Hilton20230303

	A	B	C	D	E	F	G	H
1	You may change any of the yellow-shaded cells.
2	Using Exhibit 2 per-unit data		January 1st to June 30th,
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4			Product 101	Product 102	Product 103
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6	Cash discount taken: percentage						Click the Recalculate button at the top of this screen to update the non-yellow cells.
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9	Less variable costs:
10	Direct labour
11	Compensation insurance		0.1486	0.1620	0.1747
12	Power
13	Materials
14	Supplies
15	Repairs
16	Total variable costs
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18	Contribution margin/unit
19	Contribution/Sales$
20	Contribution/direct-labour-cost
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22	Indirect labour cost per cwt		$0.7941	$0.7903	$0.8947
23	Variable compensation insurance as a % of direct & indirect labour
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25	[The default-data on this sheet is based on that used in the case study Hilton Manufacturing Company, Case No. 192-063, Harvard Business School Publishing.]
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27	Hilton Copyright Brian Conheady. All Rights Reserved. [For Educational Use]
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