Spreadsheet: 180107d1347478248-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] | #N/A | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch7 | BFC - Operating Leases
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch8 | BFC - Others
 | Sales to external Customers | 137 | 69 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch9
 | IG Sales within Processing | 20 | 74 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch10
 | Cost of Goods Sold - Variable | 0 | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch11
 | Cost of Goods Sold - Fixed | 0 | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | [NAME]
 | CERT Income | 137 | 47 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch13
 | Standard Margin from Sales | 294 | 190 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch14
 | Energy Surcharge Income | 191 | 99 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Branch15
 | Energy Surcharge Cost | 70 | 286
 | Energy Surcharge Margin | 261 | 385
 | CTS - Distribution | 436 | 341
 | CTS - Other prime | 195 | 280
 | CTS - Overhead | 0 | 0
 | CTS - Bad debt prv mvt | 115 | 145
 | Total Cost to Serve | 746 | 766
 | Margin from Sales | 1301 | 1341
 | 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
 | Direct Materials | 618 | 929
 | Energy | 153 | 203
 | Direct Labour | 265 | 377
 | Variable Costs of Manufacture | 1036 | 1509
 | BFC - Other prime | 205 | 346
 | BFC - Overhead | 4957 | 5187
 | BFC - Depreciation | 37 | 71
 | BFC - Operating Leases | 229 | 240
 | BFC - Others | 282 | 324
 | Total Branch Fixed Costs | 5710 | 6168
 | Total Branch Costs | 6746 | 7677
 | Production Credit - Variable | 0 | 0
 | Production Credit - Fixed | 0 | 0
 | Total Credit from Production | 0 | 0
 | Branch Performance | 6746 | 7677
 | Branch Profit / (Loss) | 8047 | 9018
 | Further Information
 | Branch | Branch1
 | Cost Element | Energy
 | GL Code | Month Actual | Month Budget
 | 222011  Electricity - prime*        Other Prime Costs | 100 | 146
 | 222039  Prime Water*        Other Prime Costs | 53 | 57