},null,{"$f":"'U-pick'!E29","v":0},{"$f":"'Online ; Delivery'!E29","v":0},0]
[{"$f":"Products!A30","v":"z"},{"$f":"'Farmers'' Market'!E30","v":0},{"$f":"'On-Farm'!E30","v":0},{"$f":"Roadside!E30","v":0},null,{"$f":"'U-pick'!E30","v":0},{"$f":"'Online ; Delivery'!E30","v":0},0]
[{"$f":"Products!A31","v":"aa"},{"$f":"'Farmers'' Market'!E31","v":0},{"$f":"'On-Farm'!E31","v":0},{"$f":"Roadside!E31","v":0},null,{"$f":"'U-pick'!E31","v":0},{"$f":"'Online ; Delivery'!E31","v":0},0]
[{"$f":"Products!A32","v":"ab"},{"$f":"'Farmers'' Market'!E32","v":0},{"$f":"'On-Farm'!E32","v":0},{"$f":"Roadside!E32","v":0},null,{"$f":"'U-pick'!E32","v":0},{"$f":"'Online ; Delivery'!E32","v":0},0]
[{"$f":"Products!A33","v":"ac"},{"$f":"'Farmers'' Market'!E33","v":0},{"$f":"'On-Farm'!E33","v":0},{"$f":"Roadside!E33","v":0},null,{"$f":"'U-pick'!E33","v":0},{"$f":"'Online ; Delivery'!E33","v":0},0]
[{"$f":"Products!A34","v":"ad"},{"$f":"'Farmers'' Market'!E34","v":0},{"$f":"'On-Farm'!E34","v":0},{"$f":"Roadside!E34","v":0},null,{"$f":"'U-pick'!E34","v":0},{"$f":"'Online ; Delivery'!E34","v":0},0]
["Total Revenues",{"$f":"SUM(B5:B34)","v":0},{"$f":"SUM(C5:C34)","v":0},{"$f":"SUM(D5:D34)","v":0},{"$f":"CSA!E42","v":0},{"$f":"SUM(F5:F34)","v":0},{"$f":"SUM(G5:G34)","v":0},{"$f":"SUM(H5:H34)","v":0}]
["Cost of Production and Handling ",{"$f":"B35-B37","v":0},{"$f":"C35-C37","v":0},0,0,0,0,0]
["Gross Margin I: before Marketing",{"$f":"'Farmers'' Market'!I35","v":0},{"$f":"'On-Farm'!I35","v":0},{"$f":"Roadside!I35","v":0},{"$f":"CSA!G42","v":0},{"$f":"'U-pick'!K35","v":0},{"$f":"'Online ; Delivery'!I35","v":0},{"$f":"SUM(B37:G37)","v":0}]
[null,null,null,null,null,null,null,null,"Accounting for Hours in Marketing Overhead "]
["Your hours not accounted for in Marketing Channel tabs or Marketing Overhead ",1,1,1,1,1,1,{"$f":"SUM(B39:G39)","v":6},{"$f":"'Market. Overh.'!B25","v":0}]
["Subtracting Marketing Cost"]
["Direct Marketing Costs",{"$f":"'Farmers'' Market'!B43","v":0},{"$f":"'On-Farm'!B43","v":0},{"$f":"Roadside!B43","v":0},{"$f":"CSA!B51","v":0},{"$f":"'U-pick'!B43","v":0},{"$f":"'Online ; Delivery'!B43","v":0},{"$f":"SUM(B41:G41)","v":0}]
["Gross Margin II: after Marketing",{"$f":"'Farmers'' Market'!B44","v":0},{"$f":"'On-Farm'!B44","v":0},{"$f":"Roadside!B44","v":0},{"$f":"CSA!B52","v":0},{"$f":"'U-pick'!B44","v":0},{"$f":"'Online ; Delivery'!B44","v":0},{"$f":"SUM(B42:G42)","v":0}]
["Per entrepreneur hour",{"$f":"B42/B39","v":0},0,0,0,0,0,0,{"$f":"H42/(H39+I39)","v":0}]
[null,null,null,null,null,null,null,null,"Including Marketing Infrastruct. and Overhead not  ac-counted for in channels"]
["Marketing Infrastructure",{"$f":"'Market. Infrastr.'!G25","v":0},{"$f":"'Market. Infrastr.'!H25","v":0},{"$f":"'Market. Infrastr.'!I25","v":0},{"$f":"'Market. Infrastr.'!J25","v":0},{"$f":"'Market. Infrastr.'!K25","v":0},{"$f":"'Market. Infrastr.'!L25","v":0},{"$f":"SUM(B45:G45)","v":0},{"$f":"'Market. Infrastr.'!N25","v":0}]
["Marketing Overhead",{"$f":"'Market. Overh.'!D25","v":0},{"$f":"'Market. Overh.'!E25","v":0},{"$f":"'Market. Overh.'!F25","v":0},{"$f":"'Market. Overh.'!G25","v":0},{"$f":"'Market. Overh.'!H25","v":0},{"$f":"'Market. Overh.'!I25","v":0},{"$f":"SUM(B46:G46)","v":0},{"$f":"'Market. Overh.'!K25","v":0}]
["Net Margin",{"$f":"B42-B45-B46","v":0},0,0,0,0,0,{"$f":"SUM(B47:G47)","v":0},{"$f":"H47-I45-I46","v":0}]
["Per entrepreneur hour",{"$f":"B47/B39","v":0},0,0,0,0,0,0,{"$f":"I47/(H39+I39)","v":0}]
[]
["Comparison with Wholesale"]
["Gross Margin I aboveWholesale",{"$f":"'Farmers'' Market'!J35","v":0},{"$f":"'On-Farm'!J35","v":0},{"$f":"Roadside!J35","v":0},{"$f":"CSA!H42","v":0},{"$f":"'U-pick'!L35","v":0},{"$f":"'Online ; Delivery'!J35","v":0},{"$f":"SUM(B51:G51)","v":0}]
["Gross Margin II above Wholesale",{"$f":"'Farmers'' Market'!B45","v":0},{"$f":"'On-Farm'!B45","v":0},{"$f":"Roadside!B45","v":0},{"$f":"CSA!B53","v":0},{"$f":"'U-pick'!B45","v":0},{"$f":"'Online ; Delivery'!B45","v":0},{"$f":"SUM(B52:G52)","v":0}]
["Net Margin Above Wholesale",{"$f":"B52-B45-B46","v":0},0,0,0,0,0,{"$f":"SUM(B53:G53)","v":0}]
[]
["End of worksheet"]

{"sheet":"Market. Infrastr.","index":3,"n_rows":27,"n_cols":14,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Marketing Infrastructure"]
[null,null,null,null,null,null,"Share of use by each direct marketing channel"]
["Item","Annual depreciation","Annual interest/ financing","Annual mainte-nance and repair","Annual operating ","Total annual cost","Farmers' Market","On-farm Store","Roadside stand","CSA","Pick your own/U-pick","Online store/ Delivery service","Sum (should not exceed 100%)","Not accounted for in channels"]
[null,null,null,null,null,{"$f":"SUM(B5:E5)","v":0},0,0,0,0,0,0,{"$f":"SUM(G5:L5)","v":0},{"$f":"F5*(1-M5)","v":0}]
[null,null,null,null,null,{"$f":"SUM(B6:E6)","v":0},0,0,0,0,0,0,{"$f":"SUM(G6:L6)","v":0},{"$f":"F6*(1-M6)","v":0}]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,0,0,0,0,0,0,0,{"$f":"SUM(G18:L18)","v":0},{"$f":"F18*(1-M18)","v":0}]
[null,null,null,null,null,0,0,0,0,0,0,0,0,{"$f":"F19*(1-M19)","v":0}]
[null,null,null,null,null,0,0,0,0,0,0,0,0,{"$f":"F20*(1-M20)","v":0}]
[null,null,null,null,null,0,0,0,0,0,0,0,0,{"$f":"F21*(1-M21)","v":0}]
[null,null,null,null,null,0,0,0,0,0,0,0,0,{"$f":"F22*(1-M22)","v":0}]
[null,null,null,null,null,{"$f":"SUM(B23:E23)","v":0},0,0,0,0,0,0,0,0]
[null,null,null,null,null,{"$f":"SUM(B24:E24)","v":0},0,0,0,0,0,0,0,0]
["Total",{"$f":"SUM(B5:B24)","v":0},{"$f":"SUM(C5:C24)","v":0},{"$f":"SUM(D5:D24)","v":0},{"$f":"SUM(E5:E24)","v":0},{"$f":"SUM(F5:F24)","v":0},{"$f":"SUMPRODUCT(G5:G24,$F$5:$F$24)","v":0},0,0,0,0,0,null,{"$f":"SUM(N5:N24)","v":0}]
[]
["End of worksheet"]

{"sheet":"Market. Overh.","index":4,"n_rows":27,"n_cols":11,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Marketing Overhead"]
[null,null,null,"Share of use by each direct marketing channel"]
["Marketing Overhead Activity","Your time in hours","Total annual cost","Farmers' Market","On-farm market","Roadside stand","CSA","Pick your own/U-pick","Online store/ Delivery service","Sum (should not exceed 100%)","Not accounted for in channels"]
[null,0,0,0,0,0,0,0,0,{"$f":"SUM(D5:I5)","v":0},{"$f":"C5*(1-J5)","v":0}]
[null,0,0,0,0,0,0,0,0,{"$f":"SUM(D6:I6)","v":0},{"$f":"C6*(1-J6)","v":0}]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,{"$f":"SUM(D20:I20)","v":0},{"$f":"C20*(1-J20)","v":0}]
[null,0,0,0,0,0,0,0,0,{"$f":"SUM(D21:I21)","v":0},{"$f":"C21*(1-J21)","v":0}]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
[null,0,0,0,0,0,0,0,0,0,0]
["Total",{"$f":"SUM(B5:B24)","v":0},{"$f":"SUM(C5:C24)","v":0},{"$f":"SUMPRODUCT(D5:D24,$C$5:$C$24)","v":0},0,0,0,0,0,null,{"$f":"SUM(K5:K24)","v":0}]
[]
["End of worksheet"]

{"sheet":"Farmers' Market","index":5,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Farmer's Market"]
[null,null,null,null,null,"Per unit of product"]
["Product ","Unit","Units sold","Average price","Revenues","Cost of production","Harvesting/ Processing/ Handling/ Packaging","Wholesale price, *net of cost of required handling, applicable fees or delivery charges ","Gross margin prior to marketing","Gross margin over wholesale"]
[{"$f":"Products!A5","v":"a"},null,null,null,{"$f":"D5*C5","v":0},null,null,null,{"$f":"(D5-F5-G5)*C5","v":0},{"$f":"(D5-G5-H5)*C5","v":0}]
[{"$f":"Products!A6","v":"b"},null,null,null,{"$f":"D6*C6","v":0},null,null,null,{"$f":"(D6-F6-G6)*C6","v":0},0]
[{"$f":"Products!A7","v":"c"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A8","v":"d"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A9","v":"e"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A10","v":"f"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A11","v":"g"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A12","v":"h"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A13","v":"i"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A14","v":"j"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A15","v":"k"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A16","v":"l"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A17","v":"m"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A18","v":"n"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A19","v":"o"},null,null,null,{"$f":"D19*C19","v":0},null,null,null,{"$f":"(D19-F19-G19)*C19","v":0},{"$f":"(D19-G19-H19)*C19","v":0}]
[{"$f":"Products!A20","v":"p"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A21","v":"q"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A22","v":"r"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A23","v":"s"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A24","v":"t"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A25","v":"u"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A26","v":"v"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A27","v":"w"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A28","v":"x"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A29","v":"y"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A30","v":"z"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A31","v":"aa"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A32","v":"ab"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A33","v":"ac"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A34","v":"ad"},null,null,null,0,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E5:E34)","v":0},null,null,null,{"$f":"SUM(I5:I34)","v":0},{"$f":"SUM(J5:J34)","v":0}]
["Direct Costs"]
["Labour (whole chain)",null,"Full labour for all market days from loading truck to unloading/record keeping after return"]
["Supplies ",null,"Bags, clips, etc."]
["Transport",null,"Vehicle plus gas costs, approximated by distance travelled times rate per kilometer"]
["Other operating cost",null,"E.g., hydro"]
["Stall fee",null,"For whole year"]
["Other specific eqipment",null,"E.g., annual cost of stand, displays or cashers primarily used at farmers' market"]
["Total",{"$f":"SUM(B37:B42)","v":0}]
["Gross margin II, after marketing ",{"$f":"I35-B43","v":0}]
["over wholesale",{"$f":"J35-B43","v":0}]
[]
["End of worksheet"]

{"sheet":"On-Farm","index":6,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["On-Farm Store"]
[null,null,null,null,null,"Per unit of product"]
["Product ","Unit","Units sold","Average price","Revenues","Cost of production ","Harvesting/ Processing/ Handling/ Packaging","Wholesale price, *net of cost of required handling, applicable fees or delivery charges ","Gross margin prior to marketing","Gross margin over wholesale"]
[{"$f":"Products!A5","v":"a"},null,null,null,{"$f":"D5*C5","v":0},null,null,null,{"$f":"(D5-F5-G5)*C5","v":0},{"$f":"(D5-G5-H5)*C5","v":0}]
[{"$f":"Products!A6","v":"b"},null,null,null,{"$f":"D6*C6","v":0},null,null,null,{"$f":"(D6-F6-G6)*C6","v":0},0]
[{"$f":"Products!A7","v":"c"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A8","v":"d"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A9","v":"e"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A10","v":"f"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A11","v":"g"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A12","v":"h"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A13","v":"i"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A14","v":"j"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A15","v":"k"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A16","v":"l"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A17","v":"m"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A18","v":"n"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A19","v":"o"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A20","v":"p"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A21","v":"q"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A22","v":"r"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A23","v":"s"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A24","v":"t"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A25","v":"u"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A26","v":"v"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A27","v":"w"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A28","v":"x"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A29","v":"y"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A30","v":"z"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A31","v":"aa"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A32","v":"ab"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A33","v":"ac"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A34","v":"ad"},null,null,null,0,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E5:E34)","v":0},null,null,null,{"$f":"SUM(I5:I34)","v":0},{"$f":"SUM(J5:J34)","v":0}]
["Direct Costs"]
["Labour (whole chain)",null,"Full labour for hours of operation plus pre-opening, cleaning, record-keeping"]
["Supplies ",null,"Bags, clips, etc."]
["Transport",null,"E.g., to pick up products for resale, vehicle plus gas costs, approximated by distance travelled times rate per kilometer"]
["Other operating cost",null,"E.g., hydro"]
["Applicable fees",null,"For whole year"]
["Other specific eqipment",null,"E.g., annual cost of stand, displays or cashers primarily used at on-farm market"]
["Total",{"$f":"SUM(B37:B42)","v":0}]
["Gross margin II, after marketing ",{"$f":"I35-B43","v":0}]
["over wholesale",{"$f":"J35-B43","v":0}]
[]
["End of worksheet"]

{"sheet":"Roadside","index":7,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Roadside Stand"]
[null,null,null,null,null,"Per unit of product"]
["Product ","Unit","Units sold","Average price","Revenues","Cost of production","Harvesting/ Processing/ Handling/ Packaging","Wholesale price, *net of cost of required handling, applicable fees or delivery charges ","Gross margin prior to marketing","Gross margin over wholesale"]
[{"$f":"Products!A5","v":"a"},null,null,null,{"$f":"D5*C5","v":0},null,null,null,{"$f":"(D5-F5-G5)*C5","v":0},{"$f":"(D5-G5-H5)*C5","v":0}]
[{"$f":"Products!A6","v":"b"},null,null,null,{"$f":"D6*C6","v":0},null,null,null,{"$f":"(D6-F6-G6)*C6","v":0},0]
[{"$f":"Products!A7","v":"c"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A8","v":"d"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A9","v":"e"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A10","v":"f"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A11","v":"g"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A12","v":"h"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A13","v":"i"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A14","v":"j"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A15","v":"k"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A16","v":"l"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A17","v":"m"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A18","v":"n"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A19","v":"o"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A20","v":"p"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A21","v":"q"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A22","v":"r"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A23","v":"s"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A24","v":"t"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A25","v":"u"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A26","v":"v"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A27","v":"w"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A28","v":"x"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A29","v":"y"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A30","v":"z"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A31","v":"aa"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A32","v":"ab"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A33","v":"ac"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A34","v":"ad"},null,null,null,0,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E5:E34)","v":0},null,null,null,{"$f":"SUM(I5:I34)","v":0},{"$f":"SUM(J5:J34)","v":0}]
["Direct Costs"]
["Labour (whole chain)",null,"Full labour for hours of operation plus transport/delivery, pre-opening, cleaning, record keeping"]
["Supplies ",null,"Bags, clips, etc."]
["Transport",null,"E.g., to pick up products for resale, vehicle plus gas costs, approximated by distance travelled times rate per kilometer"]
["Other operating cost",null,"E.g., hydro"]
["Applicable fees",null,"For whole year"]
["Other specific eqipment",null,"E.g., annual cost of stand, displays or cashers primarily used at roadside stand"]
["Total",{"$f":"SUM(B37:B42)","v":0}]
["Gross margin II, after marketing ",{"$f":"I35-B43","v":0}]
["over wholesale",{"$f":"J35-B43","v":0}]
[]
["End of worksheet"]

{"sheet":"CSA","index":8,"n_rows":55,"n_cols":9,"rows_kept":55,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Community Supported Agriculture"]
[null,null,null,"Per unit of product"]
["Product ","Unit","Units sold","Cost of production","Harvesting/ Processing/ Handling/ Packaging","Wholesale price, *net of cost of required for handling, applicable fees or delivery charges ","Total cost of production","Total cost of processing/ handling/ packaging","Wholesale Revenue"]
[{"$f":"Products!A5","v":"a"},null,null,null,null,null,{"$f":"D5*C5","v":0},{"$f":"E5*C5","v":0},{"$f":"C5*F5","v":0}]
[{"$f":"Products!A6","v":"b"},null,null,null,null,null,{"$f":"D6*C6","v":0},{"$f":"E6*C6","v":0},{"$f":"C6*F6","v":0}]
[{"$f":"Products!A7","v":"c"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A8","v":"d"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A9","v":"e"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A10","v":"f"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A11","v":"g"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A12","v":"h"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A13","v":"i"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A14","v":"j"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A15","v":"k"},null,null,null,null,null,0,0,{"$f":"C15*F15","v":0}]
[{"$f":"Products!A16","v":"l"},null,null,null,null,null,0,0,{"$f":"C16*F16","v":0}]
[{"$f":"Products!A17","v":"m"},null,null,null,null,null,0,0,{"$f":"C17*F17","v":0}]
[{"$f":"Products!A18","v":"n"},null,null,null,null,null,0,0,{"$f":"C18*F18","v":0}]
[{"$f":"Products!A19","v":"o"},null,null,null,null,null,{"$f":"D19*C19","v":0},{"$f":"E19*C19","v":0},{"$f":"C19*F19","v":0}]
[{"$f":"Products!A20","v":"p"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A21","v":"q"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A22","v":"r"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A23","v":"s"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A24","v":"t"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A25","v":"u"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A26","v":"v"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A27","v":"w"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A28","v":"x"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A29","v":"y"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A30","v":"z"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A31","v":"aa"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A32","v":"ab"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A33","v":"ac"},null,null,null,null,null,0,0,0]
[{"$f":"Products!A34","v":"ad"},null,null,null,null,null,0,0,0]
["Total",null,null,null,null,null,{"$f":"SUM(G5:G14)","v":0},{"$f":"SUM(H5:H34)","v":0},{"$f":"SUM(I5:I34)","v":0}]
[]
["Revenues",null,"Units sold","Price","Revenue"]
["Share type 1","Full",null,null,{"$f":"D38*C38","v":0}]
["Share type 2","Half",null,null,{"$f":"D39*C39","v":0},null,"Gross margin","Gross margin"]
["Share type 3","Special",null,null,{"$f":"D40*C40","v":0},null,"prior to","above"]
["Share type 4",null,null,null,null,null," marketing","wholesale"]
["Total",null,null,null,{"$f":"SUM(E38:E41)","v":0},null,{"$f":"E42-G35-H35","v":0},{"$f":"E42-I35-H35","v":0}]
[]
["Direct Costs"]
["Labour (whole chain)",null,"Full labour cost for all pick-up/delivery days: staffing ; delivery, if applicable; record keeping"]
["Supplies ",null,"Bags, clips, etc."]
["Transport",null,"For delivery; Vehicle plus gas costs, approximated by distance travelled times rate per kilometer"]
["Other operating cost",null,"E.g., hydro"]
["Stall fee",null,"For whole year"]
["Other specific eqipment",null,"E.g., annual cost of stand, displays or cashers primarily used for CSA"]
["Total",{"$f":"SUM(B45:B50)","v":0}]
["Gross margin II, after marketing ",{"$f":"G42-B51","v":0}]
["over wholesale",{"$f":"H42-B51","v":0}]
[]
["End of worksheet"]

{"sheet":"U-pick","index":9,"n_rows":47,"n_cols":12,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Pick Your Own"]
[null,null,null,null,null,null,"Per unit of product"]
["Product ","Unit","Units sold","Average price","Revenues","Proportion of u-pick harvest compared to wholesale (=100%-u-pick loss)","Cost of production, excl. Harvest, if marketed wholesale","Harvest cost for selling wholesale","Wholesale price, *net of cost of required handling, applicable fees or delivery charges ","Units sold, if marketed wholesale","Gross margin prior to marketing","Gross margin over wholesale"]
[{"$f":"Products!A5","v":"a"},null,null,null,{"$f":"D5*C5","v":0},null,null,null,null,{"$f":"C5*(1/F5)","v":{"$error":"#DIV/0!"}},{"$f":"(D5-G5/F5)*C5","v":{"$error":"#DIV/0!"}},{"$f":"K5-(C5/F5)*(I5-G5-H5)","v":{"$error":"#DIV/0!"}}]
[{"$f":"Products!A6","v":"b"},null,null,null,{"$f":"D6*C6","v":0},null,null,null,null,{"$f":"C6*(1/F6)","v":{"$error":"#DIV/0!"}},{"$f":"(D6-G6/F6)*C6","v":{"$error":"#DIV/0!"}},{"$f":"K6-(C6/F6)*(I6-G6-H6)","v":{"$error":"#DIV/0!"}}]
[{"$f":"Products!A7","v":"c"},null,null,null,{"$f":"D7*C7","v":0},null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A8","v":"d"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A9","v":"e"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A10","v":"f"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A11","v":"g"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A12","v":"h"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A13","v":"i"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A14","v":"j"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A15","v":"k"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A16","v":"l"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A17","v":"m"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A18","v":"n"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A19","v":"o"},null,null,null,{"$f":"D19*C19","v":0},null,null,null,null,{"$f":"C19*(1/F19)","v":{"$error":"#DIV/0!"}},{"$f":"(D19-G19/F19)*C19","v":{"$error":"#DIV/0!"}},{"$f":"K19-(C19/F19)*(I19-G19-H19)","v":{"$error":"#DIV/0!"}}]
[{"$f":"Products!A20","v":"p"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A21","v":"q"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A22","v":"r"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A23","v":"s"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A24","v":"t"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A25","v":"u"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A26","v":"v"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A27","v":"w"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A28","v":"x"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A29","v":"y"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A30","v":"z"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A31","v":"aa"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A32","v":"ab"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A33","v":"ac"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[{"$f":"Products!A34","v":"ad"},null,null,null,0,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Total",null,null,null,{"$f":"SUM(E5:E34)","v":0},null,null,null,null,null,{"$f":"IFERROR(SUM(K5:K34),0)","v":0},{"$f":"IFERROR(SUM(L5:L34),0)","v":0}]
["Direct Costs"]
["Labour (whole chain)",null,"Full labour cost for hours of operation, incl. transport, pre-opening, cleaning, record keeping"]
["Supplies ",null,"Primarily containers and packaging material"]
["Transport",null,"Vehicle plus gas costs, approximated by distance travelled times rate per kilometer"]
["Other operating cost"]
["Stall fee",null,"For whole year"]
["Other specific eqipment",null,"E.g., annual cost of stand, displays or cashers primarily used at pick-your own location(s)"]
["Total",{"$f":"SUM(B37:B42)","v":0}]
["Gross margin II, after marketing ",{"$f":"K35-B43","v":0}]
["over wholesale",{"$f":"L35-B43","v":0}]
[]
["End of worksheet"]

{"sheet":"Online ; Delivery","index":10,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
["Performance by Marketing Channel"]
["Online Store/Delivery Service"]
[null,null,null,null,null,"Per unit of product"]
["Product ","Unit","Units sold","Average price","Revenues","Cost of production ","Harvesting/ Processing/ Handling/ Packaging","Wholesale price, *net of cost of required handling, applicable fees or delivery charges ","Gross margin prior to marketing","Gross margin over wholesale"]
[{"$f":"Products!A5","v":"a"},null,null,null,{"$f":"D5*C5","v":0},null,null,null,{"$f":"(D5-F5-G5)*C5","v":0},{"$f":"(D5-G5-H5)*C5","v":0}]
[{"$f":"Products!A6","v":"b"},null,null,null,{"$f":"D6*C6","v":0},null,null,null,{"$f":"(D6-F6-G6)*C6","v":0},0]
[{"$f":"Products!A7","v":"c"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A8","v":"d"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A9","v":"e"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A10","v":"f"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A11","v":"g"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A12","v":"h"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A13","v":"i"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A14","v":"j"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A15","v":"k"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A16","v":"l"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A17","v":"m"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A18","v":"n"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A19","v":"o"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A20","v":"p"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A21","v":"q"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A22","v":"r"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A23","v":"s"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A24","v":"t"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A25","v":"u"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A26","v":"v"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A27","v":"w"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A28","v":"x"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A29","v":"y"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A30","v":"z"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A31","v":"aa"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A32","v":"ab"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A33","v":"ac"},null,null,null,0,null,null,null,0,0]
[{"$f":"Products!A34","v":"ad"},null,null,null,0,null,null,null,0,0]
["Total",null,null,null,{"$f":"SUM(E5:E34)","v":0},null,null,null,{"$f":"SUM(I5:I34)","v":0},{"$f":"SUM(J5:J34)","v":0}]
["Direct Costs"]
["Labour (whole chain)",null,"Full labour for all administrative, packing and delivery actvitites; record keeping "]
["Supplies ",null,"Parcels, packing materials"]
["Transport",null,"Vehicle plus gas costs, approximated by distance travelled times rate per kilometer, for own delivery"]
["Other operating cost",null,"E.g., hydro"]
["Stall fee",null,"E.g., service fee for online shop module, annual update of software"]
["Other specific eqipment",null,"E.g., annual cost of stand, displays or cashers primarily used online shop/delivery service"]
["Total",{"$f":"SUM(B37:B42)","v":0}]
["Gross margin II, after marketing ",{"$f":"I35-B43","v":0}]
["over wholesale",{"$f":"J35-B43","v":0}]
[]
["End of worksheet"]