{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["Home","kernel yields","dehusking-cleaning","sanitizing","cracking-aspirating","cleaning","overhead","summary"],"not_rendered":{"charts":0,"images":8,"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":"Home","index":0,"n_rows":21,"n_cols":15,"rows_kept":21,"cut":false,"hidden":false,"merged":[[15,13,15,16],[20,9,20,11],[20,1,20,3],[7,1,7,3],[7,5,7,7],[7,9,7,11],[20,5,20,7],[0,0,0,11],[1,0,1,11],[3,0,3,11],[4,0,4,11],[5,0,5,11]]}
["Midwest Hazelnut In-Husk to Kernel Processing Cost Calculator - BETA"]
["Last Updated: November 27, 2017"]
[]
["This spreadsheet tool helps you determine your cost of production to turn in-husk hazelnuts into saleable kernels."]
["The costs do not include your cost to grow or harvest in-husk or in-shell hazelnuts."]
["Likewise, the costs do not include your costs to package, store, or market the saleable kernels."]
[]
[null,"Expected Kernel Yields",null,null,null,"De-husking/Cleaning",null,null,null,"Sanitizing"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Developed By:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Jason Fischbach, Agriculture Agent"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ashland and Bayfield County UW-Extension"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"jason.fischbach@ces.uwex.edu"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Hazelnut Production Enterprise Budget"]
[]
[]
[]
[]
[null,"Cracking/Aspirating",null,null,null,"Final Sorting",null,null,null,"Overhead"]

{"sheet":"kernel yields","index":1,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[[16,1,16,3]]}
[]
[]
[null,"Step 1: Enter total annual volume of in-shell nuts:",null,"lbs in shell"]
[null,"Enter cost of the in-shell nuts if purchased:",0,"$/lb in-shell"]
[]
[null,"Step 2: Enter the average percent kernel:",null,"% of in-shell nuts by weight"]
[null,"Maximum possible kernel yield:",{"$f":"C3*(C6/100)","v":0},"lbs of kernel"]
[]
[null,"Step 3: Enter your whole kernel recovery rate:",null,"% of kernels that are recovered"]
[null,"Step 4: Enter percent of whole kernels that are saleable:",null,"% of recovered kernels that are saleable"]
[null,"Expected saleable kernel yield:",{"$f":"C7*(C9/100)*(C10/100)","v":0},"lbs of whole kernel"]
[]
[null,"Step 5:  Enter your split kernel recovery rate:",null,"% of kernels that are recovered as split kernels"]
[null,"Expected split kernel yield:",{"$f":"C7*(C13/100)","v":0},"lbs of split kernel"]
[]
[null,"Notes:"]
[null,"Step 2 - This can be determined by individually cracking out 20 random nuts, weighing the kernel and shell from only those that had full kernels, and calculating the percentage of the total weight that is kernel"]
[null,"Step 3 - This is the percentage of the total kernels that your processing line is able to recover as whole kernels"]
[null,"Step 4 - This is the percentage of total kernels that are not defective"]
[null,"Step 5 - This is the percentage of total kernels that your processing line is able to recover as split kernels"]

{"sheet":"dehusking-cleaning","index":2,"n_rows":27,"n_cols":12,"rows_kept":27,"cut":false,"hidden":false,"merged":[[3,1,3,3],[3,5,3,7],[3,9,3,11],[27,1,33,3],[27,5,33,7],[27,9,33,11],[22,1,24,3],[22,5,24,7],[22,9,24,11]]}
["Step 6:  Enter your husking and cleaning numbers for all yellow-shaded boxes. (Leave blank if purchasing in-shell nuts)"]
[]
[null,"Leave blank if using combined husker/aspirator",null,null,null,"Leave blank if using combined husker/aspirator",null,null,null,"Leave blank if using individual husker and aspirator"]
[null,"De-husker",null,null,null,"Post-Husking Aspirator",null,null,null,"Combined De-husker/Aspirator"]
[null,"Equipment",null,null,null,"Equipment",null,null,null,"Equipment"]
[null,"Purchase Cost:",null,null,null,"Purchase Cost:",null,null,null,"Purchase Cost:",0]
[null,"OR",null,null,null,"OR",null,null,null,"OR"]
[null,"Fabrication Cost:",null,null,null,"Fabrication Cost:",null,null,null,"Fabrication Cost:"]
[null,"Materials:",0,null,null,"Materials:",0,null,null,"Materials:",0]
[null,"Labor hours:",null,null,null,"Labor hours:",null,null,null,"Labor hours:"]
[null,"Labor cost:",0,"$/hr",null,"Labor cost:",0,"$/hr",null,"Labor cost:",0,"$/hr"]
[]
[null,"Total Cost:",{"$f":"C6+C9+(C10*C11)","v":0},null,null,"Total Cost:",{"$f":"G6+G9+(G10*G11)","v":0},null,null,"Total Cost:",{"$f":"K6+K9+(K10*K11)","v":0}]
[null,"Depreciation Period:",null,"years",null,"Depreciation Period:",null,"years",null,"Depreciation Period:",null,"years"]
[]
[null,"Cost/year:",{"$f":"IF(C14=0,\"0\",C13/C14)","v":"0"},null,null,"Cost/year:",{"$f":"IF(G14=0,\"0\",G13/G14)","v":"0"},null,null,"Cost/year:",{"$f":"IF(K14=0,\"0\",K13/K14)","v":"0"}]
[]
[null,"Labor",null,null,null,"Labor",null,null,null,"Labor"]
[null,"Flow-Through Rate:",null,"lbs in-shell/hr",null,"Flow-Through Rate:",null,"lbs in-shell/hr",null,"Flow-Through Rate:",null,"lbs in-shell/hr"]
[null,"Hours of labor/hour of operation*:",null,"hrs",null,"Hours of labor/hour of operation*:",null,"hrs",null,"Hours of labor/hour of operation*:",null,"hrs"]
[null,"Labor Cost:",0,"$/hr",null,"Labor Cost:",0,"$/hr",null,"Labor Cost:",0,"$/hr"]
[]
[null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor.",null,null,null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor.",null,null,null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor."]
[]
[]
[]
[null,"Describe or list your de-husking equipment here:",null,null,null,"Describe or list your aspirating equipment here:",null,null,null,"Describe or list your de-husking/aspirating equipment here:"]

{"sheet":"sanitizing","index":3,"n_rows":28,"n_cols":4,"rows_kept":28,"cut":false,"hidden":false,"merged":[[4,1,4,3],[23,1,25,3],[28,1,34,3],[0,0,1,3]]}
["Step 7:  Enter your in-shell sanitizing numbers for all yellow-shaded boxes. (combine all equipment as though it was a single piece of equipment)"]
[]
[]
[null,"Leave blank if not sanitizing in-shell nuts prior to cracking"]
[null,"Sanitizing/Drying"]
[null,"Equipment"]
[null,"Purchase Cost:"]
[null,"OR"]
[null,"Fabrication Cost:"]
[null,"Materials:",0]
[null,"Labor hours:"]
[null,"Labor cost:",0,"$/hr"]
[]
[null,"Total Cost:",{"$f":"C7+C10+(C11*C12)","v":0}]
[null,"Depreciation Period:",null,"years"]
[]
[null,"Cost/year:",{"$f":"IF(C15=0,\"0\",C14/C15)","v":"0"}]
[]
[null,"Labor"]
[null,"Flow-Through Rate:",null,"lbs in-shell/hr"]
[null,"Hours of labor/hour of operation*:",null,"hrs"]
[null,"Labor Cost:",null,"$/hr"]
[]
[null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor."]
[]
[]
[]
[null,"Describe or list your sanitizing/drying  equipment here:"]

{"sheet":"cracking-aspirating","index":4,"n_rows":30,"n_cols":16,"rows_kept":30,"cut":false,"hidden":false,"merged":[[3,13,3,15],[3,1,3,3],[22,1,24,3],[22,5,24,7],[22,9,24,11],[3,5,3,7],[3,9,3,11],[30,1,36,3],[30,5,36,7],[30,9,36,11],[30,13,36,15],[22,13,24,15]]}
["Step 8:  Enter your sizing, cracking, and aspirating numbers for all yellow-shaded boxes."]
[]
[null,"Leave blank if your cracker does not require size sorting",null,null,null,"Leave blank if using combined Cracker/Aspirator",null,null,null,"Leave blank if using combined Cracker/Aspirator",null,null,null,"Leave blank if using individual cracker and aspirator"]
[null,"Sizer",null,null,null,"Cracker",null,null,null,"Post-Cracking Aspirator",null,null,null,"Combined Cracker/Aspirator"]
[null,"Equipment",null,null,null,"Equipment",null,null,null,"Equipment",null,null,null,"Equipment"]
[null,"Purchase Cost:",null,null,null,"Purchase Cost:",0,null,null,"Purchase Cost:",0,null,null,"Purchase Cost:"]
[null,"OR",null,null,null,"OR",null,null,null,"OR",null,null,null,"OR"]
[null,"Fabrication Cost:",null,null,null,"Fabrication Cost:",null,null,null,"Fabrication Cost:",null,null,null,"Fabrication Cost:"]
[null,"Materials:",0,null,null,"Materials:",0,null,null,"Materials:",0,null,null,"Materials:",0]
[null,"Labor hours:",null,null,null,"Labor hours:",null,null,null,"Labor hours:",null,null,null,"Labor hours:",0]
[null,"Labor cost:",0,"$/hr",null,"Labor cost:",0,"$/hr",null,"Labor cost:",0,"$/hr",null,"Labor cost:",0,"$/hr"]
[]
[null,"Total Cost:",{"$f":"C6+C9+(C10*C11)","v":0},null,null,"Total Cost:",{"$f":"G6+G9+(G10*G11)","v":0},null,null,"Total Cost:",{"$f":"K6+K9+(K10*K11)","v":0},null,null,"Total Cost:",{"$f":"O6+O9+(O10*O11)","v":0}]
[null,"Depreciation Period:",null,"years",null,"Depreciation Period:",null,"years",null,"Depreciation Period:",null,"years",null,"Depreciation Period:",null,"years"]
[]
[null,"Cost/year:",{"$f":"IF(C14=0,\"0\",C13/C14)","v":"0"},null,null,"Cost/year:",{"$f":"IF(G14=0,\"0\",G13/G14)","v":"0"},null,null,"Cost/year:",{"$f":"IF(K14=0,\"0\",K13/K14)","v":"0"},null,null,"Cost/year:",{"$f":"IF(O14=0,\"0\",O13/O14)","v":"0"}]
[]
[null,"Labor",null,null,null,"Labor",null,null,null,"Labor",null,null,null,"Labor"]
[null,"Flow-Through Rate:",null,"lbs in-shell/hr",null,"Flow-Through Rate:",null,"lbs in-shell/hr",null,"Flow-Through Rate:",null,"lbs in-shell/hr",null,"Flow-Through Rate:",null,"lbs in-shell/hr"]
[null,"Hours of labor/hour of operation*:",null,"hrs",null,"Hours of labor/hour of operation*:",null,"hrs",null,"Hours of labor/hour of operation*:",null,"hrs",null,"Hours of labor/hour of operation*:",null,"hrs"]
[null,"Labor Cost:",null,"$/hr",null,"Labor Cost:",0,"$/hr",null,"Labor Cost:",0,"$/hr",null,"Labor Cost:",null,"$/hr"]
[]
[null,"* For every hour the machine runs, enter the number of hours it takes you to keep in running.  Include set-up, cleaning, and operational labor.",null,null,null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor.",null,null,null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor.",null,null,null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor."]
[]
[]
[]
[]
[]
[]
[null,"Describe or list your sizing equipment here:",null,null,null,"Describe or list your cracking equipment here:",null,null,null,"Describe or list your aspirator equipment here:",null,null,null,"Describe or list your combined cracker/aspirator equipment here:"]

{"sheet":"cleaning","index":5,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[[0,6,1,8],[0,1,1,3],[27,1,33,3],[27,6,33,8],[3,1,3,3],[22,1,24,3],[3,6,3,8],[22,6,24,8]]}
[null,"Step 9:  Enter your numbers for any post-aspirator equipment used to separate kernel from shell fragments.",null,null,null,null,"Step 10:  Enter your final hand-sorting numbers for all yellow-shaded boxes."]
[]
[]
[null,"Post-Aspirator Cleaner",null,null,null,null,"Final Hand-Sorting"]
[null,"Equipment",null,null,null,null,"Equipment"]
[null,"Purchase Cost:",0,null,null,null,"Purchase Cost:",0]
[null,"OR",null,null,null,null,"OR"]
[null,"Fabrication Cost:",null,null,null,null,"Fabrication Cost:"]
[null,"Materials:",0,null,null,null,"Materials:",0]
[null,"Labor hours:",null,null,null,null,"Labor hours:",0]
[null,"Labor cost:",0,"$/hr",null,null,"Labor cost:",0,"$/hr"]
[]
[null,"Total Cost:",{"$f":"C6+C9+(C10*C11)","v":0},null,null,null,"Total Cost:",{"$f":"H6+H9+(H10*H11)","v":0}]
[null,"Depreciation Period:",null,"years",null,null,"Depreciation Period:",null,"years"]
[]
[null,"Cost/year:",{"$f":"IF(C14=0,\"0\",C13/C14)","v":"0"},null,null,null,"Cost/year:",{"$f":"IF(H14=0,\"0\",H13/H14)","v":"0"}]
[]
[null,"Labor",null,null,null,null,"Labor"]
[null,"Flow-Through Rate:",null,"lbs/hr",null,null,"Hand-Sort Rate:",null,"lbs kernel/hr"]
[null,"Hours of labor/hour of operation*:",null,"hrs",null,null,"Hours of labor/hour of operation*:",null,"hrs"]
[null,"Labor Cost:",null,"$/hr",null,null,"Labor Cost:",null,"$/hr"]
[]
[null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor.",null,null,null,null,"* For every hour the machine runs, enter the number of hours it takes you to keep it running.  Include set-up, cleaning, and operational labor."]
[]
[]
[]
[null,"Describe or list your post-aspirator cleaning equipment here:",null,null,null,null,"Describe or list equipment used for hand-sorting here:"]

{"sheet":"overhead","index":6,"n_rows":24,"n_cols":8,"rows_kept":24,"cut":false,"hidden":false,"merged":[[2,1,2,3],[2,5,2,7],[20,1,22,3],[24,1,30,3],[23,1,23,3]]}
[null,"Step 11:  Enter your overhead costs."]
[]
[null,"Processing Building",null,null,null,"Other"]
[]
[null,"If leased:",0,"$/year",null,"Food processing plant license:",null,"$/year"]
[null,"or",null,null,null,"Insurance",null,"$/year"]
[null,"If leased (hourly):",null,"$/hr",null,"Freezer storage (kernels):",null,"$/year"]
[null,"lbs in-shell/hr*",null,"lbs/hr",null,"Supplies:",null,"$/year"]
[null,"Hours/year:",{"$f":"IF(C8=0,\"0\",'kernel yields'!C3/overhead!C8)","v":"0"},"hrs/yr",null,"Maintenance/repairs:",null,"$/year"]
[null,null,{"$f":"C9*C7","v":0},"$/yr",null,"Bookkeeping/accounting:",null,"$/year"]
[null,null,null,null,null,"Management",null,"$/year"]
[null,"If owned:",null,null,null,"Other:",null,"$/year"]
[null,"Principal:",0,"$/year"]
[null,"Interest:",0,"$/year",null,"Total Other:",{"$f":"SUM(G5:G12)","v":0},"$/year"]
[null,"Taxes:",0,"$/year"]
[null,"Insurance:",0,"$/year"]
[null,"Total Ownership:",{"$f":"SUM(C13:C16)","v":0},"$/year"]
[]
[null,"Utilities:",0,"$/year"]
[]
[null,"*The lbs of in-shell nuts that can be processed into kernels in one hour of facility use."]
[]
[]
[null,"Enter notes about the facility:"]

{"sheet":"summary","index":7,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[]
["Fixed Costs",null,null,null,null,"Variable Labor Costs"]
["Equipment","Per Year","Per lb                 In-Shell","Per lb kernel",null,"Labor","Per Year","Per lb               In-Shell","Per lb kernel"]
["Husker",{"$f":"'dehusking-cleaning'!C16","v":"0"},{"$f":"B4/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B4/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Husker",{"$f":"IF('dehusking-cleaning'!C19=0,\"0\",('kernel yields'!C3/'dehusking-cleaning'!C19)*'dehusking-cleaning'!C20*'dehusking-cleaning'!C21)","v":"0"},{"$f":"G4/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G4/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Post-Husking Aspirator",{"$f":"'dehusking-cleaning'!G16","v":"0"},{"$f":"B5/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B5/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Post-Husking Aspirator",{"$f":"IF('dehusking-cleaning'!G19=0,\"0\",('kernel yields'!C3/'dehusking-cleaning'!G19)*'dehusking-cleaning'!G20*'dehusking-cleaning'!G21)","v":"0"},{"$f":"G5/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G5/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Combined Husker/Aspirator",{"$f":"'dehusking-cleaning'!K16","v":"0"},{"$f":"B6/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B6/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Combined Husker/Aspirator",{"$f":"IF('dehusking-cleaning'!K19=0,\"0\",('kernel yields'!C3/'dehusking-cleaning'!K19)*'dehusking-cleaning'!K20*'dehusking-cleaning'!K21)","v":"0"},{"$f":"G6/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G6/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Sanitizing Equipment",{"$f":"sanitizing!C17","v":"0"},{"$f":"B7/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B7/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Sanitizing",{"$f":"IF(sanitizing!C20=0,\"0\",('kernel yields'!C3/sanitizing!C20)*sanitizing!C21*sanitizing!C22)","v":"0"},{"$f":"G7/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G7/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Sizer",{"$f":"'cracking-aspirating'!C16","v":"0"},{"$f":"B8/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B8/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Sizer",{"$f":"IF('cracking-aspirating'!C19=0,\"0\",('kernel yields'!C3/'cracking-aspirating'!C19)*'cracking-aspirating'!C20*'cracking-aspirating'!C21)","v":"0"},{"$f":"G8/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G8/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Cracker",{"$f":"'cracking-aspirating'!G16","v":"0"},{"$f":"B9/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B9/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Cracker",{"$f":"IF('cracking-aspirating'!G19=0,\"0\",('kernel yields'!C3/'cracking-aspirating'!G19)*'cracking-aspirating'!G20*'cracking-aspirating'!G21)","v":"0"},{"$f":"G9/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G9/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Post-Cracking Aspirator",{"$f":"'cracking-aspirating'!K16","v":"0"},{"$f":"B10/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B10/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Post-Cracking Aspirator",{"$f":"IF('cracking-aspirating'!K19=0,\"0\",('kernel yields'!C3/'cracking-aspirating'!K19)*'cracking-aspirating'!K20*'cracking-aspirating'!K21)","v":"0"},{"$f":"G10/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G10/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Combined Cracker/Aspirator",{"$f":"'cracking-aspirating'!O16","v":"0"},{"$f":"B11/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B11/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Combined Cracker/Aspirator",{"$f":"IF('cracking-aspirating'!O19=0,\"0\",('kernel yields'!C3/'cracking-aspirating'!O19)*'cracking-aspirating'!O20*'cracking-aspirating'!O21)","v":"0"},{"$f":"G11/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G11/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Post-Aspirator Cleaner",{"$f":"cleaning!C16","v":"0"},{"$f":"B12/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B12/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Post-Aspirator Cleaner",{"$f":"IF(cleaning!C19=0,\"0\",(('kernel yields'!C3*(('kernel yields'!C6+10)/100))/cleaning!C19)*cleaning!C20*cleaning!C21)","v":"0"},{"$f":"G12/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G12/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Final Hand Sorting - Equipment",{"$f":"cleaning!H16","v":"0"},{"$f":"B13/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B13/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Final Hand Sorting",{"$f":"IF(cleaning!H19=0,\"0\",(('kernel yields'!C3*(('kernel yields'!C6+2)/100))/cleaning!H19)*cleaning!H20*cleaning!H21)","v":"0"},{"$f":"G13/'kernel yields'!$C$3","v":{"$error":"#DIV/0!"}},{"$f":"G13/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Overhead"]
["Processing Building",{"$f":"overhead!C5+overhead!C17","v":0},{"$f":"B15/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B15/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}}]
["Facility lease",{"$f":"overhead!C10","v":0},{"$f":"B16/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B16/('kernel yields'!$C$11+'kernel yields'!$C$14)","v":{"$error":"#DIV/0!"}},null,"Total Variable Costs",{"$f":"SUM(G4:G13)","v":0},{"$f":"SUM(H4:H13)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I4:I13)","v":{"$error":"#DIV/0!"}}]
["Other",{"$f":"overhead!G14","v":0},{"$f":"B17/'kernel yields'!C3","v":{"$error":"#DIV/0!"}},{"$f":"B17/('kernel yields'!C11+'kernel yields'!C14)","v":{"$error":"#DIV/0!"}}]
[]
["Total Fixed Costs",{"$f":"SUM(B4:B16)","v":0},{"$f":"SUM(C4:C16)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(D4:D16)","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,"Total Processing Cost of Production:",{"$f":"D19+I16","v":{"$error":"#DIV/0!"}},"per lb of kernel"]
[null,null,null,"Cost of In-Shell Nuts (if purchased):",{"$f":"'kernel yields'!C4*(1/(('kernel yields'!C6)/100))","v":{"$error":"#DIV/0!"}},"per lb of kernel "]
[]
[null,null,null,"Total Cost to Produce Kernels:",{"$f":"E21+E22","v":{"$error":"#DIV/0!"}},"per lb of kernel"]