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,		2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045
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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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