Spreadsheet: 180054d1347466417-index-match-formula-to-return-data-to-summary-sheet-lookup-key
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 | 122 | 274 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch9
 | IG Sales within Processing | 20 | 74 | 83 | 84 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 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 | 77 | 5 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch13
 | Standard Margin from Sales | 294 | 190 | 282 | 363 | 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 | 194 | 189 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch15
 | Energy Surcharge Cost | 70 | 286 | 59 | 48
 | Energy Surcharge Margin | 261 | 385 | 253 | 237 | 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 | 325 | 562
 | CTS - Other prime | 195 | 280 | 188 | 317
 | CTS - Overhead | 0 | 0 | 0 | 0
 | CTS - Bad debt prv mvt | 115 | 145 | 98 | 24
 | Total Cost to Serve | 746 | 766 | 611 | 903 | 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 | 1146 | 1503 | 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 | 673 | 1000
 | Energy | 153 | 203 | 213 | 161
 | Direct Labour | 265 | 377 | 386 | 383
 | Variable Costs of Manufacture | 1036 | 1509 | 1272 | 1544 | 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 | 227 | 140
 | BFC - Overhead | 4957 | 5187 | 5055 | 5559
 | BFC - Depreciation | 37 | 71 | 107 | 108
 | BFC - Operating Leases | 229 | 240 | 234 | 405
 | BFC - Others | 282 | 324 | 211 | 315
 | Total Branch Fixed Costs | 5710 | 6168 | 5834 | 6527 | 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 | 7106 | 8071 | 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 | 7106 | 8071 | 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 | 8252 | 9574 | 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