XL     COST FLOW - BASE Model
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1  →
%



Direct
Labor
$
9
→    
Inc Stmt
Revenue
$
CVP Stmt
Revenue
$
Raw Mat'l
Beg
Add
Sub
End
4
Direct
Materials
$
10
W.I.P
Beg
Add Sub
End
12
Fin Gds
Beg
Add Sub
End
13
Cost of
Revenue
$
16
<
Variable
Cost
$
5↓ %

Payroll
$
Indirect
Materials
$
6
Mfg
Overhead
$
11

→    
Gross
Margin
$
Contri
Margin
$
2  →
%

Indirect
Labor
$
7

→    ←
8
Other
Product
$
Other
Period
$
15
Period
Costs
$
17
Fixed
Cost
$


3  →
%






14
Adm./Sell
Salaries
$
E.B.I.T.
$
E.B.I.T.
$

Do not enter commas with amount inputs and tab from one input cell to another
1,2&3: Allocation of payroll. 6,7&8: Other Products Costs to Mfg O/H. 9,10&11: Inputs to W.I.P.
5: The percent that is indirect materials. 4,10,12&13: The movement of inventory. 14&15: Period Costs.
16&17 is the reallocation of COGS and Period Costs into Variable and Fixed Costs.
Var Cost
%