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["The Secret Cocktail CNA School Operating Budget \nInsructions and Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set Branding"]
["The document has been built to help you prepare detailed projections for your first three years of your school's operation. It consists of 5 different sheets (tabs along the bottom of the application window). You should work your way from right to left. This document contains sample data for enrollment projections, variable costs, and fixed costs.You should replace the data with your own values to get the most accurate projections. This document is locked to prevent breakage of the formulas. Cells that are editable are highlighted in Yellow. If you need to edit cells that are locked you can unlock the document by selecting \"Unprotect Sheet\" under the review tab on the menu ribbon while on the sheet you wish to edit, but be aware that this could break the formulas, and should only be attempted by those skilled in Excel. \n\n It is important to note that enrollment is not expected to start at capacity for the classroom space, but rather gradually increase to capacity in year one. Because of this you will see the enrollmet projections start off lower and increase over time. Often this will lead to a deficit in the first 3 months  (approximatley depending on the structure of your program schedule). This is generally considered a start up cost. There is a box at the bottom of the year one tab to calculate the deficit you can expect to need to cover. It is highly unlikly you will start off with classes at capacity so we  reccomend you plan for this. If you find that your deficit extends further than 3 months  we would reccomend reconsidering the amount you would like to charge for tuition. \n\nThis sample data assumes 1 schedule offering with a capacity of 10 students. It lists a multitude of included supplies that you should zero out if you do not intend to offer them with your program.  This document allows you to  prepare projections for up to three course offerings.\n\nYour inputs for your costs will carry over from the first year to the following two. However, you should try to account for known price increases for future years to get accurate projections for years 2 and 3. For example rent increases that are built into your lease, or supply cost increases. You can simply type in the upadted values into the fields.\n\nFor Hybrid Programs: Hybrid course may be conducted live over video conference or utelize pre-recorded lectures. For course offerings conducted live you can proceed with filling out the fields in the same way as in person courses. For classes that use a prerecorded option they will reduce the hours for instructor costs, but have an additional cost for the licensing fee. We reccomend you call The Secret Cocktail if you wish to use pre-recorded lectures, and we can assist with the formulat update. \n\nTo customize the forms with your branding, use the block in the upper right corner of this sheet under \"Set Branding\". Input your company  name into Q2, set the background color of Q3 to your brand color, and input the first year you intend to operate your school in Q4, then click the \"Update Branding\" button.\n\n\nDefinitions:\n\n-Variable Costs:  Expenses that are dependant upon the number of students who enroll in a schedule. For example scrub costs will increase with the more students who are enrolled during a giving time period.\n\n- Fixed Costs:  Expenses that remain constant regardless of how many students are enrolled during a given period. For example rent will be the same cost whether you have 1 student or 10 enrolled in your class.\n\n-Deficit: An excess of expenses compared to income. This results in a negative balance that must be covered by something other than program income.\n\n-Student Attrition Rate: Students who start the course, but drop out and are due a refund. This document assumes a 10% student attrition rate. \n\n* Sample rent and utilities assume a 2000 sq ft space at $18 per ft per year and $2 per foot per year respectivly (Based on info from offices.net and  the most recent CBECS, 2018, survery with overage included to estimate internet/telephone services). ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Company Name :","New School Name ®"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Main Color:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"First Year of Operation",2023]

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[{"$f":"'Instructions and Notes'!Q2 & \" Course Enrollment and Salary Projections\"","v":"New School Name ® Course Enrollment and Salary Projections"}]
[]
["Course Offering 1 Hours & Length",null,null,"Course Offering 2 Hours & Length",null,null,"Course Offering 3 Hours & Length",null,null,"Class/Lab Capacity "]
["Theory Hours",59,null,"Theory Hours",0,null,"Theory Hours",0,null,null,null,"# of Instructors Needed per course"]
["Lab Hours",0,null,"Lab Hours",0,null,"Lab Hours",0,null,"Max number of students per class insturctor",10,{"$f":"'Worker Sheet for Salary Pro'!C3","v":1}]
["Clinical Hours",16,null,"Clinical Hours",0,null,"Clinical Hours",0,null,"Max number of students per clinical instructor",10,{"$f":"'Worker Sheet for Salary Pro'!F3","v":1}]
["Length of Course in Weeks",4,null,"Length of Course in Weeks",5,null,"Length of Course in Weeks",6,null,"Max number of students that can enroll per course",10]
[]
[null,"Instructor Costs",null,null,null,null,"Instructor Salaries (Annually)",null,null,null,null,"Enrollment Scenario"]
[null,null,"Hourly Rate","Montly Cost","Annual Instructor Cost",null,null,"Course 1","Course 2","Course 3",null,"High Enrollment"]
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[null,"Clinical Instructor",30,{"$f":"E12/12","v":520},{"$f":"SUM(H12:J12)","v":6240},null,"Clinical Instructor",{"$f":"VLOOKUP('Worker Sheet for Salary Pro'!F3,'Worker Sheet for Salary Pro'!D8:E11, 2, FALSE)","v":6240},{"$f":"VLOOKUP('Worker Sheet for Salary Pro'!F3,'Worker Sheet for Salary Pro'!D15:E19, 2, FALSE)","v":0},{"$f":"VLOOKUP('Worker Sheet for Salary Pro'!F3,'Worker Sheet for Salary Pro'!D22:E25, 2, FALSE)","v":0}]

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[null,"Classroom Instructor Requirement Ratio",null,null,"Clinical Instructor Requirement Ratio"]
[null,"ratio","# Instructor",null,"ratio","# Instructor"]
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[]
[]
["Formula lookup for Class Instructor Course 1",null,null,"Formula lookup for Clinical Instructor Course 1"]
["# Instructors","Annual Cost",null,"# Instructors","Annual Cost"]
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[3,{"$f":"3*B8","v":69030},null,3,{"$f":"3*E8","v":18720}]
[4,{"$f":"4*B8","v":92040},null,4,{"$f":"4*E8","v":24960}]
[]
["Formula lookup for Class Instructor Course 2",null,null,"Formula lookup for Clinical Instructor Course 2"]
["# Instructors","Annual Cost",null,"# Instructors","Annual Cost"]
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[]
["Formula lookup for Class Instructor Course 3",null,null,"Formula lookup for Clinical Instructor Course 3"]
["# Instructors","Annual Cost",null,"# Instructors","Annual Cost"]
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["First Year"]
[null,1,2,3,4,5,6,7,8]
["Jan",{"$f":"SUM(M4:M7)","v":17},{"$f":"M4+M5","v":5},{"$f":"M4+M5","v":5},{"$f":"M4","v":2},{"$f":"M4","v":2},{"$f":"M4","v":2},{"$f":"M4","v":2},{"$f":"M4","v":2},null,null,"Growth Values"]
["Feb",{"$f":"SUM(M8:M11)","v":38},{"$f":"M6+M7","v":12},{"$f":"M6","v":5},{"$f":"M5","v":3},{"$f":"M5","v":3},{"$f":"M5","v":3},{"$f":"M5","v":3},0,null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.25,0.1)","v":0.25},{"$f":"ROUNDDOWN(L4*'Course Salary&Enrollment'!$K$7,0)","v":2}]
["Mar",{"$f":"SUM(M12:M15)","v":40},{"$f":"M8+M9","v":18},{"$f":"M7","v":7},{"$f":"M6","v":5},{"$f":"M6","v":5},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"M5","v":3},null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.35,0.15)","v":0.35},{"$f":"ROUNDDOWN(L5*'Course Salary&Enrollment'!$K$7,0)","v":3}]
["Apr",{"$f":"SUM(M16:M17)+(2*'Course Salary&Enrollment'!$K$7)","v":40},{"$f":"M10+M11","v":20},{"$f":"M8+M9","v":18},{"$f":"M7","v":7},{"$f":"M7","v":7},{"$f":"M6","v":5},{"$f":"M6","v":5},0,null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.5,0.2)","v":0.5},{"$f":"ROUNDDOWN(L6*'Course Salary&Enrollment'!$K$7,0)","v":5}]
["May",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"M12+M13","v":20},{"$f":"M10","v":10},{"$f":"M8","v":8},0,{"$f":"M7","v":7},0,{"$f":"M6","v":5},null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.75,0.25)","v":0.75},{"$f":"ROUNDDOWN(L7*'Course Salary&Enrollment'!$K$7,0)","v":7}]
["Jun",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"M14+M15","v":20},{"$f":"M11","v":10},{"$f":"M9","v":10},{"$f":"M8","v":8},0,{"$f":"M7","v":7},0,null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.85,0.3)","v":0.85},{"$f":"ROUNDDOWN(L8*'Course Salary&Enrollment'!$K$7,0)","v":8}]
["Jul",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"M16+M17","v":20},{"$f":"M12+M13","v":20},10,{"$f":"M9","v":10},{"$f":"M8","v":8},0,{"$f":"M7","v":7},null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.35)","v":1},{"$f":"ROUNDDOWN(L9*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Aug",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"M14+M15","v":20},10,{"$f":"M10","v":10},{"$f":"M9","v":10},{"$f":"M8","v":8},0,null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.4)","v":1},{"$f":"ROUNDDOWN(L10*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Sep",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"M16+M17","v":20},10,{"$f":"M11","v":10},0,{"$f":"M9","v":10},{"$f":"M8","v":8},null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.45)","v":1},{"$f":"ROUNDDOWN(L11*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Oct",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},10,0,{"$f":"M10","v":10},0,0,null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.5)","v":1},{"$f":"ROUNDDOWN(L12*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Nov ",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M14","v":10},{"$f":"M12","v":10},{"$f":"M11","v":10},{"$f":"M10","v":10},{"$f":"M9","v":10},null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.6)","v":1},{"$f":"ROUNDDOWN(L13*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Dec",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M15","v":10},{"$f":"M13","v":10},0,0,0,null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.7)","v":1},{"$f":"ROUNDDOWN(L14*'Course Salary&Enrollment'!$K$7,0)","v":10}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.8)","v":1},{"$f":"ROUNDDOWN(L15*'Course Salary&Enrollment'!$K$7,0)","v":10}]
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["2nd Year",null,null,null,null,null,null,null,null,null,null,1,{"$f":"ROUNDDOWN(L17*'Course Salary&Enrollment'!$K$7,0)","v":10}]
[null,1,2,3,4,5,6,7,8]
["Jan",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"M16","v":10},{"$f":"M14","v":10},{"$f":"M12","v":10},{"$f":"M11","v":10},{"$f":"M10","v":10}]
["Feb",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M17","v":10},{"$f":"M15","v":10},{"$f":"M12","v":10},{"$f":"M12","v":10},0]
["Mar",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M16","v":10},0,0,{"$f":"M11","v":10}]
["Apr",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M17","v":10},{"$f":"M13","v":10},{"$f":"M13","v":10},{"$f":"M12","v":10}]
["May",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"M14","v":10},0,{"$f":"M13","v":10}]
["Jun",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"M14","v":10},0]
["Jul",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M15","v":10},0,{"$f":"M14","v":10}]
["Aug",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M15","v":10},{"$f":"M15","v":10},0]
["Sep",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"M16","v":10},{"$f":"M15","v":10}]
["Oct",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"M16","v":10},0,0]
["Nov ",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M17","v":10},{"$f":"M17","v":10},{"$f":"M16","v":10}]
["Dec",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,0,0]
[]
["3rd Year"]
[null,1,2,3,4,5,6,7,8]
["Jan",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"M17","v":10}]
["Feb",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0]
["Mar",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,0,{"$f":"'Course Salary&Enrollment'!$K$7","v":10}]
["Apr",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0]
["May",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"'Course Salary&Enrollment'!$K$7","v":10}]
["Jun",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0]
["Jul",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"'Course Salary&Enrollment'!$K$7","v":10}]
["Aug",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0]
["Sep",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10}]
["Oct",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,0]
["Nov ",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10}]
["Dec",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},{"$f":"'Course Salary&Enrollment'!$K$7","v":10},0,0,0]

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["Enrollment Projections (1 Week Program)",null,"course count",null,"Enrollment Projections (2 Week Program)",null,"course count",null,"Enrollment Projections (3 Week Program)",null,"course count",null,"Enrollment Projections (4 Week Program)",null,"course count",null,"Enrollment Projections (5 Week Program)",null,"course count"]
["Jan",{"$f":"SUM(V3:V6)","v":17},4,null,"Jan",{"$f":"V3+V4","v":5},2,null,"Jan",{"$f":"V3+V4","v":5},2,null,"Jan",{"$f":"V3","v":2},1,null,"Jan",{"$f":"V3","v":2},1,null,"Growth Values"]
["Feb",{"$f":"SUM(V7:V10)","v":31},4,null,"Feb",{"$f":"V5+V6","v":12},2,null,"Feb",{"$f":"V5","v":5},1,null,"Feb",{"$f":"V4","v":3},1,null,"Feb",{"$f":"V4","v":3},1,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.25,0.1)","v":0.25},{"$f":"ROUNDDOWN(U3*'Course Salary&Enrollment'!$K$7,0)","v":2}]
["Mar",{"$f":"SUM(V11:V12)+(2*'Course Salary&Enrollment'!$K$7)","v":40},4,null,"Mar",{"$f":"V7+V8","v":11},2,null,"Mar",{"$f":"V6","v":7},1,null,"Mar",{"$f":"V5","v":5},1,null,"Mar",{"$f":"V5","v":5},1,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.35,0.15)","v":0.35},{"$f":"ROUNDDOWN(U4*'Course Salary&Enrollment'!$K$7,0)","v":3}]
["Apr",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"Apr",{"$f":"V9+V10","v":20},2,null,"Apr",{"$f":"V7+V8","v":11},2,null,"Apr",{"$f":"V6","v":7},1,null,"Apr",{"$f":"V6","v":7},1,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.5,0.2)","v":0.5},{"$f":"ROUNDDOWN(U5*'Course Salary&Enrollment'!$K$7,0)","v":5}]
["May",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"May",{"$f":"V11+V12","v":20},2,null,"May",{"$f":"V9","v":10},1,null,"May",{"$f":"V7","v":10},1,null,"May",0,0,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.75,0.3)","v":0.75},{"$f":"ROUNDDOWN(U6*'Course Salary&Enrollment'!$K$7,0)","v":7}]
["Jun",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"Jun",{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},2,null,"Jun",{"$f":"V10","v":10},1,null,"Jun",{"$f":"V8","v":1},1,null,"Jun",{"$f":"V7","v":10},1,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.4)","v":1},{"$f":"ROUNDDOWN(U7*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Jul",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"Jul",{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},2,null,"Jul",{"$f":"V11+V12","v":20},2,null,"Jul",10,1,null,"Jul",{"$f":"V8","v":1},1,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",0.1,0.5)","v":0.1},{"$f":"ROUNDDOWN(U8*'Course Salary&Enrollment'!$K$7,0)","v":1}]
["Aug",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"Aug",{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},2,null,"Aug",{"$f":"'Course Salary&Enrollment'!$K$7","v":10},1,null,"Aug",10,1,null,"Aug",{"$f":"V9","v":10},1,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.6)","v":1},{"$f":"ROUNDDOWN(U9*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Sep",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"Sep",{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},2,null,"Sep",{"$f":"'Course Salary&Enrollment'!$K$7","v":10},1,null,"Sep",10,1,null,"Sep",{"$f":"V10","v":10},1,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.7)","v":1},{"$f":"ROUNDDOWN(U10*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Oct",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"Oct",{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},2,null,"Oct",{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},2,null,"Oct",10,1,null,"Oct",0,0,null,{"$f":"IF('Course Salary&Enrollment'!$L$10=\"High Enrollment\",1,0.8)","v":1},{"$f":"ROUNDDOWN(U11*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Nov ",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"Nov ",{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},2,null,"Nov ",{"$f":"'Course Salary&Enrollment'!$K$7","v":10},1,null,"Nov ",{"$f":"'Course Salary&Enrollment'!$K$7","v":10},1,null,"Nov ",{"$f":"V11","v":10},1,null,1,{"$f":"ROUNDDOWN(U12*'Course Salary&Enrollment'!$K$7,0)","v":10}]
["Dec",{"$f":"4*'Course Salary&Enrollment'!$K$7","v":40},4,null,"Dec",{"$f":"2*'Course Salary&Enrollment'!$K$7","v":20},2,null,"Dec",{"$f":"'Course Salary&Enrollment'!$K$7","v":10},1,null,"Dec",{"$f":"'Course Salary&Enrollment'!$K$7","v":10},1,null,"Dec",{"$f":"V12","v":10},1]
[]
[]
["Enrollment Projections (6 Week Program)",null,"course count",null,"Enrollment Projections (7 Week Program)",null,"course count",null,"Enrollment Projections (8 Week Program)",null,"course count"]
["Jan",{"$f":"V3","v":2},1,null,"Jan",{"$f":"V3","v":2},1,null,"Jan",{"$f":"V3","v":2},1]
["Feb",{"$f":"V4","v":3},1,null,"Feb",{"$f":"V4","v":3},1,null,"Feb",0,0]
["Mar",{"$f":"0","v":0},0,null,"Mar",{"$f":"0","v":0},0,null,"Mar",{"$f":"V4","v":3},1]
["Apr",{"$f":"V5","v":5},1,null,"Apr",{"$f":"V5","v":5},1,null,"Apr",0,0]
["May",{"$f":"V6","v":7},1,null,"May",0,0,null,"May",{"$f":"V5","v":5},1]
["Jun",0,0,null,"Jun",{"$f":"V6","v":7},1,null,"Jun",0,0]
["Jul",{"$f":"V7","v":10},1,null,"Jul",0,0,null,"Jul",{"$f":"V6","v":7},1]
["Aug",{"$f":"V8","v":1},1,null,"Aug",{"$f":"V7","v":10},1,null,"Aug",0,0]
["Sep",0,0,null,"Sep",{"$f":"V8","v":1},1,null,"Sep",{"$f":"V7","v":10},1]
["Oct",{"$f":"V9","v":10},1,null,"Oct",0,0,null,"Oct",0,0]
["Nov ",{"$f":"V10","v":10},1,null,"Nov ",{"$f":"V9","v":10},1,null,"Nov ",{"$f":"V8","v":1},1]
["Dec",0,0,null,"Dec",0,0,null,"Dec",0,0]

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[{"$f":" 'Instructions and Notes'!Q2 &  \" \" &  'Instructions and Notes'!Q4 & \" Operating Budget\"  &  CHAR(10)  &\"(First Year)\"","v":"New School Name ® 2023 Operating Budget\n(First Year)"}]
["Account Name","Month 1","Month 2","Month 3","Month 4","Month 5","Month 6","Month 7","Month 8","Month 9","Month 10","Month 11","Month 12","Months 1-12"]
["Expected CNA Student Body (Course 1)\n*1 four week class",{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B3:I3, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":2},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B4:I4, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":3},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B5:I5, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":5},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B6:I6, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":7},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B7:I7, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":8},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B8:I8, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B9:I9, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B10:I10, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B11:I11, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B12:I12, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B13:I13, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B14:I14, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"SUM(B3:M3)","v":95}]
["Expected CNA Student Body (Course 2)",{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B3:I3, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B4:I4, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B5:I5, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B6:I6, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B7:I7, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B8:I8, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B9:I9, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B10:I10, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B11:I11, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B12:I12, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B13:I13, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B14:I14, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"SUM(B4:M4)","v":0}]
["Expected CNA Student Body (Course 3)",{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B3:I3, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B4:I4, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B5:I5, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B6:I6, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B7:I7, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B8:I8, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B9:I9, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B10:I10, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B11:I11, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B12:I12, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B13:I13, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B14:I14, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},0]
["Total Student Body",{"$f":"SUM(B3:B5)","v":2},{"$f":"SUM(C3:C5)","v":3},5,7,8,10,10,10,10,10,10,10,95]
["CNATuition Fee per Student",1600,1600,1600,1600,1600,1600,1600,1600,1600,1600,1600,1600]
["Registration Fee per Student",50,50,50,50,50,50,50,50,50,50,50,50]
["Total Revenue",{"$f":"B6*(B7+B8)","v":3300},{"$f":"C6*(C7+C8)","v":4950},8250,11550,13200,16500,16500,16500,16500,16500,16500,16500,{"$f":"SUM(B9:M9)","v":156750}]
[]
["Less Variable Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Item Costs (Update Sample Figures below)",null,{"$f":"95/2","v":47.5}]
["Textbook ",{"$f":"P12*($B$6)","v":70},{"$f":"P12*($C$6)","v":105},{"$f":"P12*($D$6)","v":175},{"$f":"P12*($E$6)","v":245},{"$f":"P12*($F$6)","v":280},{"$f":"P12*($G$6)","v":350},{"$f":"P12*($H$6)","v":350},{"$f":"P12*($I$6)","v":350},{"$f":"P12*($J$6)","v":350},{"$f":"P12*($K$6)","v":350},{"$f":"P12*($L$6)","v":350},{"$f":"P12*($M$6)","v":350},null,null,35]
["Workbook",{"$f":"P13*($B$6)","v":36},{"$f":"P13*($C$6)","v":54},{"$f":"P13*($D$6)","v":90},{"$f":"P13*($E$6)","v":126},{"$f":"P13*($F$6)","v":144},{"$f":"P13*($G$6)","v":180},{"$f":"P13*($H$6)","v":180},{"$f":"P13*($I$6)","v":180},{"$f":"P13*($J$6)","v":180},{"$f":"P13*($K$6)","v":180},{"$f":"P13*($L$6)","v":180},{"$f":"P13*($M$6)","v":180},null,null,18]
["Uniforms ",{"$f":"P14*($B$6)","v":60},{"$f":"P14*($C$6)","v":90},{"$f":"P14*($D$6)","v":150},{"$f":"P14*($E$6)","v":210},{"$f":"P14*($F$6)","v":240},{"$f":"P14*($G$6)","v":300},{"$f":"P14*($H$6)","v":300},{"$f":"P14*($I$6)","v":300},{"$f":"P14*($J$6)","v":300},{"$f":"P14*($K$6)","v":300},{"$f":"P14*($L$6)","v":300},{"$f":"P14*($M$6)","v":300},null,null,30]
["I.D. Badges ",10,15,25,35,40,50,50,50,50,50,50,50,null,null,5]
["Blood Pressure Cuff & Stethoscope ",34,51,85,119,136,170,170,170,170,170,170,170,null,null,17]
["Second Hand Watch ",10,15,25,35,40,50,50,50,50,50,50,50,null,null,5]
["State Competency Examination ",250,375,625,875,1000,1250,1250,1250,1250,1250,1250,1250,null,null,125]
["CPR Certification",130,195,325,455,520,650,650,650,650,650,650,650,null,null,65]
["PPD Test",20,30,50,70,80,100,100,100,100,100,100,100,null,null,10]
["Drug Screen",100,150,250,350,400,500,500,500,500,500,500,500,null,null,50]
["Background Check ",50,75,125,175,200,250,250,250,250,250,250,250,null,null,25]
["Pre-Recorded Lecture Licensing Fee",{"$f":"P23*($B$6)","v":0},{"$f":"P23*($C$6)","v":0},{"$f":"P23*($D$6)","v":0},{"$f":"P23*($E$6)","v":0},{"$f":"P23*($F$6)","v":0},{"$f":"P23*($G$6)","v":0},{"$f":"P23*($H$6)","v":0},{"$f":"P23*($I$6)","v":0},{"$f":"P23*($J$6)","v":0},{"$f":"P23*($K$6)","v":0},{"$f":"P23*($L$6)","v":0},{"$f":"P23*($M$6)","v":0},null,null,0]
["Student Attrition Refunds",{"$f":"IF(B6*0.1>0.5,$P$24*ROUNDUP($B$6*0.1,0),0)","v":0},{"$f":"IF(C6*0.1>0.5,$P$24*ROUNDUP($C$6*0.1,0),0)","v":0},{"$f":"IF(D6*0.1>0.5,$P$24*ROUNDUP($D$6*0.1,0),0)","v":0},{"$f":"IF(E6*0.1>0.5,$P$24*ROUNDUP($E$6*0.1,0),0)","v":0},{"$f":"IF(F6*0.1>0.5,$P$24*ROUNDUP($F$6*0.1,0),0)","v":0},{"$f":"IF(G6*0.1>0.5,$P$24*ROUNDUP($G$6*0.1,0),0)","v":0},{"$f":"IF(H6*0.1>0.5,$P$24*ROUNDUP($H$6*0.1,0),0)","v":0},{"$f":"IF(I6*0.1>0.5,$P$24*ROUNDUP($I$6*0.1,0),0)","v":0},{"$f":"IF(J6*0.1>0.5,$P$24*ROUNDUP($J$6*0.1,0),0)","v":0},{"$f":"IF(K6*0.1>0.5,$P$24*ROUNDUP($K$6*0.1,0),0)","v":0},{"$f":"IF(L6*0.1>0.5,$P$24*ROUNDUP($L$6*0.1,0),0)","v":0},{"$f":"IF(M6*0.1>0.5,$P$24*ROUNDUP($M$6*0.1,0),0)","v":0},null,null,0]
[]
["Total Variable Costs ",{"$f":"SUM(B12:B24)","v":770},1155,1925,2695,3080,3850,3850,3850,3850,3850,3850,3850,{"$f":"SUM(B26:M26)","v":36575}]
[]
["Less Fixed Costs"]
["Rent",3000,3000,3000,3000,3000,3000,3000,3000,3000,3000,3000,3000]
["Utilities",350,350,350,350,350,350,350,350,350,350,350,350]
["Professional Liability Insurance",125,125,125,125,125,125,125,125,125,125,125,125]
["Student Insurance/Bond",25,25,25,25,25,25,25,25,25,25,25,25]
["Lab Supplies",100,100,100,100,100,100,100,100,100,100,100,100]
["Marketing",1000,1000,1000,1000,1000,1000,1000,1000,1000,1000,1000,1000]
["School Administrator (Owner) Salary",0,0,0,0,0,0,0,0,0,0,0,0]
["Program Coordinator Salary",4000,4000,4000,4000,4000,4000,4000,4000,4000,4000,4000,4000]
["CNA Instructor Salary ",{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5},{"$f":"'Course Salary&Enrollment'!$D$11+'Course Salary&Enrollment'!$D$12","v":2437.5}]
["Secretary Salary",1000,1000,1000,1000,1000,1000,1000,1000,1000,1000,1000,1000]
["Incidentals/Unforseen Costs",100,100,100,100,100,100,100,100,100,100,100,100]
["Total Fixed Costs",{"$f":"SUM(B29:B39)","v":12137.5},{"$f":"SUM(C29:C39)","v":12137.5},{"$f":"SUM(D29:D39)","v":12137.5},12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,{"$f":"SUM(B40:M40)","v":145650}]
[]
["Total Expenses",{"$f":"B26+B40","v":12907.5},13292.5,14062.5,14832.5,15217.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,{"$f":"SUM(B42:M42)","v":182225}]
[]
["NET PROFIT BEFORE TAXES",{"$f":"B9-B42","v":-9607.5},-8342.5,-5812.5,-3282.5,-2017.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,{"$f":"SUM(B44:M44)","v":-25475}]
[]
[]
["*It is typical to operate in a deficit in the first three months, and is considered a start up expense. This amount is calclated to help you with financial planning. ","Outcome for First 3 months",{"$f":"SUM(B44:D44)","v":-23762.5}]
[{"$f":"IF(E44<0,\"Your deficit extends beyond the first three months. It may be worth taking a second look at your numbers.\",\"\" )","v":"Your deficit extends beyond the first three months. It may be worth taking a second look at your numbers."}]

{"sheet":"School YR 2","index":6,"n_rows":44,"n_cols":16,"rows_kept":44,"cut":false,"hidden":false,"merged":[[0,0,0,13]]}
[{"$f":" 'Instructions and Notes'!Q2  &  \" \" &  'Instructions and Notes'!Q4+1 & \" Operating Budget\"  &  CHAR(10)  &\"(Second Year)\"","v":"New School Name ® 2024 Operating Budget\n(Second Year)"}]
["Account Name","Month 1","Month 2","Month 3","Month 4","Month 5","Month 6","Month 7","Month 8","Month 9","Month 10","Month 11","Month 12","Months 1-12"]
[{"$f":"'School YR 1'!A3","v":"Expected CNA Student Body (Course 1)\n*1 four week class"},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B19:I19, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B20:I20, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B21:I21, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B22:I22, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B23:I23, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B24:I24, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B25:I25, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B26:I26, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B27:I27, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B28:I28, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B29:I29, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B30:I30, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"SUM(B3:M3)","v":120}]
[{"$f":"'School YR 1'!A4","v":"Expected CNA Student Body (Course 2)"},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B19:I19, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B20:I20, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B21:I21, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B22:I22, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B23:I23, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B24:I24, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B25:I25, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B26:I26, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B27:I27, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B28:I28, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B29:I29, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B30:I30, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"SUM(B4:M4)","v":0}]
[{"$f":"'School YR 1'!A5","v":"Expected CNA Student Body (Course 3)"},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B19:I19, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B20:I20, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B21:I21, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B22:I22, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B23:I23, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B24:I24, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B25:I25, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B26:I26, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B27:I27, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B28:I28, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B29:I29, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B30:I30, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},0]
["Total Student Body",{"$f":"SUM(B3:B5)","v":10},{"$f":"SUM(C3:C5)","v":10},10,10,10,10,10,10,10,10,10,10,120]
["CNATuition Fee per Student",1600,1600,1600,1600,1600,1600,1600,1600,1600,1600,1600,1600]
["Registration Fee per Student",50,50,50,50,50,50,50,50,50,50,50,50]
["Total Revenue",{"$f":"B6*(B7+B8)","v":16500},{"$f":"C6*(C7+C8)","v":16500},16500,16500,16500,16500,16500,16500,16500,16500,16500,16500,{"$f":"SUM(B9:M9)","v":198000}]
[]
["Less Variable Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Item Costs (From first year)"]
["Textbook ",{"$f":"P12*($B$6)","v":350},{"$f":"P12*($C$6)","v":350},{"$f":"P12*($D$6)","v":350},{"$f":"P12*($E$6)","v":350},{"$f":"P12*($F$6)","v":350},{"$f":"P12*($G$6)","v":350},{"$f":"P12*($H$6)","v":350},{"$f":"P12*($I$6)","v":350},{"$f":"P12*($J$6)","v":350},{"$f":"P12*($K$6)","v":350},{"$f":"P12*($L$6)","v":350},{"$f":"P12*($M$6)","v":350},null,null,{"$f":"'School YR 1'!P12","v":35}]
["Workbook",{"$f":"P13*($B$6)","v":180},{"$f":"P13*($C$6)","v":180},{"$f":"P13*($D$6)","v":180},{"$f":"P13*($E$6)","v":180},{"$f":"P13*($F$6)","v":180},{"$f":"P13*($G$6)","v":180},{"$f":"P13*($H$6)","v":180},{"$f":"P13*($I$6)","v":180},{"$f":"P13*($J$6)","v":180},{"$f":"P13*($K$6)","v":180},{"$f":"P13*($L$6)","v":180},{"$f":"P13*($M$6)","v":180},null,null,{"$f":"'School YR 1'!P13","v":18}]
["Uniforms ",{"$f":"P14*($B$6)","v":300},{"$f":"P14*($C$6)","v":300},{"$f":"P14*($D$6)","v":300},{"$f":"P14*($E$6)","v":300},{"$f":"P14*($F$6)","v":300},{"$f":"P14*($G$6)","v":300},{"$f":"P14*($H$6)","v":300},{"$f":"P14*($I$6)","v":300},{"$f":"P14*($J$6)","v":300},{"$f":"P14*($K$6)","v":300},{"$f":"P14*($L$6)","v":300},{"$f":"P14*($M$6)","v":300},null,null,{"$f":"'School YR 1'!P14","v":30}]
["I.D. Badges ",50,50,50,50,50,50,50,50,50,50,50,50,null,null,{"$f":"'School YR 1'!P15","v":5}]
["Blood Pressure Cuff & Stethoscope ",170,170,170,170,170,170,170,170,170,170,170,170,null,null,{"$f":"'School YR 1'!P16","v":17}]
["Second Hand Watch ",50,50,50,50,50,50,50,50,50,50,50,50,null,null,{"$f":"'School YR 1'!P17","v":5}]
["State Competency Examination ",1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,null,null,{"$f":"'School YR 1'!P18","v":125}]
["CPR Certification",{"$f":"P19*($B$6)","v":650},{"$f":"P19*($C$6)","v":650},{"$f":"P19*($D$6)","v":650},{"$f":"P19*($E$6)","v":650},{"$f":"P19*($F$6)","v":650},{"$f":"P19*($G$6)","v":650},{"$f":"P19*($H$6)","v":650},{"$f":"P19*($I$6)","v":650},{"$f":"P19*($J$6)","v":650},{"$f":"P19*($K$6)","v":650},{"$f":"P19*($L$6)","v":650},{"$f":"P19*($M$6)","v":650},null,null,{"$f":"'School YR 1'!P19","v":65}]
["PPD Test ",100,100,100,100,100,100,100,100,100,100,100,100,null,null,{"$f":"'School YR 1'!P20","v":10}]
["Drug Screening ",500,500,500,500,500,500,500,500,500,500,500,500,null,null,{"$f":"'School YR 1'!P21","v":50}]
["Background Check ",250,250,250,250,250,250,250,250,250,250,250,250,null,null,{"$f":"'School YR 1'!P22","v":25}]
["Pre-Recorded Lecture Licensing Fee",{"$f":"P23*($B$6)","v":0},{"$f":"P23*($C$6)","v":0},{"$f":"P23*($D$6)","v":0},{"$f":"P23*($E$6)","v":0},{"$f":"P23*($F$6)","v":0},{"$f":"P23*($G$6)","v":0},{"$f":"P23*($H$6)","v":0},{"$f":"P23*($I$6)","v":0},{"$f":"P23*($J$6)","v":0},{"$f":"P23*($K$6)","v":0},{"$f":"P23*($L$6)","v":0},{"$f":"P23*($M$6)","v":0},null,null,{"$f":"'School YR 1'!P23","v":0}]
["Student Attrition Refunds",{"$f":"IF(B6*0.1>0.5,$P$24*ROUNDUP($B$6*0.1,0),0)","v":0},{"$f":"IF(C6*0.1>0.5,$P$24*ROUNDUP($C$6*0.1,0),0)","v":0},{"$f":"IF(D6*0.1>0.5,$P$24*ROUNDUP($D$6*0.1,0),0)","v":0},{"$f":"IF(E6*0.1>0.5,$P$24*ROUNDUP($E$6*0.1,0),0)","v":0},{"$f":"IF(F6*0.1>0.5,$P$24*ROUNDUP($F$6*0.1,0),0)","v":0},{"$f":"IF(G6*0.1>0.5,$P$24*ROUNDUP($G$6*0.1,0),0)","v":0},{"$f":"IF(H6*0.1>0.5,$P$24*ROUNDUP($H$6*0.1,0),0)","v":0},{"$f":"IF(I6*0.1>0.5,$P$24*ROUNDUP($I$6*0.1,0),0)","v":0},{"$f":"IF(J6*0.1>0.5,$P$24*ROUNDUP($J$6*0.1,0),0)","v":0},{"$f":"IF(K6*0.1>0.5,$P$24*ROUNDUP($K$6*0.1,0),0)","v":0},{"$f":"IF(L6*0.1>0.5,$P$24*ROUNDUP($L$6*0.1,0),0)","v":0},{"$f":"IF(M6*0.1>0.5,$P$24*ROUNDUP($M$6*0.1,0),0)","v":0},null,null,{"$f":"'School YR 1'!P24","v":0}]
[]
["Total Variable Costs ",{"$f":"SUM(B12:B24)","v":3850},{"$f":"SUM(C12:C24)","v":3850},3850,3850,3850,3850,3850,3850,3850,3850,3850,3850,{"$f":"SUM(B26:M26)","v":46200}]
[]
["Less Fixed Costs"]
["Rent",{"$f":"'School YR 1'!B29","v":3000},{"$f":"'School YR 1'!C29","v":3000},{"$f":"'School YR 1'!D29","v":3000},{"$f":"'School YR 1'!E29","v":3000},{"$f":"'School YR 1'!F29","v":3000},{"$f":"'School YR 1'!G29","v":3000},{"$f":"'School YR 1'!H29","v":3000},{"$f":"'School YR 1'!I29","v":3000},{"$f":"'School YR 1'!J29","v":3000},{"$f":"'School YR 1'!K29","v":3000},{"$f":"'School YR 1'!L29","v":3000},{"$f":"'School YR 1'!M29","v":3000}]
["Utilities",{"$f":"'School YR 1'!B30","v":350},{"$f":"'School YR 1'!C30","v":350},{"$f":"'School YR 1'!D30","v":350},{"$f":"'School YR 1'!E30","v":350},{"$f":"'School YR 1'!F30","v":350},{"$f":"'School YR 1'!G30","v":350},{"$f":"'School YR 1'!H30","v":350},{"$f":"'School YR 1'!I30","v":350},{"$f":"'School YR 1'!J30","v":350},{"$f":"'School YR 1'!K30","v":350},{"$f":"'School YR 1'!L30","v":350},{"$f":"'School YR 1'!M30","v":350}]
["Professional Liability Insurance",{"$f":"'School YR 1'!B31","v":125},{"$f":"'School YR 1'!C31","v":125},{"$f":"'School YR 1'!D31","v":125},{"$f":"'School YR 1'!E31","v":125},{"$f":"'School YR 1'!F31","v":125},{"$f":"'School YR 1'!G31","v":125},{"$f":"'School YR 1'!H31","v":125},{"$f":"'School YR 1'!I31","v":125},{"$f":"'School YR 1'!J31","v":125},{"$f":"'School YR 1'!K31","v":125},{"$f":"'School YR 1'!L31","v":125},{"$f":"'School YR 1'!M31","v":125}]
["Student Insurance/Bond",{"$f":"'School YR 1'!B32","v":25},{"$f":"'School YR 1'!C32","v":25},{"$f":"'School YR 1'!D32","v":25},{"$f":"'School YR 1'!E32","v":25},{"$f":"'School YR 1'!F32","v":25},{"$f":"'School YR 1'!G32","v":25},{"$f":"'School YR 1'!H32","v":25},{"$f":"'School YR 1'!I32","v":25},{"$f":"'School YR 1'!J32","v":25},{"$f":"'School YR 1'!K32","v":25},{"$f":"'School YR 1'!L32","v":25},{"$f":"'School YR 1'!M32","v":25}]
["Lab Supplies",{"$f":"'School YR 1'!B33","v":100},{"$f":"'School YR 1'!C33","v":100},{"$f":"'School YR 1'!D33","v":100},{"$f":"'School YR 1'!E33","v":100},{"$f":"'School YR 1'!F33","v":100},{"$f":"'School YR 1'!G33","v":100},{"$f":"'School YR 1'!H33","v":100},{"$f":"'School YR 1'!I33","v":100},{"$f":"'School YR 1'!J33","v":100},{"$f":"'School YR 1'!K33","v":100},{"$f":"'School YR 1'!L33","v":100},{"$f":"'School YR 1'!M33","v":100}]
["Marketing",{"$f":"'School YR 1'!B34","v":1000},{"$f":"'School YR 1'!C34","v":1000},{"$f":"'School YR 1'!D34","v":1000},{"$f":"'School YR 1'!E34","v":1000},{"$f":"'School YR 1'!F34","v":1000},{"$f":"'School YR 1'!G34","v":1000},{"$f":"'School YR 1'!H34","v":1000},{"$f":"'School YR 1'!I34","v":1000},{"$f":"'School YR 1'!J34","v":1000},{"$f":"'School YR 1'!K34","v":1000},{"$f":"'School YR 1'!L34","v":1000},{"$f":"'School YR 1'!M34","v":1000}]
["School Administrator (Owner) Salary",{"$f":"'School YR 1'!B35","v":0},{"$f":"'School YR 1'!C35","v":0},{"$f":"'School YR 1'!D35","v":0},{"$f":"'School YR 1'!E35","v":0},{"$f":"'School YR 1'!F35","v":0},{"$f":"'School YR 1'!G35","v":0},{"$f":"'School YR 1'!H35","v":0},{"$f":"'School YR 1'!I35","v":0},{"$f":"'School YR 1'!J35","v":0},{"$f":"'School YR 1'!K35","v":0},{"$f":"'School YR 1'!L35","v":0},{"$f":"'School YR 1'!M35","v":0}]
["Program Coordinator Salary",{"$f":"'School YR 1'!B36","v":4000},{"$f":"'School YR 1'!C36","v":4000},{"$f":"'School YR 1'!D36","v":4000},{"$f":"'School YR 1'!E36","v":4000},{"$f":"'School YR 1'!F36","v":4000},{"$f":"'School YR 1'!G36","v":4000},{"$f":"'School YR 1'!H36","v":4000},{"$f":"'School YR 1'!I36","v":4000},{"$f":"'School YR 1'!J36","v":4000},{"$f":"'School YR 1'!K36","v":4000},{"$f":"'School YR 1'!L36","v":4000},{"$f":"'School YR 1'!M36","v":4000}]
["CNA Instructor Salary ",{"$f":"'School YR 1'!B37","v":2437.5},{"$f":"'School YR 1'!C37","v":2437.5},{"$f":"'School YR 1'!D37","v":2437.5},{"$f":"'School YR 1'!E37","v":2437.5},{"$f":"'School YR 1'!F37","v":2437.5},{"$f":"'School YR 1'!G37","v":2437.5},{"$f":"'School YR 1'!H37","v":2437.5},{"$f":"'School YR 1'!I37","v":2437.5},{"$f":"'School YR 1'!J37","v":2437.5},{"$f":"'School YR 1'!K37","v":2437.5},{"$f":"'School YR 1'!L37","v":2437.5},{"$f":"'School YR 1'!M37","v":2437.5}]
["Secretary Salary",{"$f":"'School YR 1'!B38","v":1000},{"$f":"'School YR 1'!C38","v":1000},{"$f":"'School YR 1'!D38","v":1000},{"$f":"'School YR 1'!E38","v":1000},{"$f":"'School YR 1'!F38","v":1000},{"$f":"'School YR 1'!G38","v":1000},{"$f":"'School YR 1'!H38","v":1000},{"$f":"'School YR 1'!I38","v":1000},{"$f":"'School YR 1'!J38","v":1000},{"$f":"'School YR 1'!K38","v":1000},{"$f":"'School YR 1'!L38","v":1000},{"$f":"'School YR 1'!M38","v":1000}]
["Incidentals/Unforseen Costs",{"$f":"'School YR 1'!B39","v":100},{"$f":"'School YR 1'!C39","v":100},{"$f":"'School YR 1'!D39","v":100},{"$f":"'School YR 1'!E39","v":100},{"$f":"'School YR 1'!F39","v":100},{"$f":"'School YR 1'!G39","v":100},{"$f":"'School YR 1'!H39","v":100},{"$f":"'School YR 1'!I39","v":100},{"$f":"'School YR 1'!J39","v":100},{"$f":"'School YR 1'!K39","v":100},{"$f":"'School YR 1'!L39","v":100},{"$f":"'School YR 1'!M39","v":100}]
["Total Fixed Costs",{"$f":"SUM(B29:B39)","v":12137.5},{"$f":"SUM(C29:C39)","v":12137.5},{"$f":"SUM(D29:D39)","v":12137.5},12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,{"$f":"SUM(B40:M40)","v":145650}]
[]
["Total Expenses",{"$f":"B26+B40","v":15987.5},15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,{"$f":"SUM(B42:M42)","v":191850}]
[]
["NET PROFIT BEFORE TAXES",{"$f":"B9-B42","v":512.5},512.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,{"$f":"SUM(B44:M44)","v":6150}]

{"sheet":"School YR 3","index":7,"n_rows":44,"n_cols":16,"rows_kept":44,"cut":false,"hidden":false,"merged":[[0,0,0,13]]}
[{"$f":" 'Instructions and Notes'!Q2  &  \" \" &  'Instructions and Notes'!Q4+2 &   \" Operating Budget\"  &  CHAR(10)  &\"(Third Year)\"","v":"New School Name ® 2025 Operating Budget\n(Third Year)"}]
["Account Name","Month 1","Month 2","Month 3","Month 4","Month 5","Month 6","Month 7","Month 8","Month 9","Month 10","Month 11","Month 12","Months 1-12"]
[{"$f":"'School YR 1'!A3","v":"Expected CNA Student Body (Course 1)\n*1 four week class"},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B34:I34, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B35:I35, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B36:I36, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B37:I237, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B38:I238, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B39:I39, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B40:I40, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B41:I41, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B42:I42, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B43:I43, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B44:I44, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"INDEX('Worker Sheet for Enrollment Pro'!B45:I45, 1,MATCH('Course Salary&Enrollment'!B7,'Worker Sheet for Enrollment Pro'!B2:I2,0))","v":10},{"$f":"SUM(B3:M3)","v":120}]
[{"$f":"'School YR 1'!A4","v":"Expected CNA Student Body (Course 2)"},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B34:I34, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B35:I35, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B36:I36, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B37:I237, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B38:I38, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B39:I39, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B40:I40, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B41:I41, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B42:I42, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B43:I43, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B44:I44, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!E4+'Course Salary&Enrollment'!E5+'Course Salary&Enrollment'!E6 >0, INDEX('Worker Sheet for Enrollment Pro'!B30:I30, 1,MATCH('Course Salary&Enrollment'!E7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"SUM(B4:M4)","v":0}]
[{"$f":"'School YR 1'!A5","v":"Expected CNA Student Body (Course 3)"},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B34:I34, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B35:I35, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B36:I36, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B37:I37, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B38:I38, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B39:I39, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B40:I40, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B41:I41, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B42:I42, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B43:I43, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B44:I44, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},{"$f":"IF('Course Salary&Enrollment'!H4+'Course Salary&Enrollment'!H5+'Course Salary&Enrollment'!H6 >0, INDEX('Worker Sheet for Enrollment Pro'!B45:I45, 1,MATCH('Course Salary&Enrollment'!H7,'Worker Sheet for Enrollment Pro'!B2:I2,0)),0)","v":0},0]
["Total Student Body",{"$f":"SUM(B3:B5)","v":10},{"$f":"SUM(C3:C5)","v":10},10,10,10,10,10,10,10,10,10,10,120]
["CNATuition Fee per Student",1600,1600,1600,1600,1600,1600,1600,1600,1600,1600,1600,1600]
["Registration Fee per Student",50,50,50,50,50,50,50,50,50,50,50,50]
["Total Revenue",{"$f":"B6*(B7+B8)","v":16500},{"$f":"C6*(C7+C8)","v":16500},16500,16500,16500,16500,16500,16500,16500,16500,16500,16500,{"$f":"SUM(B9:M9)","v":198000}]
[]
["Less Variable Costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Item Costs (From first year)"]
["Textbook ",{"$f":"P12*($B$6)","v":350},{"$f":"P12*($C$6)","v":350},{"$f":"P12*($D$6)","v":350},{"$f":"P12*($E$6)","v":350},{"$f":"P12*($F$6)","v":350},{"$f":"P12*($G$6)","v":350},{"$f":"P12*($H$6)","v":350},{"$f":"P12*($I$6)","v":350},{"$f":"P12*($J$6)","v":350},{"$f":"P12*($K$6)","v":350},{"$f":"P12*($L$6)","v":350},{"$f":"P12*($M$6)","v":350},null,null,{"$f":"'School YR 1'!P12","v":35}]
["Workbook",{"$f":"P13*($B$6)","v":180},{"$f":"P13*($C$6)","v":180},{"$f":"P13*($D$6)","v":180},{"$f":"P13*($E$6)","v":180},{"$f":"P13*($F$6)","v":180},{"$f":"P13*($G$6)","v":180},{"$f":"P13*($H$6)","v":180},{"$f":"P13*($I$6)","v":180},{"$f":"P13*($J$6)","v":180},{"$f":"P13*($K$6)","v":180},{"$f":"P13*($L$6)","v":180},{"$f":"P13*($M$6)","v":180},null,null,{"$f":"'School YR 1'!P13","v":18}]
["Uniforms ",{"$f":"P14*($B$6)","v":300},{"$f":"P14*($C$6)","v":300},{"$f":"P14*($D$6)","v":300},{"$f":"P14*($E$6)","v":300},{"$f":"P14*($F$6)","v":300},{"$f":"P14*($G$6)","v":300},{"$f":"P14*($H$6)","v":300},{"$f":"P14*($I$6)","v":300},{"$f":"P14*($J$6)","v":300},{"$f":"P14*($K$6)","v":300},{"$f":"P14*($L$6)","v":300},{"$f":"P14*($M$6)","v":300},null,null,{"$f":"'School YR 1'!P14","v":30}]
["I.D. Badges ",50,50,50,50,50,50,50,50,50,50,50,50,null,null,{"$f":"'School YR 1'!P15","v":5}]
["Blood Pressure Cuff & Stethoscope ",170,170,170,170,170,170,170,170,170,170,170,170,null,null,{"$f":"'School YR 1'!P16","v":17}]
["Second Hand Watch ",50,50,50,50,50,50,50,50,50,50,50,50,null,null,{"$f":"'School YR 1'!P17","v":5}]
["State Competency Examination ",1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,1250,null,null,{"$f":"'School YR 1'!P18","v":125}]
["CPR Certification",{"$f":"P19*($B$6)","v":650},{"$f":"P19*($C$6)","v":650},{"$f":"P19*($D$6)","v":650},{"$f":"P19*($E$6)","v":650},{"$f":"P19*($F$6)","v":650},{"$f":"P19*($G$6)","v":650},{"$f":"P19*($H$6)","v":650},{"$f":"P19*($I$6)","v":650},{"$f":"P19*($J$6)","v":650},{"$f":"P19*($K$6)","v":650},{"$f":"P19*($L$6)","v":650},{"$f":"P19*($M$6)","v":650},null,null,{"$f":"'School YR 1'!P19","v":65}]
["PPD Test ",100,100,100,100,100,100,100,100,100,100,100,100,null,null,{"$f":"'School YR 1'!P20","v":10}]
["Drug Screening ",500,500,500,500,500,500,500,500,500,500,500,500,null,null,{"$f":"'School YR 1'!P21","v":50}]
["Background Check ",250,250,250,250,250,250,250,250,250,250,250,250,null,null,{"$f":"'School YR 1'!P22","v":25}]
["Pre-Recorded Lecture Licensing Fee",{"$f":"P23*($B$6)","v":0},{"$f":"P23*($C$6)","v":0},{"$f":"P23*($D$6)","v":0},{"$f":"P23*($E$6)","v":0},{"$f":"P23*($F$6)","v":0},{"$f":"P23*($G$6)","v":0},{"$f":"P23*($H$6)","v":0},{"$f":"P23*($I$6)","v":0},{"$f":"P23*($J$6)","v":0},{"$f":"P23*($K$6)","v":0},{"$f":"P23*($L$6)","v":0},{"$f":"P23*($M$6)","v":0},null,null,{"$f":"'School YR 1'!P23","v":0}]
["Student Attrition Refunds",{"$f":"IF(B6*0.1>0.5,$P$24*ROUNDUP($B$6*0.1,0),0)","v":0},{"$f":"IF(C6*0.1>0.5,$P$24*ROUNDUP($C$6*0.1,0),0)","v":0},{"$f":"IF(D6*0.1>0.5,$P$24*ROUNDUP($D$6*0.1,0),0)","v":0},{"$f":"IF(E6*0.1>0.5,$P$24*ROUNDUP($E$6*0.1,0),0)","v":0},{"$f":"IF(F6*0.1>0.5,$P$24*ROUNDUP($F$6*0.1,0),0)","v":0},{"$f":"IF(G6*0.1>0.5,$P$24*ROUNDUP($G$6*0.1,0),0)","v":0},{"$f":"IF(H6*0.1>0.5,$P$24*ROUNDUP($H$6*0.1,0),0)","v":0},{"$f":"IF(I6*0.1>0.5,$P$24*ROUNDUP($I$6*0.1,0),0)","v":0},{"$f":"IF(J6*0.1>0.5,$P$24*ROUNDUP($J$6*0.1,0),0)","v":0},{"$f":"IF(K6*0.1>0.5,$P$24*ROUNDUP($K$6*0.1,0),0)","v":0},{"$f":"IF(L6*0.1>0.5,$P$24*ROUNDUP($L$6*0.1,0),0)","v":0},{"$f":"IF(M6*0.1>0.5,$P$24*ROUNDUP($M$6*0.1,0),0)","v":0},null,null,{"$f":"'School YR 1'!P24","v":0}]
[]
["Total Variable Costs ",{"$f":"SUM(B12:B24)","v":3850},{"$f":"SUM(C12:C24)","v":3850},3850,3850,3850,3850,3850,3850,3850,3850,3850,3850,{"$f":"SUM(B26:M26)","v":46200}]
[]
["Less Fixed Costs"]
["Rent",{"$f":"'School YR 1'!B29","v":3000},{"$f":"'School YR 1'!C29","v":3000},{"$f":"'School YR 1'!D29","v":3000},{"$f":"'School YR 1'!E29","v":3000},{"$f":"'School YR 1'!F29","v":3000},{"$f":"'School YR 1'!G29","v":3000},{"$f":"'School YR 1'!H29","v":3000},{"$f":"'School YR 1'!I29","v":3000},{"$f":"'School YR 1'!J29","v":3000},{"$f":"'School YR 1'!K29","v":3000},{"$f":"'School YR 1'!L29","v":3000},{"$f":"'School YR 1'!M29","v":3000}]
["Utilities",{"$f":"'School YR 1'!B30","v":350},{"$f":"'School YR 1'!C30","v":350},{"$f":"'School YR 1'!D30","v":350},{"$f":"'School YR 1'!E30","v":350},{"$f":"'School YR 1'!F30","v":350},{"$f":"'School YR 1'!G30","v":350},{"$f":"'School YR 1'!H30","v":350},{"$f":"'School YR 1'!I30","v":350},{"$f":"'School YR 1'!J30","v":350},{"$f":"'School YR 1'!K30","v":350},{"$f":"'School YR 1'!L30","v":350},{"$f":"'School YR 1'!M30","v":350}]
["Professional Liability Insurance",{"$f":"'School YR 1'!B31","v":125},{"$f":"'School YR 1'!C31","v":125},{"$f":"'School YR 1'!D31","v":125},{"$f":"'School YR 1'!E31","v":125},{"$f":"'School YR 1'!F31","v":125},{"$f":"'School YR 1'!G31","v":125},{"$f":"'School YR 1'!H31","v":125},{"$f":"'School YR 1'!I31","v":125},{"$f":"'School YR 1'!J31","v":125},{"$f":"'School YR 1'!K31","v":125},{"$f":"'School YR 1'!L31","v":125},{"$f":"'School YR 1'!M31","v":125}]
["Student Insurance/Bond",{"$f":"'School YR 1'!B32","v":25},{"$f":"'School YR 1'!C32","v":25},{"$f":"'School YR 1'!D32","v":25},{"$f":"'School YR 1'!E32","v":25},{"$f":"'School YR 1'!F32","v":25},{"$f":"'School YR 1'!G32","v":25},{"$f":"'School YR 1'!H32","v":25},{"$f":"'School YR 1'!I32","v":25},{"$f":"'School YR 1'!J32","v":25},{"$f":"'School YR 1'!K32","v":25},{"$f":"'School YR 1'!L32","v":25},{"$f":"'School YR 1'!M32","v":25}]
["Lab Supplies",{"$f":"'School YR 1'!B33","v":100},{"$f":"'School YR 1'!C33","v":100},{"$f":"'School YR 1'!D33","v":100},{"$f":"'School YR 1'!E33","v":100},{"$f":"'School YR 1'!F33","v":100},{"$f":"'School YR 1'!G33","v":100},{"$f":"'School YR 1'!H33","v":100},{"$f":"'School YR 1'!I33","v":100},{"$f":"'School YR 1'!J33","v":100},{"$f":"'School YR 1'!K33","v":100},{"$f":"'School YR 1'!L33","v":100},{"$f":"'School YR 1'!M33","v":100}]
["Marketing",{"$f":"'School YR 1'!B34","v":1000},{"$f":"'School YR 1'!C34","v":1000},{"$f":"'School YR 1'!D34","v":1000},{"$f":"'School YR 1'!E34","v":1000},{"$f":"'School YR 1'!F34","v":1000},{"$f":"'School YR 1'!G34","v":1000},{"$f":"'School YR 1'!H34","v":1000},{"$f":"'School YR 1'!I34","v":1000},{"$f":"'School YR 1'!J34","v":1000},{"$f":"'School YR 1'!K34","v":1000},{"$f":"'School YR 1'!L34","v":1000},{"$f":"'School YR 1'!M34","v":1000}]
["School Administrator (Owner) Salary",{"$f":"'School YR 1'!B35","v":0},{"$f":"'School YR 1'!C35","v":0},{"$f":"'School YR 1'!D35","v":0},{"$f":"'School YR 1'!E35","v":0},{"$f":"'School YR 1'!F35","v":0},{"$f":"'School YR 1'!G35","v":0},{"$f":"'School YR 1'!H35","v":0},{"$f":"'School YR 1'!I35","v":0},{"$f":"'School YR 1'!J35","v":0},{"$f":"'School YR 1'!K35","v":0},{"$f":"'School YR 1'!L35","v":0},{"$f":"'School YR 1'!M35","v":0}]
["Program Coordinator Salary",{"$f":"'School YR 1'!B36","v":4000},{"$f":"'School YR 1'!C36","v":4000},{"$f":"'School YR 1'!D36","v":4000},{"$f":"'School YR 1'!E36","v":4000},{"$f":"'School YR 1'!F36","v":4000},{"$f":"'School YR 1'!G36","v":4000},{"$f":"'School YR 1'!H36","v":4000},{"$f":"'School YR 1'!I36","v":4000},{"$f":"'School YR 1'!J36","v":4000},{"$f":"'School YR 1'!K36","v":4000},{"$f":"'School YR 1'!L36","v":4000},{"$f":"'School YR 1'!M36","v":4000}]
["CNA Instructor Salary ",{"$f":"'School YR 1'!B37","v":2437.5},{"$f":"'School YR 1'!C37","v":2437.5},{"$f":"'School YR 1'!D37","v":2437.5},{"$f":"'School YR 1'!E37","v":2437.5},{"$f":"'School YR 1'!F37","v":2437.5},{"$f":"'School YR 1'!G37","v":2437.5},{"$f":"'School YR 1'!H37","v":2437.5},{"$f":"'School YR 1'!I37","v":2437.5},{"$f":"'School YR 1'!J37","v":2437.5},{"$f":"'School YR 1'!K37","v":2437.5},{"$f":"'School YR 1'!L37","v":2437.5},{"$f":"'School YR 1'!M37","v":2437.5}]
["Secretary Salary",{"$f":"'School YR 1'!B38","v":1000},{"$f":"'School YR 1'!C38","v":1000},{"$f":"'School YR 1'!D38","v":1000},{"$f":"'School YR 1'!E38","v":1000},{"$f":"'School YR 1'!F38","v":1000},{"$f":"'School YR 1'!G38","v":1000},{"$f":"'School YR 1'!H38","v":1000},{"$f":"'School YR 1'!I38","v":1000},{"$f":"'School YR 1'!J38","v":1000},{"$f":"'School YR 1'!K38","v":1000},{"$f":"'School YR 1'!L38","v":1000},{"$f":"'School YR 1'!M38","v":1000}]
["Incidentals/Unforseen Costs",{"$f":"'School YR 1'!B39","v":100},{"$f":"'School YR 1'!C39","v":100},{"$f":"'School YR 1'!D39","v":100},{"$f":"'School YR 1'!E39","v":100},{"$f":"'School YR 1'!F39","v":100},{"$f":"'School YR 1'!G39","v":100},{"$f":"'School YR 1'!H39","v":100},{"$f":"'School YR 1'!I39","v":100},{"$f":"'School YR 1'!J39","v":100},{"$f":"'School YR 1'!K39","v":100},{"$f":"'School YR 1'!L39","v":100},{"$f":"'School YR 1'!M39","v":100}]
["Total Fixed Costs",{"$f":"SUM(B29:B39)","v":12137.5},{"$f":"SUM(C29:C39)","v":12137.5},{"$f":"SUM(D29:D39)","v":12137.5},12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,12137.5,{"$f":"SUM(B40:M40)","v":145650}]
[]
["Total Expenses",{"$f":"B26+B40","v":15987.5},15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,15987.5,{"$f":"SUM(B42:M42)","v":191850}]
[]
["NET PROFIT BEFORE TAXES",{"$f":"B9-B42","v":512.5},512.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,512.5,{"$f":"SUM(B44:M44)","v":6150}]