Spreadsheet: 180069d1347470438-index-match-formula-to-return-data-to-summary-sheet-lookup-key-jacc-pivottable
Sheet: Cost Summary

 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch1 | Direct Materials
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch2 | Energy
 | Branch | Branch1 | Total | Branch2 | Total | Branch3 | Total | Branch4 | Total | Branch5 | Total | Branch6 | Total | Branch7 | Total | Branch8 | Total | Branch9 | Total | Branch10 | Total | Branch11 | Total | [NAME] | Total | Branch13 | Total | Branch14 | Total | Branch15 | Total |  |  |  |  |  | Branch3 | Direct Labour
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch4 | BFC - Other prime
 | Commercial | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget |  |  |  |  |  | Branch5 | BFC - Overhead
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch6 | BFC - Depreciation
 | [NAME] | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch7 | BFC - Operating Leases
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch8 | BFC - Others
 | Sales to external Customers | 137 | 69 | 100 | 144 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch9
 | IG Sales within Processing | 20 | 74 | 77 | 107 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch10
 | Cost of Goods Sold - Variable | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch11
 | Cost of Goods Sold - Fixed | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | [NAME]
 | CERT Income | 137 | 47 | 46 | 89 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch13
 | Standard Margin from Sales | 294 | 190 | 223 | 340 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  | Branch14
 | Energy Surcharge Income | 191 | 99 | 113 | 192 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch15
 | Energy Surcharge Cost | 70 | 286 | 258 | 160
 | Energy Surcharge Margin | 261 | 385 | 371 | 352 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | CTS - Distribution | 436 | 341 | 434 | 451
 | CTS - Other prime | 195 | 280 | 241 | 359
 | CTS - Overhead | 0 | 0 | 0 | 0
 | CTS - Bad debt prv mvt | 115 | 145 | 249 | 47
 | Total Cost to Serve | 746 | 766 | 924 | 857 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | Margin from Sales | 1301 | 1341 | 1518 | 1549 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | Manufacturing | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget | Month Actual | Month Budget
 | m2 Produced | 0 | 0 | 0 | 0
 | Direct Materials | 618 | 929 | 797 | 888
 | Energy | 153 | 203 | 168 | 295
 | Direct Labour | 265 | 377 | 458 | 335
 | Variable Costs of Manufacture | 1036 | 1509 | 1423 | 1518 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | BFC - Other prime | 205 | 346 | 348 | 209
 | BFC - Overhead | 4957 | 5187 | 5383 | 6025
 | BFC - Depreciation | 37 | 71 | 137 | 142
 | BFC - Operating Leases | 229 | 240 | 80 | 343
 | BFC - Others | 282 | 324 | 177 | 381
 | Total Branch Fixed Costs | 5710 | 6168 | 6125 | 7100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | Total Branch Costs | 6746 | 7677 | 7548 | 8618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | Production Credit - Variable | 0 | 0 | 0 | 0
 | Production Credit - Fixed | 0 | 0 | 0 | 0
 | Total Credit from Production | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | Branch Performance | 6746 | 7677 | 7548 | 8618 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | Branch Profit / (Loss) | 8047 | 9018 | 9066 | 10167 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | Further Information |  |  |  |  |  |  | Example
 | Branch | Branch1
 | Cost Element | Direct Materials |  |  |  |  |  | Branch | Branch1
 |  |  |  |  |  |  |  | Cost Element | Direct Materials
 | GL Code | Month Actual | Month Budget
 |  |  |  |  |  |  |  | GL Code | Month Actual | Month Budget
 |  |  |  |  |  |  |  | 220902  B-I-G Downstream*        Bought in Glass Costs - PPE sources | 31 | 126
 |  |  |  |  |  |  |  | 220518  PPV Batch Materials*        Other Materials | 122 | 28
 |  |  |  |  |  |  |  | 220553  Other Direct Materials*        Other Materials | 72 | 99
 |  |  |  |  |  |  |  | 220597  PPV Finished Goods*        Other Materials | 57 | 11
 |  |  |  |  |  |  |  | 612124  Raw Material PC Revv*        Other Materials | 52 | 77
 |  |  |  |  |  |  |  | 620609  Other Stk Change P C*        Other Materials | 67 | 123
 |  |  |  |  |  |  |  | 622124  Raw Material PC Cost*        Other Materials | 91 | 147
 |  |  |  |  |  |  |  | 220557  Semi Fin. Stk Issued*        Prime Costs in Stock Movement | 8 | 61
 |  |  |  |  |  |  |  | 220568  Finished Stock Loss*        Prime Costs in Stock Movement | 27 | 31
 |  |  |  |  |  |  |  | 620611  Glass Stk Change PC*        Prime Costs in Stock Movement | 69 | 114
 |  |  |  |  |  |  |  | 220539  Packing Materials*        Other Prime Costs | 22 | 112
 |  |  |  |  |  |  |  | Lookup | Direct Materials
 |  |  |  |  |  |  |  |  | Data
 |  |  |  |  |  |  |  | Key | Summa av Month Actual | Summa av Month Budget
 |  |  |  |  |  |  |  | 220518  PPV Batch Materials*        Other Materials | 114 | 147
 |  |  |  |  |  |  |  | 220539  Packing Materials*        Other Prime Costs | 135 | 50
 |  |  |  |  |  |  |  | 220553  Other Direct Materials*        Other Materials | 132 | 106
 |  |  |  |  |  |  |  | 220557  Semi Fin. Stk Issued*        Prime Costs in Stock Movement | 132 | 55
 |  |  |  |  |  |  |  | 220568  Finished Stock Loss*        Prime Costs in Stock Movement | 85 | 57
 |  |  |  |  |  |  |  | 220597  PPV Finished Goods*        Other Materials | 148 | 69
 |  |  |  |  |  |  |  | 220902  B-I-G Downstream*        Bought in Glass Costs - PPE sources | 148 | 134
 |  |  |  |  |  |  |  | 612124  Raw Material PC Revv*        Other Materials | 131 | 27
 |  |  |  |  |  |  |  | 620609  Other Stk Change P C*        Other Materials | 91 | 98
 |  |  |  |  |  |  |  | 620611  Glass Stk Change PC*        Prime Costs in Stock Movement | 65 | 105
 |  |  |  |  |  |  |  | 622124  Raw Material PC Cost*        Other Materials | 33 | 122
 |  |  |  |  |  |  |  | Totalsumma | 1214 | 970