{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Guide","Setup","Transport & Slaughter","Processing Cost ","Products and Margins "],"not_rendered":{"charts":0,"images":0,"macros":1,"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":63,"n_cols":2,"rows_kept":63,"cut":false,"hidden":false,"merged":[]}
[null,"This is a farm business decision calculator that has 5 worksheets. There are fields that can be completed by the user. It is up to 15 columns wide and 61 rows."]
[null,"Direct Marketing Performance Analysis : Cost of Meat Processing Tool"]
[null,"Prepared by: Andreas Boecker, Braden Kemp"]
[null,"Date: 25/07/2011"]
[null,"Updated 30/11/2012"]
[]
[null,"The project was funded through Growing Forward, a federal-provincial-territorial initiative. "]
[]
[null,"Legend for colouring cells:"]
[null,"System cells - do not change"]
[null,"Calculated result cell, planning tools - do not change"]
[null,"Data entry cell - input requested"]
[]
[null,"Notes:"]
[null,"If prompted for a password to unprotect yellow cells for editing type \"open\""]
[null,"FDM2011 is password for workbook"]
[]
[]
[null,"User guide"]
[null,"Introduction"]
[null,"This guide gives a tab-by-tab set of instructions to users of the Cost of Meat Processing Tool. Following this guide will allow users to input the relevant data with reasonable accuracy to get information from the costing and margin analysis for planning or monitoring purposes. There is a section for each tab, which will first outline the purpose of the tab, followed by a set of instructions for data entry or analysis."]
[]
[null,"Setup Tab"]
[null,"The Setup Tab asks the user to enter the product categories with the corresponding weight units that will be used throughout the workbook. A product category is defined by the user. For example, if the user produces one species, say turkeys, the product categories could be 'whole birds', 'valuable parts', 'by-products/less valuable parts' and 'further processed/sausages'. If more than one species is produced, the product catgegories could be the different species. However, when many different products are produced from each species, it is probably more effective to have one workbook per species. There is room for a total of ten product categories."]
[null,"Instructions"]
[null,"1. Enter the product categories in cells B5 to B14."]
[null,"2. Enter the corresponding weight units of products returned from slaughter in cells C5 to C14. It is assumed that the same weight units (kilo or pound) will also be used for the marketed products. If weight units differ between slaughter and selling, one of them needs to be converted."]
[null,""]
[null,"Cost of Transportation & Slaughter Tab"]
[null,"This tab allows the user to calculate the cost of transportation (to slaughter and, if applicable, further processing), in $/weight unit of product returned from slaughter, and the cost of slaughter, also in $/weight unit of product returned from slaughter, for each of up to ten product categories.  The user can use different sources of information:"]
[null,"If the records are available for a certain time period - could be a year or less - the different data sections should be entered as an aggregate for the time period. "]
[null,"If full records are not available, one can take typical batches of animals that were shipped to slaughter as sample data. If batches vary in size, that is in numbers of animals shipped, sample averages can be entered. "]
[null,"Whatever information source is used, all data entered in this tab should be based on the same information source. "]
[null,"Instructions"]
[null,"1. The whole process starts with catching/loading the animals. Enter wage rate per hour and the time as total work hours in rows 4 and 5 respectively. If it took a team of three to load the animals, that makes six total work hours. If team members have different wage rates, enter the average wage rate for the whole team. If the work is done by family members who are not paid by the hour, enter a wage rate of $0 but the user should keep track of the work hours.  "]
[null,"2. For transport costs of each product category that you entered in the Setup Tab fill out the corresponding column, for rows 6 to 12 and 14. The cost in row 15 is your cost of transportation to/from slaughter/processing in $ per weight unit of product returned from slaughter. "]
[null,"·    If the animals are shipped by a transport/trucking company, enter the fee that they charged in row 6. "]
[null,"·    If the animals are shipped by you, you need to enter the cost of the vehicle (and trailer) per km in row 7. If you used direct cost only, i.e. expenses for gas, don't forget that all other vehicle costs have to be treated as overhead that still need to be covered from the contribution margins of the products you produce.  Again, if different wage rates apply, an average would need to be calculated/estimated."]
[null,"·    If the animals are shipped by you or an employee, enter the corresponding wage rate. If the work is done by family members who are not paid by the hour, enter a wage rate of $0 but the user should keep track of the work hours."]
[null,"·   In this calculation, travel for slaughter and travel for processing are listed separately, because they can be in different locations. Then travel for processing would include a trip to pick up the products from slaughter. But even if slaughter and processing are in the same location, two separate trips are necessary, because vehicles for animal transport cannot transport processed products. Finally, time for travel includes unloading, loading and waiting time at the slaughter / processing location. Transport costs are a major factor in farm direct marketing of meat.  "]
[null,"3. For slaughter cost, enter the fee that you were charged by the slaughterhouse/packer/processor. Slaughter and processing cost should be separately listed on the bill, even if slaughter and further processing are done in the same location. The cost in row 18 is your slaughter cost in $ per weight unit of product returned from slaughter. "]
[]
[null,"Processing Cost Tab"]
[null,"The Processing Cost Tab provides the user with a template to calculate the cost of processing for each specific product to be entered in the Products and Margins Tab. The cost of processing is zero, if the carcass is not further processed after slaughter, which applies to beef sides, pig sides, whole birds, and whole animals (e.g. for rabbits, and lamb)"]
[null,"The main assumption is that the processing is done by a commercial company and the farmer charged for it. If the processing is done on-farm, it would be expected that the user of this tool has calculated the full cost of processing. "]
[null,"It is important to calculate the processing cost per final product for sale, because when carcasses are cut up, trimmings and waste are usually not part of the final product delivered to you. This \"shrinkage\" needs to be accounted for by a conversion factor that needs to be entered in the Products and Margins Tab. It also adjusts transportation and slaughter cost that are in $/per weight unit of product returned from slaughter and not final product.  Similarly, if the processor adds ingredients to the raw material you provided for processed products such as sausages you can end up with more final product than your raw material was put in. This again is accounted for by the conversion factor.  "]
[null,"If a carcass, or side is not sold whole, an important question is how to split the processing cost across the different parts and cuts. There is no simple answer to that. Two possible ways are shown for turkey in the tab and followed through in the products and Margins tab to illustrate the impact on margins. First, you can split the processing cost according to weight across the various parts and cuts that you get out of the carcass. This makes valuable parts appear less costly to produce. However, one should bear in mind that the carcass is cut up to produce the valuable parts for which customers are willing to pay a lot. Therefore, it can also be justified to allocate the entire processing cost to the valuable parts/cuts only and zero processing costs to less valuable parts/cuts and by-products. Many more ways are possible and meaningful depending on the marketer's situation. Often, processing cost are treated as overhead. Most important, however, is that you keep in mind how you allocated processing costs across products when you interpret margins. "]
[null,"Reminder: You need to manually enter the results for the 'Cost per weight unit of processed product' and the 'Conversion' factor from the Processing Cost Tab to the Products and Margins Tab. "]
[]
[null,"Products and Margins Tab"]
[null,"The Products and Margins Tab is where you enter the specific products that you sell. After first choosing the product category from a drop down menu. After the product category has been chosen,  the weight unit, and the transportation and slaughter cost per weight unit are shown. You can then enter the part, cut or product you are processing and selling.   You then enter the average weight (in the chosen weight unit) per unit of finished product. For products that are sold by the chosen weight unit, e.g. turkey breast by pound, simply enter '1'). 'Processing cost per weight unit of processed product' and the 'Conversion' factor are then transferred from the Processing Cost Tab. The cost of the raw material is entered in the \"Farm cost of production per sales unit\" column. With the costing information complete now, average selling price and units sold need to be entered to obtain the unit contribution margin and the total contribution margin for each product.  "]
[null,"Instructions"]
[null,"1. Select product category from drop down menu in column B. If your category is not on the list, enter it in the Setup tab.  Leave all unused slots at “Product Category.” Slaughter weight unit, slaughter cost and transport cost show up in columns C, D and E. "]
[null,"2. Enter the product that you produce in Column F (for example: Wings, Legs, Whole Bird, etc.) This is the sales unit. "]
[null,"3. Enter the average weight per sales unit in Column G. If the product is sold by the chosen weight unit simply enter “1” here. "]
[null,"4. Enter the processing cost per weight unit of processed product form the Processing Cost tab in column H.   "]
[null,"5. Enter the conversion factor (final products weight/slaughter weight) from the Processing Cost tab in column I.  "]
[null,"6. Enter the farm cost of production per sales unit in column J. It is helpful to use enterprise budget to calculate the average cost per animal raised or per slaughter weight unit produced. If you know the cost per animal produced, the cost of sales units such as whole birds or whole animals are equal to the cost of production. If the sales unit is a side, it is the cost of production per animal divided by two. For all further processed products, such as cuts or sausages, the farm cost of production per slaughter weight unit has to be divided by the 'Conversion' factor that has been calculated in the Processing Cost tab. This per weight unit cost has to be multiplied with the average weight of the sales unit, as entered in column G. "]
[null,"7. Column K calculates the pre-marketing cost per sales unit from the entered data. "]
[null,"8. Enter the average selling price for the product in column L, and the unit contribution margin shows up in column M."]
[null,"9. Enter the units sold in column N and the total contribution margin shows up in column O. The contribution margin indicates the income that is available to cover expenses for overhead, the time of unpaid family members, all subsequent marketing channel costs and the retrurn to your risk. management and time  as the entrepreneur. "]
[]
[null,"End of worksheet"]

{"sheet":"Setup","index":1,"n_rows":16,"n_cols":5,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["Product Category and Weight Unit of Processed Product Setup"]
[]
[]
[1,"Product Category","Weight unit of product returned from slaughter","Transport  cost per weight unit","Slaughter cost per weight unit"]
[2,"Beef Cattle","lb",{"$f":"'Transport & Slaughter'!B15","v":0.16931818181818181},{"$f":"'Transport & Slaughter'!B18","v":0.12121212121212122}]
[3,"Hog","lb",{"$f":"'Transport & Slaughter'!C15","v":9.8900000000000002E-2},{"$f":"'Transport & Slaughter'!C18","v":0.12}]
[4,"Rabbit","lb",{"$f":"'Transport & Slaughter'!D15","v":0.3477777777777778},{"$f":"'Transport & Slaughter'!D18","v":0.66666666666666663}]
[5,"Turkey","lb",{"$f":"'Transport & Slaughter'!E15","v":0.13250000000000001},{"$f":"'Transport & Slaughter'!E18","v":0.6428571428571429}]
[6,null,"lb",{"$f":"'Transport & Slaughter'!F15","v":"N/A"},{"$f":"'Transport & Slaughter'!F18","v":"N/A"}]
[7,"-","lb",{"$f":"'Transport & Slaughter'!G15","v":"N/A"},{"$f":"'Transport & Slaughter'!G18","v":"N/A"}]
[8,"-","lb",{"$f":"'Transport & Slaughter'!H15","v":"N/A"},{"$f":"'Transport & Slaughter'!H18","v":"N/A"}]
[9,"-","lb",{"$f":"'Transport & Slaughter'!I15","v":"N/A"},{"$f":"'Transport & Slaughter'!I18","v":"N/A"}]
[10,"-","lb",{"$f":"'Transport & Slaughter'!J15","v":"N/A"},{"$f":"'Transport & Slaughter'!J18","v":"N/A"}]
[11,"-","lb",{"$f":"'Transport & Slaughter'!K15","v":"N/A"},{"$f":"'Transport & Slaughter'!K18","v":"N/A"}]
[]
["End of worksheet"]

{"sheet":"Transport & Slaughter","index":2,"n_rows":20,"n_cols":11,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["Cost of Transportation and Slaughter "]
[]
["Transportation",{"$f":"Setup!B5","v":"Beef Cattle"},{"$f":"Setup!B6","v":"Hog"},{"$f":"Setup!B7","v":"Rabbit"},{"$f":"Setup!B8","v":"Turkey"},{"$f":"Setup!B9","v":0},{"$f":"Setup!B10","v":"-"},{"$f":"Setup!B11","v":"-"},{"$f":"Setup!B12","v":"-"},{"$f":"Setup!B13","v":"-"},{"$f":"Setup!B14","v":"-"}]
["Catching/loading:       Wage rate $/h",12,12,12,15]
["                                    Total time ",2,2,1,3]
["Transport of animals by trucking company: fee ",null,400]
["Own transport of animals:   Cost per km",0.55000000000000004,0.55000000000000004,0.55000000000000004,0.55000000000000004]
["                                              Wage rate $/h",15,15,15,15]
["Distance travelled for slaughter (in km)",120,30,70,80]
["Time for travel for slaughter (h)",2,1,2,1.5]
["Distance travelled to processor  (in km)",120,30,70,80]
["Time for travel for processing, including unloading products (h)",2.5,1.5,2.5,2]
["Weight unit of product returned from slaughter ",{"$f":"Setup!C5","v":"lb"},{"$f":"Setup!C6","v":"lb"},{"$f":"Setup!C7","v":"lb"},{"$f":"Setup!C8","v":"lb"},{"$f":"Setup!C9","v":"lb"},{"$f":"Setup!C10","v":"lb"},{"$f":"Setup!C11","v":"lb"},{"$f":"Setup!C12","v":"lb"},{"$f":"Setup!C13","v":"lb"},{"$f":"Setup!C14","v":"lb"}]
["Total weight of product returned from slaughter ",1320,5000,450,1400]
["Transportation cost per weight unit of product returned from slaughter",{"$f":"IFERROR((((B9+B11)*B7)+((B10+B12)*B8)+B4*B5+B6)/B14,\"N/A\")","v":0.16931818181818181},{"$f":"IFERROR((((C9+C11)*C7)+((C10+C12)*C8)+C4*C5+C6)/C14,\"N/A\")","v":9.8900000000000002E-2},0.3477777777777778,0.13250000000000001,"N/A","N/A","N/A","N/A","N/A","N/A"]
["Slaughter"]
["Fee charged by packer/abattoir",160,{"$f":"24*25","v":600},300,900]
["Slaughter cost per weight unit of product returned from slaughter",{"$f":"IFERROR(B17/B14,\"N/A\")","v":0.12121212121212122},0.12,0.66666666666666663,0.6428571428571429,"N/A","N/A","N/A","N/A","N/A","N/A"]
[]
["End of worksheet"]

{"sheet":"Processing Cost ","index":3,"n_rows":36,"n_cols":7,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["Examples of processing cost calculations"]
["Processing type","Fee charged by processor/ butcher","Weight unit","Total weight of product shipped to  processing","Total weight of product returned from processing","Cost per weight unit of processed product","Conversion"]
["Turkey carcass into cuts (processing cost evenly split across main and by-products)",1600,"lb",1500,1400,{"$f":"IFERROR(B3/E3,0)","v":1.1428571428571428},{"$f":"IFERROR(E3/D3,0)","v":0.93333333333333335}]
["Turkey breast (all processing cost allocated to most valuable cut only)",1600,"lb",1500,500,{"$f":"IFERROR(B4/E4,0)","v":3.2},{"$f":"IFERROR(E4/D4,0)","v":0.33333333333333331}]
["Rabbit  into sausage",1000,"lb",250,300,3.3333333333333335,1.2]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[null,null,null,null,null,0,0]
[]
["End of worksheet"]

{"sheet":"Products and Margins ","index":4,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,"Animal","Slaughter weight unit","Transport  cost per slaughter weight unit","Slaughter cost per slaughter weight unit","Final product for sale    (=Sales unit)"," Average  weight per sales unit","Processing cost per weight unit of processed product","Con-version","Farm cost of production per sales unit ","Total pre-marketing cost per sales unit","Average price per sales unit ","Contribution margin per sales unit","Units sold","Total contribution margin "]
[2,{"$f":"VLOOKUP(A4,Setup!A$4:B$13,2)","v":"Beef Cattle"},{"$f":"VLOOKUP(A4,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A4,Setup!A$4:E$14,4)","v":0.16931818181818181},{"$f":"VLOOKUP(A4,Setup!A$4:E$14,5)","v":0.12121212121212122},"side",250,0,1,400,{"$f":"IFERROR(J4+H4*G4+(D4+E4)*G4/I4, 0)","v":472.63257575757575},650,{"$f":"IFERROR(L4-K4,0)","v":177.36742424242425},4,{"$f":"N4*M4","v":709.469696969697}]
[3,{"$f":"VLOOKUP(A5,Setup!A$4:B$13,2)","v":"Hog"},{"$f":"VLOOKUP(A5,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A5,Setup!A$4:E$14,4)","v":9.8900000000000002E-2},{"$f":"VLOOKUP(A5,Setup!A$4:E$14,5)","v":0.12},"side",100,0,1,60,81.89,120,{"$f":"IFERROR(L5-K5,0)","v":38.11},96,{"$f":"N5*M5","v":3658.56}]
[4,{"$f":"VLOOKUP(A6,Setup!A$4:B$13,2)","v":"Rabbit"},{"$f":"VLOOKUP(A6,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A6,Setup!A$4:E$14,4)","v":0.3477777777777778},{"$f":"VLOOKUP(A6,Setup!A$4:E$14,5)","v":0.66666666666666663},"whole animal",4,0,1,4,8.0577777777777779,12,3.9422222222222221,100,394.22222222222223]
[5,{"$f":"VLOOKUP(A7,Setup!A$4:B$13,2)","v":"Turkey"},{"$f":"VLOOKUP(A7,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A7,Setup!A$4:E$14,4)","v":0.13250000000000001},{"$f":"VLOOKUP(A7,Setup!A$4:E$14,5)","v":0.6428571428571429},"whole bird",12,0,1,10,19.304285714285715,25,5.6957142857142848,30,170.87142857142854]
[5,{"$f":"VLOOKUP(A8,Setup!A$4:B$13,2)","v":"Turkey"},{"$f":"VLOOKUP(A8,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A8,Setup!A$4:E$14,4)","v":0.13250000000000001},{"$f":"VLOOKUP(A8,Setup!A$4:E$14,5)","v":0.6428571428571429},"whole bird",16,0,1,12,24.405714285714286,32,7.5942857142857143,20,151.8857142857143]
[5,{"$f":"VLOOKUP(A9,Setup!A$4:B$13,2)","v":"Turkey"},{"$f":"VLOOKUP(A9,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A9,Setup!A$4:E$14,4)","v":0.13250000000000001},{"$f":"VLOOKUP(A9,Setup!A$4:E$14,5)","v":0.6428571428571429},"Breast",1,3.2,0.53,0.8,5.4629380053908356,6,0.53706199460916437,500,268.53099730458217]
[5,{"$f":"VLOOKUP(A10,Setup!A$4:B$13,2)","v":"Turkey"},{"$f":"VLOOKUP(A10,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A10,Setup!A$4:E$14,4)","v":0.13250000000000001},{"$f":"VLOOKUP(A10,Setup!A$4:E$14,5)","v":0.6428571428571429},"Drumsticks ",1,0,1,0.8,1.5753571428571429,2.2000000000000002,0.62464285714285728,150,93.696428571428598]
[5,{"$f":"VLOOKUP(A11,Setup!A$4:B$13,2)","v":"Turkey"},{"$f":"VLOOKUP(A11,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A11,Setup!A$4:E$14,4)","v":0.13250000000000001},{"$f":"VLOOKUP(A11,Setup!A$4:E$14,5)","v":0.6428571428571429},"Breast",1,1.1399999999999999,0.93,0.8,2.7737173579109062,6,3.2262826420890938,500,1613.1413210445469]
[5,{"$f":"VLOOKUP(A12,Setup!A$4:B$13,2)","v":"Turkey"},{"$f":"VLOOKUP(A12,Setup!A$4:E$14,3)","v":"lb"},{"$f":"VLOOKUP(A12,Setup!A$4:E$14,4)","v":0.13250000000000001},{"$f":"VLOOKUP(A12,Setup!A$4:E$14,5)","v":0.6428571428571429},"Drumsticks ",1,1.1399999999999999,0.93,0.8,2.7737173579109062,2.2000000000000002,-0.57371735791090606,150,-86.057603686635915]
[1,{"$f":"VLOOKUP(A13,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A13,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A13,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A13,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A14,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A14,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A14,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A14,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A15,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A15,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A15,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A15,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A16,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A16,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A16,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A16,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A17,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A17,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A17,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A17,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A18,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A18,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A18,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A18,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A19,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A19,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A19,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A19,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A20,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A20,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A20,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A20,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A21,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A21,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A21,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A21,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A22,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A22,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A22,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A22,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A23,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A23,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A23,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A23,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A24,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A24,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A24,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A24,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A25,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A25,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A25,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A25,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A26,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A26,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A26,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A26,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A27,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A27,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A27,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A27,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A28,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A28,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A28,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A28,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A29,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A29,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A29,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A29,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A30,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A30,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A30,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A30,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A31,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A31,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A31,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A31,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A32,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A32,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A32,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A32,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A33,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A33,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A33,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A33,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[1,{"$f":"VLOOKUP(A34,Setup!A$4:B$13,2)","v":"Product Category"},{"$f":"VLOOKUP(A34,Setup!A$4:E$14,3)","v":"Weight unit of product returned from slaughter"},{"$f":"VLOOKUP(A34,Setup!A$4:E$14,4)","v":"Transport  cost per weight unit"},{"$f":"VLOOKUP(A34,Setup!A$4:E$14,5)","v":"Slaughter cost per weight unit"},"-",0,0,1,0,0,null,0,null,0]
[]
[null,"End of worksheet"]