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{"sheet":"Factory Input Fields","index":0,"n_rows":74,"n_cols":10,"rows_kept":74,"cut":false,"hidden":false,"merged":[[8,8,8,9],[9,8,9,9],[35,3,35,9],[39,3,39,9],[40,3,40,9],[38,3,38,9],[13,3,13,6],[34,3,34,9],[27,3,27,9],[15,1,15,2],[17,3,17,9],[14,3,14,9],[25,1,25,2],[11,1,11,2],[23,1,23,2],[24,1,24,2],[19,1,19,2],[20,1,20,2],[22,1,22,2],[21,1,21,2],[40,10,40,12],[68,1,68,9],[50,1,50,9],[48,3,48,9],[65,3,65,9],[66,3,66,9],[52,2,52,3],[53,2,53,3],[54,2,54,3],[63,5,63,9],[61,5,61,9],[59,5,59,9],[60,5,60,9],[45,3,45,9],[41,1,41,2],[26,3,26,9],[28,3,28,9],[29,3,29,9],[30,3,30,9],[31,1,31,2],[33,1,33,2],[36,1,36,2],[70,1,71,1],[73,2,73,3],[72,2,72,3],[58,5,58,9],[70,2,71,3],[70,9,71,9],[62,5,62,9]]}
[null,"Labour Minute and Product Costing Calculator - Bangladesh"]
[null,"Instructions and input fields, calculation and comparison of labour minute values"]
[null,"https://api.fairwear.org/wp-content/uploads/2020/06/Guidance-for-Use-of-the-Fair-Wear-Labour-and-Minute-and-Product-Costing-Calculator-Final.pdf"]
[]
[null,"The file is filled with the mandatory wage data per grade and includes all necessary calculation formulas"]
[null,"The yellow fields in the file are your input fields, where you should insert the actual information based on your factory"]
[]
[]
[null,null,null,null,null,null,"Factory Name (optional)"]
[null,"Step","Value",null,null,null,"Responsible staff (optional)"]
[null,"1) ",83,"Insert actual BDT-US$ foreign exchange rate or foreign exchange rate you are using for your calculations."]
[null,"workforce"]
[null,"2)",null,"Insert total number of workers in the factory."]
[null,"3)",null,"Insert total number of sewing operators working actively in the prod. lines (i.e. # machines in the lines determine capacity minutes), which means:",null,null,null,{"$f":"IFERROR(C14/C13,0)","v":0},"of the workforce."]
[null,"4)",null,"Distribution of workers per Pay Grade in %\nPlease adjust the percentages to reflect the real situation regarding the distribuion of the workforce by grade level in your factory."]
[null,"Must add up to 100%",null,"Grade 1","Grade 2","Grade 3","Grade 4","Grade 5","Grade 6","Grade 7"]
[null,null,{"$f":"SUM(D17:J17)","v":1},0.01,0.03,0.25,0.19,0.21,0.12,0.19]
[null,"5)",null,"Distribution of workers according to years of service (per Pay Grade) in %\nAfter one year of service workers are entitled to a 5% wage increment, which would thus impact on the total labour cost. If this is the case for your factory, please adapt the above according to the years of service of your workforce per wage grade."]
[null,null,null,"Grade 1","Grade 2","Grade 3","Grade 4","Grade 5","Grade 6","Grade 7"]
[null,"Less than 1 Year",null,1,1,1,1,1,1,1]
[null,"Between 1 and 2 Year",null,0,0,0,0,0,0,0]
[null,"Between 2 and 3 Year",null,0,0,0,0,0,0,0]
[null,"Between 3 and 4 Year",null,0,0,0,0,0,0,0]
[null,"More than 4 Year",null,0,0,0,0,0,0,0]
[null,"Must add up to 100%",null,{"$f":"SUM(D20:D24)","v":1},1,1,1,1,1,1]
[null,"paid leave"]
[null,"6)",11,"Total number of paid public holiday (i.e. festival leave) days per year when the factory is closed and workers are paid. As per law, workers are entitled to a minimum of 11 days. "]
[null,null,18,"Total number of earned leave days. As per law, workers are entitled to 18 days of paid earned leave. "]
[null,null,14,"Total number of paid medical leave. As per law, workers are entitled to a maximum of 14 days of paid medical leave. "]
[null,null,10,"Total number of paid casual leave. As per law, workers are entitled to a maximum of 10 days of paid casual leave. "]
[null,null,{"$f":"SUM(C27:C30)","v":53},"Total average number of paid leave days taken annually per worker."]
[null,"overtime"]
[null,"7)",null,"Insert the average weekly Overtime Hours of your factory."]
[null,"capacity minutes"]
[null,null,{"$f":"48*4.33*60+C33*4.33*60-((C31/12*8*60))-((C31/12*C33/6)*60)","v":10350.4},"Total capacity minutes per worker/month, based on regular (48 h/w) and overtime hours (C33) and adjusted for the total average number of paid leave taken annually per worker (C31). "]
[null,null,{"$f":"C14*C35","v":0},"Total monthly sewing minutes capacity. Capacity minutes per worker/month (C35) multiplied by the number of sewing operators (C14).  "]
[null,"paid benefits"]
[null,"8)",null,"Insert total number of months paid per worker per YEAR as festival bonus, e.g. 1 or 2 (months)."]
[null,"9)",null,"Insert the total amount of attendance bonuses paid per MONTH in BDT. If this value is very volatile, calculate the average figure of the last 6 - 12 month based on the data available."]
[null,"10)",null,"Insert the total amount in productivity bonuses you pay per MONTH in BDT. If this value is very volatile, calculate the average figure of the last 6 - 12 month based on the data available."]
[null,"11)",null,"Insert all other bonuses you are providing to your workforce which are not mentioned in the file. This can also be the cost for in kind benefits. Add all bonuses together and insert the total amount per MONTH in BDT."]
[null,"employer on-costs"]
[null,"12)",null,"Insert the total amount you pay for group insurance according to your company policy per YEAR in BDT."]
[null,"13)",null,"If you pay into a Provident Fund, please indicate the total amount you pay for your workers per YEAR in BDT."]
[null,"15)",null,"Insert the total amount of maternity benefits you paid per YEAR in BDT (e.g. based on previous year)."]
[null,"14)",null,"Insert total amount paid in severence payments for the entire factory per YEAR in BDT. This could be affected due to Covid-19."]
[null,"16)",null,"Any additional employer labour-related on-costs (e.g. service benefits, etc.) paid per YEAR in BDT."]
[]
[null,"17)",16000,"If applicable, insert the Target Wage selected for grade 7, in order to compare the labour minute value based on 2013/2018 minimum wage and the applied target wage. Grades 1-6 are increased with the same nominal increase as for grade 7. However, different models are possible, which need to be discussed with management and worker representatives. This could then be adjusted in the coloured cells in the Worksheet 'Target Wage'. Please note that this would remove the formula."]
[]
[null,"Once you have inserted all above you should get following information:"]
[]
[null,"Wage grade 7","Description",null,"Labour Cost  avg. worker","Capacity Minutes","BDT Labour Minute Value ","US$ Labour Minute Value ","Difference (absolute)","Increment (in%)"]
[null,8000,"Labour Minute Value \n(based on 2018 Legal Minimum Wage)",null,{"$f":"'2018 LMW'!D42","v":9276.2749999999996},{"$f":"C35","v":10350.4},{"$f":"E54/F54","v":0.8962238174370073},{"$f":"'2018 LMW'!D45","v":1.0797877318518161E-2}]
[null,{"$f":"C49","v":16000},"Labour Minute Value \n(based on Target Wage)",null,{"$f":"'Target Wage'!D42","v":17276.275000000001},{"$f":"C35","v":10350.4},1.6691408061524193,{"$f":"'Target Wage'!D45","v":2.0110130194607462E-2},{"$f":"H55-H54","v":9.3122528760893018E-3},{"$f":"IFERROR((H55-H54)/H54,0)","v":0.86241513969777739}]
[]
[null,"Monthly Operational Expenses in the Factory"]
[null,null,"in BDT","in USD","per minute ","(operational expenses divided by the total monthly sewing minutes (C36)"]
[null,"20)",null,{"$f":"C59/C11","v":0},{"$f":"IFERROR((C59/$C$36)/$C$11,0)","v":0},"Insert the total amount paid for Direct Labour (i.e. sewing operators) per month in BDT."]
[null,"21)",null,{"$f":"C60/C11","v":0},{"$f":"IFERROR((C60/$C$36)/$C$11,0)","v":0},"Insert the total amount paid for Indirect Labour (all other labour costs besides sewing, e.g. cutting, QC, maintainance, security, cleaning, office staff etc.) per month in BDT."]
[null,null,{"$f":"SUM(C59:C60)","v":0},{"$f":"D60+D59","v":0},{"$f":"IFERROR((C61/$C$36)/$C$11,0)","v":0},"Total labour costs per month in BDT / Labour Minute Costs (calculated by dividing with sewing capacity minutes: C36)"]
[null,"22)",null,{"$f":"C62/C11","v":0},{"$f":"IFERROR((C62/$C$36)/$C$11,0)","v":0},"Insert the average overhead costs in the factory: rent, fuel, electricity, training, interest payments, depreciation on building, safety measures, etc. per month in BDT."]
[null,"23)",null,{"$f":"C63/C11","v":0},{"$f":"IFERROR((C63/$C$36)/$C$11,0)","v":0},"If applicable, Insert the total additional costs per month for Covid-19 measures (e.g. face masks, desinfectants, temperature scanning, etc).  One could us the Covid worksheet to calculate this."]
[null,null,{"$f":"SUM(C61:C63)","v":0},{"$f":"SUM(D61:D63)","v":0},{"$f":"SUM(E61:E63)","v":0},"Total factory expenses per month in BDT / working minute costs (which can be compared with the working minute costs based on prevailing (2018) min. wage (Cell I-75) as a plausibility check)."]
[]
[null,null,{"$f":"IFERROR(C59/C61,0)","v":0},"Total percentage paid for Direct Labour, i.e. sewing (based on step 20 above)."]
[null,null,{"$f":"IFERROR(C60/C61,0)","v":0},"Total percentage paid for Indirect Labour, i.e. all other labour costs besides sewing, e.g. cutting, QC, maintainance, security, cleaning, office staff etc (based on step 21 above)."]
[]
[null,"Once you have inserted all above you should get following information:"]
[]
[null,"Wage grade 7","Description",null,"Direct Labour (A)","Indirect Labour  (B)","Factory Labour Minute Value (C)","Overhead (D)","Total Working Minute Cost (C+D)","Increment (in%)"]
[null,null,null,null,{"$f":"C66","v":0},{"$f":"C67","v":0},"A+B"]
[null,8000,"Factory Labour/Working Minute Value  \n(based on 2018 Legal Minimum Wage)",null,{"$f":"H54","v":1.0797877318518161E-2},{"$f":"IFERROR(G73*C67,0)","v":0},{"$f":"IFERROR(E73/C66,0)","v":0},{"$f":"E62+E63","v":0},{"$f":"SUM(G73:H73)","v":0}]
[null,{"$f":"C49","v":16000},"Factory Labour/Working Minute Value \n(based on Target Wage)",null,{"$f":"H55","v":2.0110130194607462E-2},{"$f":"IFERROR(G74*C67,0)","v":0},{"$f":"IFERROR(E74/C66,0)","v":0},{"$f":"E62+E63","v":0},0,{"$f":"IFERROR((I74-I73)/I73,0)","v":0}]

{"sheet":"Product Style Costing","index":1,"n_rows":45,"n_cols":10,"rows_kept":45,"cut":false,"hidden":false,"merged":[[34,2,34,3],[34,4,34,5],[34,6,34,9],[35,2,35,3],[35,4,35,5],[35,6,35,9],[43,3,43,6],[36,2,36,3],[36,4,36,5],[36,6,36,9],[37,2,37,3],[37,6,37,9],[38,6,38,9],[39,6,39,9],[40,2,40,3],[40,6,40,9],[41,2,41,3],[41,6,41,9],[27,2,27,3],[27,4,27,5],[27,6,27,9],[29,1,33,1],[29,2,29,3],[29,6,32,9],[32,2,32,3],[33,2,33,3],[33,4,33,5],[33,6,33,9],[28,2,28,3],[28,4,28,5],[28,6,28,9],[25,2,25,3],[25,4,25,5],[25,6,25,9],[26,4,26,5],[26,6,26,9],[26,2,26,3],[23,2,23,3],[23,4,23,5],[23,6,23,9],[24,2,24,3],[24,4,24,5],[24,6,24,9],[21,2,21,3],[21,4,21,5],[21,6,21,9],[22,2,22,3],[22,4,22,5],[22,6,22,9],[15,2,15,3],[16,2,16,3],[20,2,20,3],[20,4,20,5],[20,6,20,9],[8,8,8,9],[11,1,11,9],[13,1,14,1],[13,2,14,3],[13,9,14,9],[9,8,9,9]]}
[null,"Product Style Costing Calculator - Bangladesh"]
[null,"Instructions and input fields, calculation and comparison of labour minute values"]
[null,"https://api.fairwear.org/wp-content/uploads/2020/06/Guidance-for-Use-of-the-Fair-Wear-Labour-and-Minute-and-Product-Costing-Calculator-Final.pdf"]
[]
[null,"The file is filled with the mandatory wage data per grade and includes all necessary calculation formulas"]
[null,"The yellow fields in the file are your input fields, where you should insert the actual information based on your factory"]
[]
[]
[null,null,null,null,null,null,"Brand Name"]
[null,null,null,null,null,null,"Responsible staff (optional)"]
[]
[null,"From the Worksheet \"Factory Input Fields' you should get following information:"]
[]
[null,"Wage grade 7","Description",null,"Direct Labour (A)","Indirect Labour  (B)","Factory Labour Minute Value (C)","Overhead (D)","Total Working Minute Cost (C+D)","Increment (in%)"]
[null,null,null,null,{"$f":"'Factory Input Fields'!E72","v":0},{"$f":"'Factory Input Fields'!F72","v":0},"A+B"]
[null,8000,"Factory Labour/Working Minute Value  \n(based on 2018 Legal Minimum Wage)",null,{"$f":"'Factory Input Fields'!E73","v":1.0797877318518161E-2},{"$f":"'Factory Input Fields'!F73","v":0},{"$f":"'Factory Input Fields'!G73","v":0},{"$f":"'Factory Input Fields'!H73","v":0},{"$f":"SUM(G16:H16)","v":0}]
[null,{"$f":"'Factory Input Fields'!B74","v":16000},"Factory Labour/Working Minute Value \n(based on Target Wage)",null,{"$f":"'Factory Input Fields'!E74","v":2.0110130194607462E-2},{"$f":"'Factory Input Fields'!F74","v":0},{"$f":"'Factory Input Fields'!G74","v":0},{"$f":"'Factory Input Fields'!H74","v":0},0,{"$f":"IFERROR((I17-I16)/I16,0)","v":0}]
[]
[null,"Calculating the cost for a product style"]
[]
[null,null,"Items provided by the factory",null,"Details / Calculations",null,"Notes"]
[null,"1)","Style Name",null,null,null,"Style name or number of the Product"]
[null,"2)","Standard Allowed Minutes",null,null,null,"Standard Allowed Minutes (sewing) of the style you want to calculate per piece. "]
[null,"3)","Efficiency Percentage",null,null,null,"Depending on your cost calculation the factory or line efficiency value. Note: One could adjust this % to calculate the impact of Covid-19 on labour (and product) costs due to possible efficiency loss. "]
[null,null,"Actual number of sewing \nminutes for style",null,{"$f":"IFERROR(E23/E24,0)","v":0},null,"Note: if you don't know the SAM and efficiency percentage, simply indicate the actual labour minutes under 2, and 100% efficiency under 3."]
[null,"4)","Fabric",null,null,null,"Fabric costs per piece (incl. wastage %) in USD"]
[null,"5)","Accessories",null,null,null,"Costs for accessories (buttons, zippers, etc) per piece in USD"]
[null,"6)","Polybag, packaging, labelling",null,null,null,"Total amount per piece for polybag, packaging, hangtag"]
[null,null,"Total Material Costs",null,{"$f":"SUM(E26:G28)","v":0}]
[null,"Total CM Costs","Labour Cost",null,"at 2018 LMW","at Target Wage","Factory labour minute value x SAM / efficiency %"]
[null,null,"Direct",{"$f":"'Factory Input Fields'!$E$72","v":0},{"$f":"E25*'Factory Input Fields'!$E$73","v":0},{"$f":"E25*'Factory Input Fields'!$E$74","v":0}]
[null,null,"Indirect",{"$f":"'Factory Input Fields'!$F$72","v":0},{"$f":"E25*'Factory Input Fields'!$F$73","v":0},{"$f":"E25*'Factory Input Fields'!$F$74","v":0}]
[null,null,"Total labour cost",null,{"$f":"SUM(E31:E32)","v":0},{"$f":"SUM(F31:F32)","v":0}]
[null,null,"Overhead Cost (elecricity, fuel ..)",null,{"$f":"'Factory Input Fields'!$H$73*E25","v":0},null,"Overhead cost per minute (H16) x minutes spent on style (step 2-3)."]
[null,"7)","Outsourced processes",null,null,null,"If applicable, amount for outsourced processes (e.g. embroidery, washing, printing) per piece in USD"]
[null,"8)","Logistic costs (inbound-outbound) ",null,null,null,"Freight cost to bring material to factory and finished goods to buyer (depending on INCOTERMS agreed) per piece in USD"]
[null,"9)","Import tax and duties",null,null,null,"Cost for import tax and duties calculated per piece in USD"]
[null,null,"Total",null,{"$f":"E29+E33+E35+E36+E34+E37","v":0},{"$f":"E29+F33+E35+E36+E34+E37","v":0}]
[null,"10)","Profit Margin",null,{"$f":"D39*E$38","v":0},{"$f":"D39*F$38","v":0},"Insert your profit margin."]
[null,"11)","Buying House Commission",null,{"$f":"D40*E$38","v":0},{"$f":"D40*F$38","v":0},"If applicable, insert the buying houses commission %"]
[null,null,"FOB PRICE",null,{"$f":"SUM(E38:E40)","v":0},{"$f":"SUM(F38:F40)","v":0}]
[null,null,"% increase",null,{"$f":"IFERROR((E41-#REF!)/#REF!,0)","v":0},{"$f":"IFERROR((F41-#REF!)/#REF!,0)","v":0}]
[]
[null,"12)",null,"CHECK: insert the FOB price you receive from the buyer (in USD).",null,null,null,null,"Date:"]
[null,"13)",null,"Insert the order size (# pieces)",{"$f":"C45*E41","v":0},{"$f":"C45*F41","v":0},"Order Value"]

{"sheet":"COVID","index":2,"n_rows":54,"n_cols":10,"rows_kept":54,"cut":false,"hidden":false,"merged":[[51,6,51,9],[52,2,52,3],[52,7,53,9],[53,2,53,3],[48,2,48,3],[48,4,48,5],[48,6,48,9],[49,2,49,3],[49,7,49,9],[50,6,50,9],[46,2,46,3],[46,4,46,5],[46,6,46,9],[47,2,47,3],[47,4,47,5],[47,6,47,9],[40,2,40,3],[40,4,40,5],[40,6,40,9],[41,1,45,1],[41,2,41,3],[41,6,44,9],[44,2,44,3],[45,2,45,3],[45,6,45,9],[38,2,38,3],[38,4,38,5],[38,6,38,9],[39,2,39,3],[39,4,39,5],[39,6,39,9],[35,2,35,3],[35,6,35,9],[36,2,36,3],[36,6,36,9],[37,2,37,3],[37,4,37,5],[37,6,37,9],[33,2,33,3],[33,4,33,5],[33,6,33,9],[34,2,34,3],[34,4,34,5],[34,6,34,9],[24,2,24,3],[26,1,27,3],[26,9,27,9],[28,1,28,3],[32,2,32,3],[32,6,32,9],[21,5,22,5],[21,6,22,6],[21,7,22,7],[21,8,22,8],[21,9,22,9],[23,2,23,3],[15,2,15,4],[16,2,16,4],[17,2,17,4],[18,2,18,4],[21,1,22,3],[21,4,22,4],[6,8,7,8],[8,2,8,4],[14,2,14,4],[6,1,7,4],[6,5,7,5],[6,6,7,6],[6,7,7,7],[9,2,9,4],[10,2,10,4],[11,2,11,4],[12,2,12,4],[13,2,13,4]]}
[null,"Impact of COVID-19 on Product Style Costing"]
[]
[null,"https://api.fairwear.org/wp-content/uploads/2020/06/Guidance-for-Use-of-the-Fair-Wear-Labour-and-Minute-and-Product-Costing-Calculator-Final.pdf"]
[]
[null,"The yellow fields in the file are your input fields, where you should insert the actual information based on your factory"]
[]
[null,"Additional expenditures because of Covid-19",null,null,null,"Required amount (BDT)","# Months  for depreciation","Amount per month (BDT)","Amount per month (USD)"]
[]
[null,null,"Monthly Variable costs"]
[null,null,"Facemasks / gloves, etc",null,null,null,null,null,{"$f":"H10/'Factory Input Fields'!C11","v":0}]
[null,null,"Desinfectants / soap / dispensers, etc.",null,null,null,null,null,{"$f":"H11/'Factory Input Fields'!C11","v":0}]
[null,null,"Other:",null,null,null,null,null,{"$f":"H12/'Factory Input Fields'!C11","v":0}]
[null,null,"Investments needed"]
[null,null,"Infrared Thermometers",null,null,null,null,{"$f":"IFERROR(F14/G14,0)","v":0},{"$f":"H14/'Factory Input Fields'!$C$11","v":0}]
[null,null,"Plastic/Plexiglass dividers",null,null,null,null,{"$f":"IFERROR(F15/G15,0)","v":0},{"$f":"H15/'Factory Input Fields'!$C$11","v":0}]
[null,null,"Ventilators",null,null,null,null,{"$f":"IFERROR(F16/G16,0)","v":0},{"$f":"H16/'Factory Input Fields'!$C$11","v":0}]
[null,null,"Refitting the building for social distancing",null,null,null,null,{"$f":"IFERROR(F17/G17,0)","v":0},{"$f":"H17/'Factory Input Fields'!$C$11","v":0}]
[null,null,"Other:",null,null,null,null,{"$f":"IFERROR(F18/G18,0)","v":0},{"$f":"H18/'Factory Input Fields'!$C$11","v":0}]
[null,null,"Total",null,null,null,null,{"$f":"SUM(H10:H18)","v":0},{"$f":"SUM(I10:I18)","v":0}]
[null,"Note: one can insert the monthly expenses for Covid-19 safety measures in Step 22 on the 'Input Fields' worksheet."]
[]
[null,"Items that are affected because of Covid",null,null,"Pre-Covid","Covid","Additional per YEAR","Additional per month in BDT","Additional per month in USD","Increase in minute value"]
[]
[null,"13)","Insert total amount paid in Severence Payments Pre-Covid for the entire factory in BDT PER YEAR. ",null,null,{"$f":"'Factory Input Fields'!C46","v":0},{"$f":"F24-E24","v":0},{"$f":"G24/12","v":0},{"$f":"H24/'Factory Input Fields'!C11","v":0},{"$f":"IFERROR(I24/'Factory Input Fields'!C36,0)","v":0}]
[null,"21)","If applicable, Insert the total additional costs per month for Covid-19 measures (e.g. face masks, desinfectants, temperature scanning, etc).  ",null,null,null,null,{"$f":"H19","v":0},{"$f":"H25/'Factory Input Fields'!C11","v":0},{"$f":"IFERROR(I25/'Factory Input Fields'!C36,0)","v":0}]
[]
[null,"Description",null,null,"Direct Labour (A)","Indirect Labour  (B)","Factory Labour Minute Value (C)","Overhead (D)","Increase in Total Working Minute Cost ","Increment (in%)"]
[null,null,null,null,{"$f":"'Factory Input Fields'!C66","v":0},{"$f":"'Factory Input Fields'!C67","v":0},"A+B",null,"(C+D)"]
[null,"Additional costs per minute",null,null,{"$f":"J24","v":0},{"$f":"G29*F28","v":0},{"$f":"IFERROR(E29/E28,0)","v":0},{"$f":"J25","v":0},{"$f":"SUM(G29:H29)","v":0}]
[]
[null,"Calculating the Impact of Covid-19 on the cost for a product style"]
[]
[null,null,"Items provided by the factory",null,"Pre-Covid","Covid","Notes"]
[null,"22)","Style Name / Number",null,{"$f":"_xlfn.SINGLE('Factory Input Fields'!#REF!)","v":{"$error":"#REF!"}},null,"Style name or number of the Product"]
[null,"23)","Standard Allowed Minutes",null,{"$f":"'Factory Input Fields'!#REF!","v":{"$error":"#REF!"}},null,"Standard Allowed (sewing) Minutes of the style you want to calculate per piece. "]
[null,"24)","Efficiency Percentage",null,null,{"$f":"'Factory Input Fields'!#REF!","v":{"$error":"#REF!"}},"One could calculate the impact of Covid-19 by inserting the efficiency percentage pre-Covid. This would clarify the loss in efficiency and hence the additional number of minutes required to make the product. "]
[null,null,"Actual number of sewing minutes for style",null,{"$f":"IFERROR(E35/E36,0)","v":0},{"$f":"IFERROR(E35/F36,0)","v":0},"Note: if you don't know the SAM and efficiency percentage, simply indicate the actual labour minutes under 23, and 100% efficiency under 24."]
[null,"25)","Fabric",null,{"$f":"_xlfn.SINGLE('Factory Input Fields'!#REF!)","v":{"$error":"#REF!"}},null,"Fabric costs per piece (incl. wastage %) in USD"]
[null,"26)","Accessories",null,{"$f":"_xlfn.SINGLE('Factory Input Fields'!#REF!)","v":{"$error":"#REF!"}},null,"Costs for accessories (buttons, zippers, etc) per piece in USD"]
[null,"27)","Polybag, packaging, labelling",null,{"$f":"_xlfn.SINGLE('Factory Input Fields'!#REF!)","v":{"$error":"#REF!"}},null,"Total amount per piece for polybag, packaging, hangtag"]
[null,null,"Total Material Costs",null,{"$f":"SUM(E38:F40)","v":{"$error":"#REF!"}}]
[null,"Total CM Costs","Labour Cost",null,"at 2020 LMW \nPre Covid","at 2020 LMW  \nCovid","Factory labour minute value x SAM / efficiency %\n\nLabour costs could increase due to Covid-19 because the factory labour minute value has increased (i.e. because if increased severence pay), and because the number of minutes required to make the product increased (due to a drop in efficiency. "]
[null,null,"Direct",{"$f":"E28","v":0},{"$f":"('Factory Input Fields'!E73-COVID!E29)*COVID!E37","v":0},{"$f":"F37*'Factory Input Fields'!E73","v":0}]
[null,null,"Indirect",{"$f":"F28","v":0},{"$f":"('Factory Input Fields'!F73-COVID!F29)*COVID!E37","v":0},{"$f":"F37*'Factory Input Fields'!F73","v":0}]
[null,null,"Total labour cost",null,{"$f":"SUM(E43:E44)","v":0},{"$f":"SUM(F43:F44)","v":0}]
[null,null,"Overhead Cost (electricity, fuel ..)",null,{"$f":"E37*'Factory Input Fields'!E62","v":0},{"$f":"F37*('Factory Input Fields'!E62+'Factory Input Fields'!E63)","v":0},"Monthly overhead costs (step 20-21) divided by monthly sewing minutes -C18) x minutes spent on style (Cell- E65). Overhead could increase because of Covid-19."]
[null,"28)","Outsourced processes",null,{"$f":"_xlfn.SINGLE('Factory Input Fields'!#REF!)","v":{"$error":"#REF!"}},null,"If applicable, amount paid per piece for outsourced processes (e.g. embroidery, washing, printing) in USD"]
[null,"29)","Logistic costs (inbound-outbound) ",null,{"$f":"_xlfn.SINGLE('Factory Input Fields'!#REF!)","v":{"$error":"#REF!"}},null,"Cost for logistics (inbound and out-bound) calculated per piece in USD"]
[null,"30)","Import tax and duties",null,{"$f":"_xlfn.SINGLE('Factory Input Fields'!#REF!)","v":{"$error":"#REF!"}},null,"Cost for import tax and duties calculated per piece in USD"]
[null,null,"Total Garment Manufacturing Cost",null,{"$f":"E49+E48+E47+E46+E45+E41","v":{"$error":"#REF!"}},{"$f":"E49+E48+E47+F46+F45+E41","v":{"$error":"#REF!"}},{"$f":"F50-E50","v":{"$error":"#REF!"}},"Difference because of Covid"]
[null,"31)","Mark-up %",{"$f":"'Factory Input Fields'!#REF!","v":{"$error":"#REF!"}},{"$f":"D51*E50","v":{"$error":"#REF!"}},{"$f":"D51*F50","v":{"$error":"#REF!"}},"Insert your mark-up %"]
[null,"32)","Buying House Commission",{"$f":"'Factory Input Fields'!#REF!","v":{"$error":"#REF!"}},{"$f":"F50*D52","v":{"$error":"#REF!"}},{"$f":"F50*D52","v":{"$error":"#REF!"}},"If applicable, insert the percentage you pay to a buying house or agent"]
[null,null,"Factory Selling Price ",null,{"$f":"SUM(E50:E52)","v":{"$error":"#REF!"}},{"$f":"SUM(F50:F52)","v":{"$error":"#REF!"}},{"$f":"F53-E53","v":{"$error":"#REF!"}},"Difference because of Covid"]
[null,null,"% increase",null,null,null,{"$f":"IFERROR((F53-E53)/E53,0)","v":0}]

{"sheet":"2018 LMW","index":3,"n_rows":45,"n_cols":20,"rows_kept":45,"cut":false,"hidden":false,"merged":[[29,17,29,18],[7,1,8,2],[7,3,7,4],[7,5,7,6],[7,7,7,8],[16,5,16,6],[27,1,32,1],[20,15,20,16],[19,15,19,16],[18,7,18,8],[18,9,18,10],[19,11,19,12],[19,13,19,14],[20,11,20,12],[20,13,20,14],[16,11,16,12],[16,13,16,14],[17,11,17,12],[17,13,17,14],[18,11,18,12],[18,13,18,14],[17,15,17,16],[30,17,30,18],[32,17,32,19],[3,10,3,12],[4,1,4,2],[4,4,4,6],[4,10,4,12],[7,15,7,16],[7,17,8,19],[9,17,9,19],[10,17,10,19],[11,17,11,19],[3,1,3,2],[3,4,3,6],[14,17,14,19],[21,17,21,19],[9,1,14,1],[12,17,12,19],[13,17,13,19],[7,9,7,10],[7,11,7,12],[17,7,17,8],[17,9,17,10],[7,13,7,14],[34,17,34,19],[26,17,26,19],[27,17,27,18],[28,17,28,18],[31,17,31,18],[33,1,33,2],[16,1,20,1],[16,15,16,16],[18,15,18,16],[17,3,17,4],[18,3,18,4],[19,3,19,4],[20,3,20,4],[17,5,17,6],[18,5,18,6],[16,7,16,8],[24,17,24,18],[23,17,23,18],[25,17,25,18],[22,17,22,18],[16,3,16,4],[33,17,33,19],[16,9,16,10],[16,17,20,19],[35,17,35,19],[36,1,36,2],[36,3,36,4],[36,5,36,6],[36,7,36,8],[36,9,36,10],[36,11,36,12],[36,13,36,14],[36,15,36,16],[35,1,35,2],[35,3,35,4],[35,5,35,6],[35,7,35,8],[35,9,35,10],[35,11,35,12],[35,13,35,14],[35,15,35,16],[36,17,36,19],[37,11,37,12],[37,13,37,14],[37,15,37,16],[39,18,39,19],[38,17,38,19],[39,1,39,2],[39,15,39,16],[37,17,37,19],[38,1,38,2],[38,3,38,4],[38,5,38,6],[38,7,38,8],[38,9,38,10],[38,11,38,12],[38,13,38,14],[38,15,38,16],[39,3,39,4],[39,5,39,6],[39,7,39,8],[39,9,39,10],[39,11,39,12],[39,13,39,14],[37,7,37,8],[37,1,37,2],[45,1,45,2],[45,3,45,4],[44,1,44,2],[44,3,44,4],[44,5,45,5],[19,9,19,10],[20,7,20,8],[20,9,20,10],[37,9,37,10],[43,1,43,2],[43,3,43,4],[37,3,37,4],[37,5,37,6],[19,5,19,6],[20,5,20,6],[41,1,41,2],[41,3,41,4],[42,1,42,2],[42,3,42,4],[19,7,19,8],[34,1,34,2],[22,1,26,1]]}
[]
[null,"Labour Minute Value based on 2018 Legal Minimum Wage"]
[]
[null,"Exchange rate BDT - US$ \n(change to actual) ",null,null,"Average OT Hours per week",null,null,null,null,null,"Total number of workers"]
[null,{"$f":"'Factory Input Fields'!C11","v":83},null,null,{"$f":"'Factory Input Fields'!C33","v":0},null,null,null,null,null,{"$f":"'Factory Input Fields'!C13","v":0}]
[]
[]
[null,"Wage Item",null,"Grade 1 \"2018 LMW\"",null,"Grade 2 \"2018 LMW\"",null,"Grade 3 \"2018 LMW\"",null,"Grade 4 \"2018 LMW\"",null,"Grade 5 \"2018 LMW\"",null,"Grade 6 \"2018 LMW\"",null,"Grade 7 \"2018 LMW\"",null,"Explanatory Notes"]
[null,null,null,"Regular working hours (48h)","Overtime hours ","Regular working hours (48h)","Overtime hours ","Regular working hours (48h)","Overtime hours","Regular working hours (48h)","Overtime hours","Regular working hours (48h)","Overtime hours","Regular working hours (48h)","Overtime hours","Regular working hours (48h)","Overtime hours"]
[null,"Legal Minimum Wage\n\n(Pay for time worked)","Basic Wage",10938,null,9044,null,5330,null,4998,null,4683,null,4380,null,4100,null,"6 days a week, 8h/day; 48h/week  x 4,33 = 208 h/month"]
[null,null,"OT Wage",null,{"$f":"D10/208*($E$5*208/48)*2","v":0},null,{"$f":"F10/208*($E$5*208/48)*2","v":0},null,{"$f":"H10/208*($E$5*208/48)*2","v":0},null,{"$f":"J10/208*($E$5*208/48)*2","v":0},null,{"$f":"L10/208*($E$5*208/48)*2","v":0},null,{"$f":"N10/208*($E$5*208/48)*2","v":0},null,{"$f":"P10/208*($E$5*208/48)*2","v":0},"(example 60h work/week; 2 hours per day x 26 days = 52*OT h / month\nActual Overtime per week should be inserted in column \" E5 \""]
[null,null,"House Rent",{"$f":"0.5*D10","v":5469},null,{"$f":"0.5*F10","v":4522},null,{"$f":"0.5*H10","v":2665},null,{"$f":"0.5*J10","v":2499},null,{"$f":"0.5*L10","v":2341.5},null,{"$f":"0.5*N10","v":2190},null,2050]
[null,null,"Medical Allowance",600,null,600,null,600,null,600,null,600,null,600,null,600]
[null,null,"Transport",350,null,350,null,350,null,350,null,350,null,350,null,350]
[null,null,"Food",900,null,900,null,900,null,900,null,900,null,900,null,900]
[null,null,"Subtotal",{"$f":"SUM(D10:D15)","v":18257},{"$f":"SUM(E10:E15)","v":0},15416,0,9845,0,9347,0,8874.5,0,8420,0,8000,0]
[null,"Adjusted for \nYears of service of Workers","Less than 1 Year",{"$f":"'Factory Input Fields'!D20","v":1},null,{"$f":"'Factory Input Fields'!E20","v":1},null,{"$f":"'Factory Input Fields'!F20","v":1},null,{"$f":"'Factory Input Fields'!G20","v":1},null,{"$f":"'Factory Input Fields'!H20","v":1},null,{"$f":"'Factory Input Fields'!I20","v":1},null,{"$f":"'Factory Input Fields'!J20","v":1},null,"Workers' years of service (5% yearly increase) within a certain pay grade need to be considered when implementing new wages.  \n\nAfter 1 year of service, workers are entitled to 5% increment on the basic wage, while housing equals 50% of basic. Example worker in grade 7:after one year the wage would be 4,100x1.05 +4,100x0.5x1.05 +600+350+900 = 8,308."]
[null,null,"Between 1 and 2 Year",{"$f":"'Factory Input Fields'!D21","v":0},null,{"$f":"'Factory Input Fields'!E21","v":0},null,{"$f":"'Factory Input Fields'!F21","v":0},null,{"$f":"'Factory Input Fields'!G21","v":0},null,{"$f":"'Factory Input Fields'!H21","v":0},null,{"$f":"'Factory Input Fields'!I21","v":0},null,{"$f":"'Factory Input Fields'!J21","v":0}]
[null,null,"Between 2 and 3 Year",{"$f":"'Factory Input Fields'!D22","v":0},null,{"$f":"'Factory Input Fields'!E22","v":0},null,{"$f":"'Factory Input Fields'!F22","v":0},null,{"$f":"'Factory Input Fields'!G22","v":0},null,{"$f":"'Factory Input Fields'!H22","v":0},null,{"$f":"'Factory Input Fields'!I22","v":0},null,{"$f":"'Factory Input Fields'!J22","v":0}]
[null,null,"Between 3 and 4 Year",{"$f":"'Factory Input Fields'!D23","v":0},null,{"$f":"'Factory Input Fields'!E23","v":0},null,{"$f":"'Factory Input Fields'!F23","v":0},null,{"$f":"'Factory Input Fields'!G23","v":0},null,{"$f":"'Factory Input Fields'!H23","v":0},null,{"$f":"'Factory Input Fields'!I23","v":0},null,{"$f":"'Factory Input Fields'!J23","v":0}]
[null,null,"More than 4 Year",{"$f":"'Factory Input Fields'!D24","v":0},null,{"$f":"'Factory Input Fields'!E24","v":0},null,{"$f":"'Factory Input Fields'!F24","v":0},null,{"$f":"'Factory Input Fields'!G24","v":0},null,{"$f":"'Factory Input Fields'!H24","v":0},null,{"$f":"'Factory Input Fields'!I24","v":0},null,{"$f":"'Factory Input Fields'!J24","v":0}]
[null,null,"SubTOTAL 1",{"$f":"D10*D17+D10*D18*1.05+D10*D19*1.05*1.05+D10*D20*1.05*1.05*1.05+D10*D21*1.05*1.05*1.05*1.05+D13+D14+D15+D17*0.5*D10+D18*D10*0.5*1.05+D19*D10*0.5*1.05*1.05+D20*D10*0.5*1.05*1.05*1.05+D21*D10*0.5*1.05*1.05*1.05*1.05","v":18257},{"$f":"E11*D17+E11*D18*1.05+E11*D19*1.05*1.05+E11*D20*1.05*1.05*1.05+E11*D21*1.05*1.05*1.05*1.05","v":0},{"$f":"F10*F17+F10*F18*1.05+F10*F19*1.05*1.05+F10*F20*1.05*1.05*1.05+F10*F21*1.05*1.05*1.05*1.05+F13+F14+F15+F17*0.5*F10+F18*F10*0.5*1.05+F19*F10*0.5*1.05*1.05+F20*F10*0.5*1.05*1.05*1.05+F21*F10*0.5*1.05*1.05*1.05*1.05","v":15416},{"$f":"G11*F17+G11*F18*1.05+G11*F19*1.05*1.05+G11*F20*1.05*1.05*1.05+G11*F21*1.05*1.05*1.05*1.05","v":0},{"$f":"H10*H17+H10*H18*1.05+H10*H19*1.05*1.05+H10*H20*1.05*1.05*1.05+H10*H21*1.05*1.05*1.05*1.05+H13+H14+H15+H17*0.5*H10+H18*H10*0.5*1.05+H19*H10*0.5*1.05*1.05+H20*H10*0.5*1.05*1.05*1.05+H21*H10*0.5*1.05*1.05*1.05*1.05","v":9845},{"$f":"I11*H17+I11*H18*1.05+I11*H19*1.05*1.05+I11*H20*1.05*1.05*1.05+I11*H21*1.05*1.05*1.05*1.05","v":0},{"$f":"J10*J17+J10*J18*1.05+J10*J19*1.05*1.05+J10*J20*1.05*1.05*1.05+J10*J21*1.05*1.05*1.05*1.05+J13+J14+J15+J17*0.5*J10+J18*J10*0.5*1.05+J19*J10*0.5*1.05*1.05+J20*J10*0.5*1.05*1.05*1.05+J21*J10*0.5*1.05*1.05*1.05*1.05","v":9347},{"$f":"K11*J17+K11*J18*1.05+K11*J19*1.05*1.05+K11*J20*1.05*1.05*1.05+K11*J21*1.05*1.05*1.05*1.05","v":0},{"$f":"L10*L17+L10*L18*1.05+L10*L19*1.05*1.05+L10*L20*1.05*1.05*1.05+L10*L21*1.05*1.05*1.05*1.05+L13+L14+L15+L17*0.5*L10+L18*L10*0.5*1.05+L19*L10*0.5*1.05*1.05+L20*L10*0.5*1.05*1.05*1.05+L21*L10*0.5*1.05*1.05*1.05*1.05","v":8874.5},{"$f":"M11*L17+M11*L18*1.05+M11*L19*1.05*1.05+M11*L20*1.05*1.05*1.05+M11*L21*1.05*1.05*1.05*1.05","v":0},{"$f":"N10*N17+N10*N18*1.05+N10*N19*1.05*1.05+N10*N20*1.05*1.05*1.05+N10*N21*1.05*1.05*1.05*1.05+N13+N14+N15+N17*0.5*N10+N18*N10*0.5*1.05+N19*N10*0.5*1.05*1.05+N20*N10*0.5*1.05*1.05*1.05+N21*N10*0.5*1.05*1.05*1.05*1.05","v":8420},{"$f":"O11*N17+O11*N18*1.05+O11*N19*1.05*1.05+O11*N20*1.05*1.05*1.05+O11*N21*1.05*1.05*1.05*1.05","v":0},{"$f":"P10*P17+P10*P18*1.05+P10*P19*1.05*1.05+P10*P20*1.05*1.05*1.05+P10*P21*1.05*1.05*1.05*1.05+P13+P14+P15+P17*0.5*P10+P18*P10*0.5*1.05+P19*P10*0.5*1.05*1.05+P20*P10*0.5*1.05*1.05*1.05+P21*P10*0.5*1.05*1.05*1.05*1.05","v":8000},{"$f":"Q11*P17+Q11*P18*1.05+Q11*P19*1.05*1.05+Q11*P20*1.05*1.05*1.05+Q11*P21*1.05*1.05*1.05*1.05","v":0}]
[null,"Directly \nPaid\nBenefits","Festival Bonus",{"$f":"(D22)/12*T23","v":0},null,{"$f":"(F22)/12*T23","v":0},null,{"$f":"(H22)/12*T23","v":0},null,{"$f":"(J22)/12*T23","v":0},null,{"$f":"(L22)/12*T23","v":0},null,{"$f":"(N22)/12*T23","v":0},null,{"$f":"((P22)/12)*T23","v":0},null,"Total number of months paid per worker per year as festival bonus:",null,{"$f":"'Factory Input Fields'!C38","v":0}]
[null,null,"Attendance bonus",{"$f":"IFERROR($T$24/$K$5,0)","v":0},null,{"$f":"IFERROR($T$24/$K$5,0)","v":0},null,{"$f":"IFERROR($T$24/$K$5,0)","v":0},null,{"$f":"IFERROR($T$24/$K$5,0)","v":0},null,{"$f":"IFERROR($T$24/$K$5,0)","v":0},null,{"$f":"IFERROR($T$24/$K$5,0)","v":0},null,{"$f":"IFERROR($T$24/$K$5,0)","v":0},null,"Total amount paid in attendance bonuses per month:",null,{"$f":"'Factory Input Fields'!C39","v":0}]
[null,null,"Productivity Bonus",{"$f":"IFERROR($T$25/$K$5,0)","v":0},null,{"$f":"IFERROR($T$25/$K$5,0)","v":0},null,{"$f":"IFERROR($T$25/$K$5,0)","v":0},null,{"$f":"IFERROR($T$25/$K$5,0)","v":0},null,{"$f":"IFERROR($T$25/$K$5,0)","v":0},null,{"$f":"IFERROR($T$25/$K$5,0)","v":0},null,{"$f":"IFERROR($T$25/$K$5,0)","v":0},null,"Total amount paid in productivity bonuses per month:",null,{"$f":"'Factory Input Fields'!C40","v":0}]
[null,null,"Any additional bonuses",{"$f":"IFERROR($T$26/$K$5,0)","v":0},null,{"$f":"IFERROR($T$26/$K$5,0)","v":0},null,{"$f":"IFERROR($T$26/$K$5,0)","v":0},null,{"$f":"IFERROR($T$26/$K$5,0)","v":0},null,{"$f":"IFERROR($T$26/$K$5,0)","v":0},null,{"$f":"IFERROR($T$26/$K$5,0)","v":0},null,{"$f":"IFERROR($T$26/$K$5,0)","v":0},null,"Total amount paid in additional bonuses per month:",null,{"$f":"'Factory Input Fields'!C41","v":0}]
[null,null,"SubTOTAL 2",{"$f":"SUM(D25:D26)","v":0},null,{"$f":"SUM(F25:F26)","v":0},null,{"$f":"SUM(H25:H26)","v":0},null,{"$f":"SUM(J25:J26)","v":0},null,{"$f":"SUM(L25:L26)","v":0},null,{"$f":"SUM(N25:N26)","v":0},null,{"$f":"SUM(P25:P26)","v":0}]
[null,"Employer \nlabour\nrelated\non-cost","Group insurance",{"$f":"IFERROR($T$28/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$K$5/12,0)","v":0},null,"Total amount paid per year for group insurance in BDT.",null,{"$f":"'Factory Input Fields'!C43","v":0}]
[null,null,"Provident Fund",{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,"Total amount paid PER YEAR for provident fund in BDT.",null,{"$f":"'Factory Input Fields'!C44","v":0}]
[null,null,"Maternity leave / benefits",{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,"Total amount in maternity benefits paid PER YEAR in BDT.",null,{"$f":"'Factory Input Fields'!C45","v":0}]
[null,null,"Severence Pay",{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,"Average amount PER YEAR  paid by the factory for severence pay in BDT.",null,{"$f":"'Factory Input Fields'!C46","v":0}]
[null,null,"Any additional employer labour-related on-costs",{"$f":"IFERROR($T$32/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$K$5/12,0)","v":0},null,"If applicable, total amount paid PER YEAR for additional employer labour-related on-costs in BDT.",null,{"$f":"'Factory Input Fields'!C47","v":0}]
[null,null,"SubTOTAL 3",{"$f":"SUM(D28:D32)","v":0},null,{"$f":"SUM(F28:F32)","v":0},null,{"$f":"SUM(H28:H32)","v":0},null,{"$f":"SUM(J28:J32)","v":0},null,{"$f":"SUM(L28:L32)","v":0},null,{"$f":"SUM(N28:N32)","v":0},null,{"$f":"SUM(P28:P32)","v":0}]
[null,"TOTAL Labour cost per worker in BDT (1+2+3)",null,{"$f":"D33+D27+D22","v":18257},0,15416,0,9845,0,9347,0,8874.5,0,8420,0,8000,0]
[null,"Monthly capacity minutes",null,{"$f":"48*4.33*60-(('Factory Input Fields'!C31/12*8*60))","v":10350.4},{"$f":"4.33*$E$5*60-('Factory Input Fields'!C31/12*'Factory Input Fields'!C33/6)*60","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},"208h x 60min for regular working hours and 52h x 60min for OT (the latter can be adjusted in Cell E5 based on actual OT hours) MINUS the average monthly number of minutes on public holidays."]
[null,"Monthly Labour Cost incl. OT in BDT ",null,{"$f":"D34+E34","v":18257},null,{"$f":"F34+G34","v":15416},null,{"$f":"H34+I34","v":9845},null,{"$f":"J34+K34","v":9347},null,{"$f":"L34+M34","v":8874.5},null,{"$f":"N34+O34","v":8420},null,{"$f":"P34+Q34","v":8000}]
[null,"Monthly capacity minutes incl. OT ",null,{"$f":"D35+E35","v":10350.4},null,{"$f":"F35+G35","v":10350.4},null,{"$f":"H35+I35","v":10350.4},null,{"$f":"J35+K35","v":10350.4},null,{"$f":"L35+M35","v":10350.4},null,{"$f":"N35+O35","v":10350.4},null,{"$f":"P35+Q35","v":10350.4}]
[null,"Labour minute Value BDT incl. OT ",null,{"$f":"D36/D37","v":1.7638931828721596},null,{"$f":"F36/F37","v":1.489411037254599},null,{"$f":"H36/H37","v":0.9511709692379039},null,{"$f":"J36/J37","v":0.90305688669036943},null,{"$f":"L36/L37","v":0.85740647704436546},null,{"$f":"N36/N37","v":0.81349513062297107},null,{"$f":"P36/P37","v":0.77291698871541203}]
[null,"Labour Minute Value US$ incl. OT ",null,{"$f":"D38/$B$5","v":2.1251725094845297E-2},null,{"$f":"F38/$B$5","v":1.7944711292224084E-2},null,{"$f":"H38/$B$5","v":1.1459891195637397E-2},null,{"$f":"J38/$B$5","v":1.0880203454100837E-2},null,{"$f":"L38/$B$5","v":1.0330198518606813E-2},null,{"$f":"N38/$B$5","v":9.8011461520839897E-3},null,{"$f":"P38/$B$5","v":9.3122528760893018E-3}]
[null,"Distribution per Pay Grade in %",null,{"$f":"'Factory Input Fields'!D17","v":0.01},null,{"$f":"'Factory Input Fields'!E17","v":0.03},null,{"$f":"'Factory Input Fields'!F17","v":0.25},null,{"$f":"'Factory Input Fields'!G17","v":0.19},null,{"$f":"'Factory Input Fields'!H17","v":0.21},null,{"$f":"'Factory Input Fields'!I17","v":0.12},null,{"$f":"'Factory Input Fields'!J17","v":0.19},null,{"$f":"SUM(D40:Q40)","v":1},"Cells indicate the distribution of workforce according to paygrade in the factory. % must add up to 100%"]
[]
[null,"Weighted Labour Cost p/worker (based on 2018 Legal Minimum Wage)",null,{"$f":"D40*D36+F40*F36+H40*H36+J40*J36+L40*L36+N40*N36+P40*P36","v":9276.2749999999996}]
[null,"Total Capacity Minutes",null,{"$f":"D37","v":10350.4}]
[null,"Weighted Labour Minute Value BDT (based on 2018 Legal Minimum Wage)",null,{"$f":"D38*D40+F38*F40+H38*H40+J38*J40+L381+L38*L40+N38*N40+P38*P40","v":0.8962238174370073}]
[null,"Weighted Labour Minute Value US$ (based on 2018 Legal Minimum Wage)",null,{"$f":"D40*D39+F40*F39+H40*H39+J40*J39+L40*L39+N40*N39+P40*P39","v":1.0797877318518161E-2}]

{"sheet":"Target Wage","index":4,"n_rows":45,"n_cols":20,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,17,9,19],[10,17,10,19],[11,17,11,19],[27,1,32,1],[7,1,8,2],[7,3,7,4],[18,3,18,4],[18,5,18,6],[18,7,18,8],[18,9,18,10],[31,17,31,18],[17,15,17,16],[16,3,16,4],[16,5,16,6],[16,7,16,8],[16,9,16,10],[16,11,16,12],[22,1,26,1],[21,17,21,19],[24,17,24,18],[23,17,23,18],[25,17,25,18],[22,17,22,18],[9,1,14,1],[3,1,3,2],[3,4,3,6],[4,1,4,2],[4,4,4,6],[12,17,12,19],[13,17,13,19],[20,3,20,4],[20,5,20,6],[20,7,20,8],[20,9,20,10],[20,11,20,12],[20,13,20,14],[14,17,14,19],[16,1,20,1],[19,15,19,16],[16,13,16,14],[16,15,16,16],[16,17,20,19],[17,3,17,4],[17,5,17,6],[17,7,17,8],[17,9,17,10],[17,11,17,12],[17,13,17,14],[33,1,33,2],[33,17,33,19],[34,1,34,2],[34,17,34,19],[35,1,35,2],[35,3,35,4],[35,5,35,6],[35,7,35,8],[35,9,35,10],[35,11,35,12],[35,13,35,14],[35,15,35,16],[39,13,39,14],[39,15,39,16],[39,18,39,19],[44,1,44,2],[44,3,44,4],[44,5,45,5],[45,1,45,2],[39,1,39,2],[39,3,39,4],[39,5,39,6],[39,7,39,8],[39,9,39,10],[39,11,39,12],[45,3,45,4],[41,1,41,2],[41,3,41,4],[42,1,42,2],[42,3,42,4],[43,1,43,2],[43,3,43,4],[36,17,36,19],[35,17,35,19],[18,11,18,12],[18,13,18,14],[18,15,18,16],[19,3,19,4],[19,5,19,6],[19,7,19,8],[19,9,19,10],[19,11,19,12],[19,13,19,14],[36,3,36,4],[36,5,36,6],[36,7,36,8],[36,9,36,10],[36,11,36,12],[36,13,36,14],[30,17,30,18],[26,17,26,19],[27,17,27,18],[28,17,28,18],[20,15,20,16],[32,17,32,19],[29,17,29,18],[3,8,3,10],[4,8,4,10],[3,12,3,14],[4,12,4,14],[3,15,3,18],[4,15,4,18],[7,5,7,6],[7,7,7,8],[7,9,7,10],[7,11,7,12],[7,13,7,14],[7,15,7,16],[7,17,8,19],[36,1,36,2],[38,3,38,4],[38,5,38,6],[38,7,38,8],[38,9,38,10],[38,11,38,12],[38,13,38,14],[38,15,38,16],[36,15,36,16],[38,17,38,19],[37,3,37,4],[37,17,37,19],[38,1,38,2],[37,1,37,2],[37,5,37,6],[37,7,37,8],[37,9,37,10],[37,11,37,12],[37,13,37,14],[37,15,37,16]]}
[]
[null,"Labour Minute Value based on 'Target' Wage"]
[]
[null,"Exchange rate BDT - US$ \n(change to actual) ",null,null,"Average OT Hours per week",null,null,null,"Total number of workers",null,null,null,"Target Wage Grade 7",null,null,"Note"]
[null,{"$f":"'Factory Input Fields'!C11","v":83},null,null,{"$f":"'Factory Input Fields'!C33","v":0},null,null,null,{"$f":"'Factory Input Fields'!C13","v":0},null,null,null,{"$f":"'Factory Input Fields'!C49","v":16000},null,null,"Grades 1-6 are increased with the same nominal increase as for grade 7. However, different models are possible, which need to be discussed with management and worker representatives. This could then be adjusted in the coloured cells. Please note that this would remove the formula."]
[]
[]
[null,"Wage Item",null,"Grade 1 Target Wage",null,"Grade 2 Target Wage",null,"Grade 3 Target Wage",null,"Grade 4 Target Wage",null,"Grade 5 Target Wage",null,"Grade 6 Target Wage",null,"Grade 7 Target Wage",null,"Explanatory Notes"]
[null,null,null,"Regular working hours (48h)","Overtime hours ","Regular working hours (48h)","Overtime hours ","Regular working hours (48h)","Overtime hours","Regular working hours (48h)","Overtime hours","Regular working hours (48h)","Overtime hours","Regular working hours (48h)","Overtime hours","Regular working hours (48h)","Overtime hours"]
[null,"Legal Minimum Wage\n\n(Pay for time worked)","Basic Wage",{"$f":"10938+(M5-'2018 LMW'!P22)/1.5","v":16271.333333333332},null,{"$f":"9044+(M5-'2018 LMW'!P22)/1.5","v":14377.333333333332},null,{"$f":"5330+(M5-'2018 LMW'!P22)/1.5","v":10663.333333333332},null,{"$f":"4998+(M5-'2018 LMW'!P22)/1.5","v":10331.333333333332},null,{"$f":"4683+(M5-'2018 LMW'!P22)/1.5","v":10016.333333333332},null,{"$f":"4380+(M5-'2018 LMW'!P22)/1.5","v":9713.3333333333321},null,{"$f":"(M5-P13-P14-P15)/1.5","v":9433.3333333333339},null,"6 days a week, 8h/day; 48h/week  x 4,33 = 208 h/month"]
[null,null,"OT Wage",null,{"$f":"D10/208*($E$5*208/48)*2","v":0},null,{"$f":"F10/208*($E$5*208/48)*2","v":0},null,{"$f":"H10/208*($E$5*208/48)*2","v":0},null,{"$f":"J10/208*($E$5*208/48)*2","v":0},null,{"$f":"L10/208*($E$5*208/48)*2","v":0},null,{"$f":"N10/208*($E$5*208/48)*2","v":0},null,{"$f":"P10/208*($E$5*208/48)*2","v":0},"(example 60h work/week; 2 hours per day x 26 days = 52*OT h / month\nActual Overtime per week should be inserted in column \" E5 \""]
[null,null,"House Rent",{"$f":"0.5*D10","v":8135.6666666666661},null,{"$f":"0.5*F10","v":7188.6666666666661},null,{"$f":"0.5*H10","v":5331.6666666666661},null,{"$f":"0.5*J10","v":5165.6666666666661},null,{"$f":"0.5*L10","v":5008.1666666666661},null,{"$f":"0.5*N10","v":4856.6666666666661},null,{"$f":"0.5*P10","v":4716.666666666667}]
[null,null,"Medical Allowance",600,null,600,null,600,null,600,null,600,null,600,null,600]
[null,null,"Transport",350,null,350,null,350,null,350,null,350,null,350,null,350]
[null,null,"Food",900,null,900,null,900,null,900,null,900,null,900,null,900]
[null,null,"Subtotal",{"$f":"SUM(D10:D15)","v":26257},{"$f":"SUM(E10:E15)","v":0},23416,0,17845,0,17347,0,16874.5,0,16420,0,16000,0]
[null,"Adjusted for \nYears of service of Workers","Less than 1 Year",{"$f":"'Factory Input Fields'!D20","v":1},null,{"$f":"'Factory Input Fields'!E20","v":1},null,{"$f":"'Factory Input Fields'!F20","v":1},null,{"$f":"'Factory Input Fields'!G20","v":1},null,{"$f":"'Factory Input Fields'!H20","v":1},null,{"$f":"'Factory Input Fields'!I20","v":1},null,{"$f":"'Factory Input Fields'!J20","v":1},null,"Workers' years of service (5% yearly increase) within a certain pay grade need to be considered when implementing new wages.  \n\nAfter 1 year of service, workers are entitled to 5% increment on the basic wage, while housing equals 50% of basic. Example worker in grade 7:after one year the wage would be 4,100x1.05 +4,100x0.5x1.05 +600+350+900 = 8,308."]
[null,null,"Between 1 and 2 Year",{"$f":"'Factory Input Fields'!D21","v":0},null,{"$f":"'Factory Input Fields'!E21","v":0},null,{"$f":"'Factory Input Fields'!F21","v":0},null,{"$f":"'Factory Input Fields'!G21","v":0},null,{"$f":"'Factory Input Fields'!H21","v":0},null,{"$f":"'Factory Input Fields'!I21","v":0},null,{"$f":"'Factory Input Fields'!J21","v":0}]
[null,null,"Between 2 and 3 Year",{"$f":"'Factory Input Fields'!D22","v":0},null,{"$f":"'Factory Input Fields'!E22","v":0},null,{"$f":"'Factory Input Fields'!F22","v":0},null,{"$f":"'Factory Input Fields'!G22","v":0},null,{"$f":"'Factory Input Fields'!H22","v":0},null,{"$f":"'Factory Input Fields'!I22","v":0},null,{"$f":"'Factory Input Fields'!J22","v":0}]
[null,null,"Between 3 and 4 Year",{"$f":"'Factory Input Fields'!D23","v":0},null,{"$f":"'Factory Input Fields'!E23","v":0},null,{"$f":"'Factory Input Fields'!F23","v":0},null,{"$f":"'Factory Input Fields'!G23","v":0},null,{"$f":"'Factory Input Fields'!H23","v":0},null,{"$f":"'Factory Input Fields'!I23","v":0},null,{"$f":"'Factory Input Fields'!J23","v":0}]
[null,null,"More than 4 Year",{"$f":"'Factory Input Fields'!D24","v":0},null,{"$f":"'Factory Input Fields'!E24","v":0},null,{"$f":"'Factory Input Fields'!F24","v":0},null,{"$f":"'Factory Input Fields'!G24","v":0},null,{"$f":"'Factory Input Fields'!H24","v":0},null,{"$f":"'Factory Input Fields'!I24","v":0},null,{"$f":"'Factory Input Fields'!J24","v":0}]
[null,null,"SubTOTAL 1",{"$f":"D10*D17+D10*D18*1.05+D10*D19*1.05*1.05+D10*D20*1.05*1.05*1.05+D10*D21*1.05*1.05*1.05*1.05+D13+D14+D15+D17*0.5*D10+D18*D10*0.5*1.05+D19*D10*0.5*1.05*1.05+D20*D10*0.5*1.05*1.05*1.05+D21*D10*0.5*1.05*1.05*1.05*1.05","v":26257},{"$f":"E11*D17+E11*D18*1.05+E11*D19*1.05*1.05+E11*D20*1.05*1.05*1.05+E11*D21*1.05*1.05*1.05*1.05","v":0},{"$f":"F10*F17+F10*F18*1.05+F10*F19*1.05*1.05+F10*F20*1.05*1.05*1.05+F10*F21*1.05*1.05*1.05*1.05+F13+F14+F15+F17*0.5*F10+F18*F10*0.5*1.05+F19*F10*0.5*1.05*1.05+F20*F10*0.5*1.05*1.05*1.05+F21*F10*0.5*1.05*1.05*1.05*1.05","v":23416},{"$f":"G11*F17+G11*F18*1.05+G11*F19*1.05*1.05+G11*F20*1.05*1.05*1.05+G11*F21*1.05*1.05*1.05*1.05","v":0},{"$f":"H10*H17+H10*H18*1.05+H10*H19*1.05*1.05+H10*H20*1.05*1.05*1.05+H10*H21*1.05*1.05*1.05*1.05+H13+H14+H15+H17*0.5*H10+H18*H10*0.5*1.05+H19*H10*0.5*1.05*1.05+H20*H10*0.5*1.05*1.05*1.05+H21*H10*0.5*1.05*1.05*1.05*1.05","v":17845},{"$f":"I11*H17+I11*H18*1.05+I11*H19*1.05*1.05+I11*H20*1.05*1.05*1.05+I11*H21*1.05*1.05*1.05*1.05","v":0},{"$f":"J10*J17+J10*J18*1.05+J10*J19*1.05*1.05+J10*J20*1.05*1.05*1.05+J10*J21*1.05*1.05*1.05*1.05+J13+J14+J15+J17*0.5*J10+J18*J10*0.5*1.05+J19*J10*0.5*1.05*1.05+J20*J10*0.5*1.05*1.05*1.05+J21*J10*0.5*1.05*1.05*1.05*1.05","v":17347},{"$f":"K11*J17+K11*J18*1.05+K11*J19*1.05*1.05+K11*J20*1.05*1.05*1.05+K11*J21*1.05*1.05*1.05*1.05","v":0},{"$f":"L10*L17+L10*L18*1.05+L10*L19*1.05*1.05+L10*L20*1.05*1.05*1.05+L10*L21*1.05*1.05*1.05*1.05+L13+L14+L15+L17*0.5*L10+L18*L10*0.5*1.05+L19*L10*0.5*1.05*1.05+L20*L10*0.5*1.05*1.05*1.05+L21*L10*0.5*1.05*1.05*1.05*1.05","v":16874.5},{"$f":"M11*L17+M11*L18*1.05+M11*L19*1.05*1.05+M11*L20*1.05*1.05*1.05+M11*L21*1.05*1.05*1.05*1.05","v":0},{"$f":"N10*N17+N10*N18*1.05+N10*N19*1.05*1.05+N10*N20*1.05*1.05*1.05+N10*N21*1.05*1.05*1.05*1.05+N13+N14+N15+N17*0.5*N10+N18*N10*0.5*1.05+N19*N10*0.5*1.05*1.05+N20*N10*0.5*1.05*1.05*1.05+N21*N10*0.5*1.05*1.05*1.05*1.05","v":16420},{"$f":"O11*N17+O11*N18*1.05+O11*N19*1.05*1.05+O11*N20*1.05*1.05*1.05+O11*N21*1.05*1.05*1.05*1.05","v":0},{"$f":"P10*P17+P10*P18*1.05+P10*P19*1.05*1.05+P10*P20*1.05*1.05*1.05+P10*P21*1.05*1.05*1.05*1.05+P13+P14+P15+P17*0.5*P10+P18*P10*0.5*1.05+P19*P10*0.5*1.05*1.05+P20*P10*0.5*1.05*1.05*1.05+P21*P10*0.5*1.05*1.05*1.05*1.05","v":16000},{"$f":"Q11*P17+Q11*P18*1.05+Q11*P19*1.05*1.05+Q11*P20*1.05*1.05*1.05+Q11*P21*1.05*1.05*1.05*1.05","v":0}]
[null,"Directly \nPaid\nBenefits","Festival Bonus",{"$f":"(D22)/12*T23","v":0},null,{"$f":"(F22)/12*T23","v":0},null,{"$f":"(H22)/12*T23","v":0},null,{"$f":"(J22)/12*T23","v":0},null,{"$f":"(L22)/12*T23","v":0},null,{"$f":"(N22)/12*T23","v":0},null,{"$f":"((P22)/12)*T23","v":0},null,"Total number of months paid per worker per year as festival bonus:",null,{"$f":"'Factory Input Fields'!C38","v":0}]
[null,null,"Attendance bonus",{"$f":"IFERROR($T$24/$I$5,0)","v":0},null,{"$f":"IFERROR($T$24/$I$5,0)","v":0},null,{"$f":"IFERROR($T$24/$I$5,0)","v":0},null,{"$f":"IFERROR($T$24/$I$5,0)","v":0},null,{"$f":"IFERROR($T$24/$I$5,0)","v":0},null,{"$f":"IFERROR($T$24/$I$5,0)","v":0},null,{"$f":"IFERROR($T$24/$I$5,0)","v":0},null,"Total amount paid in attendance bonuses per month:",null,{"$f":"'Factory Input Fields'!C39","v":0}]
[null,null,"Productivity Bonus",{"$f":"IFERROR($T$25/$I$5,0)","v":0},null,{"$f":"IFERROR($T$25/$I$5,0)","v":0},null,{"$f":"IFERROR($T$25/$I$5,0)","v":0},null,{"$f":"IFERROR($T$25/$I$5,0)","v":0},null,{"$f":"IFERROR($T$25/$I$5,0)","v":0},null,{"$f":"IFERROR($T$25/$I$5,0)","v":0},null,{"$f":"IFERROR($T$25/$I$5,0)","v":0},null,"Total amount paid in productivity bonuses per month:",null,{"$f":"'Factory Input Fields'!C40","v":0}]
[null,null,"Any additional bonuses",{"$f":"IFERROR($T$26/$I$5,0)","v":0},null,{"$f":"IFERROR($T$26/$I$5,0)","v":0},null,{"$f":"IFERROR($T$26/$I$5,0)","v":0},null,{"$f":"IFERROR($T$26/$I$5,0)","v":0},null,{"$f":"IFERROR($T$26/$I$5,0)","v":0},null,{"$f":"IFERROR($T$26/$I$5,0)","v":0},null,{"$f":"IFERROR($T$26/$I$5,0)","v":0},null,"Total amount paid in additional bonuses per month:",null,{"$f":"'Factory Input Fields'!C41","v":0}]
[null,null,"SubTOTAL 2",{"$f":"SUM(D25:D26)","v":0},null,{"$f":"SUM(F25:F26)","v":0},null,{"$f":"SUM(H25:H26)","v":0},null,{"$f":"SUM(J25:J26)","v":0},null,{"$f":"SUM(L25:L26)","v":0},null,{"$f":"SUM(N25:N26)","v":0},null,{"$f":"SUM(P25:P26)","v":0}]
[null,"Employer \nlabour\nrelated\non-cost","Group insurance",{"$f":"IFERROR($T$28/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$28/$I$5/12,0)","v":0},null,"Total amount paid per year for group insurance in BDT.",null,{"$f":"'Factory Input Fields'!C43","v":0}]
[null,null,"Provident Fund",{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T29/$K$5/12,0)","v":0},null,"Total amount paid PER YEAR for provident fund in BDT.",null,{"$f":"'Factory Input Fields'!C44","v":0}]
[null,null,"Maternity leave / benefits",{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,{"$f":"IFERROR($T$31/$K$5/12,0)","v":0},null,"Total amount in maternity benefits paid PER YEAR in BDT.",null,{"$f":"'Factory Input Fields'!C45","v":0}]
[null,null,"Severence Pay",{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,{"$f":"IFERROR(T31/$K$5/12,0)","v":0},null,"Average amount PER YEAR  paid by the factory for severence pay in BDT.",null,{"$f":"'Factory Input Fields'!C46","v":0}]
[null,null,"Any additional employer labour-related on-costs",{"$f":"IFERROR($T$32/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$I$5/12,0)","v":0},null,{"$f":"IFERROR($T$32/$I$5/12,0)","v":0},null,"If applicable, total amount paid PER YEAR for additional employer labour-related on-costs in BDT.",null,{"$f":"'Factory Input Fields'!C47","v":0}]
[null,null,"SubTOTAL 3",{"$f":"SUM(D28:D32)","v":0},null,{"$f":"SUM(F28:F32)","v":0},null,{"$f":"SUM(H28:H32)","v":0},null,{"$f":"SUM(J28:J32)","v":0},null,{"$f":"SUM(L28:L32)","v":0},null,{"$f":"SUM(N28:N32)","v":0},null,{"$f":"SUM(P28:P32)","v":0}]
[null,"TOTAL Labour cost per worker in BDT (1+2+3)",null,{"$f":"D33+D27+D22","v":26257},0,23416,0,17845,0,17347,0,16874.5,0,16420,0,16000,0]
[null,"Monthly capacity minutes",null,{"$f":"48*4.33*60-(('Factory Input Fields'!C31/12*8*60))","v":10350.4},{"$f":"4.33*$E$5*60-('Factory Input Fields'!C31/12*'Factory Input Fields'!C33/6)*60","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},{"$f":"D35","v":10350.4},{"$f":"E35","v":0},"208h x 60min for regular working hours and 52h x 60min for OT (the latter can be adjusted in Cell E5 based on actual OT hours) MINUS the average monthly number of minutes on public holidays."]
[null,"Monthly Labour Cost incl. OT in BDT ",null,{"$f":"D34+E34","v":26257},null,{"$f":"F34+G34","v":23416},null,{"$f":"H34+I34","v":17845},null,{"$f":"J34+K34","v":17347},null,{"$f":"L34+M34","v":16874.5},null,{"$f":"N34+O34","v":16420},null,{"$f":"P34+Q34","v":16000}]
[null,"Monthly capacity minutes incl. OT ",null,{"$f":"D35+E35","v":10350.4},null,{"$f":"F35+G35","v":10350.4},null,{"$f":"H35+I35","v":10350.4},null,{"$f":"J35+K35","v":10350.4},null,{"$f":"L35+M35","v":10350.4},null,{"$f":"N35+O35","v":10350.4},null,{"$f":"P35+Q35","v":10350.4}]
[null,"Labour minute Value BDT incl. OT ",null,{"$f":"D36/D37","v":2.5368101715875717},null,{"$f":"F36/F37","v":2.2623280259700107},null,{"$f":"H36/H37","v":1.7240879579533159},null,{"$f":"J36/J37","v":1.6759738754057816},null,{"$f":"L36/L37","v":1.6303234657597774},null,{"$f":"N36/N37","v":1.5864121193383831},null,{"$f":"P36/P37","v":1.5458339774308241}]
[null,"Labour Minute Value US$ incl. OT ",null,{"$f":"D38/$B$5","v":3.0563977970934599E-2},null,{"$f":"F38/$B$5","v":2.7256964168313382E-2},null,{"$f":"H38/$B$5","v":2.0772144071726697E-2},null,{"$f":"J38/$B$5","v":2.019245633019014E-2},null,{"$f":"L38/$B$5","v":1.9642451394696114E-2},null,{"$f":"N38/$B$5","v":1.911339902817329E-2},null,{"$f":"P38/$B$5","v":1.8624505752178604E-2}]
[null,"Distribution per Pay Grade in %",null,{"$f":"'Factory Input Fields'!D17","v":0.01},null,{"$f":"'Factory Input Fields'!E17","v":0.03},null,{"$f":"'Factory Input Fields'!F17","v":0.25},null,{"$f":"'Factory Input Fields'!G17","v":0.19},null,{"$f":"'Factory Input Fields'!H17","v":0.21},null,{"$f":"'Factory Input Fields'!I17","v":0.12},null,{"$f":"'Factory Input Fields'!J17","v":0.19},null,{"$f":"SUM(D40:Q40)","v":1},"Cells indicate the distribution of workforce according to paygrade in the factory. % must add up to 100%"]
[]
[null,"Weighted Labour Cost per worker (based on Target Wage)",null,{"$f":"D40*D36+F40*F36+H40*H36+J40*J36+L40*L36+N40*N36+P40*P36","v":17276.275000000001}]
[null,"Total Capacity Minutes",null,{"$f":"D37","v":10350.4}]
[null,"Weighted Labour Minute Value BDT (based on Target Wage)",null,{"$f":"D38*D40+F38*F40+H38*H40+J38*J40+L381+L38*L40+N38*N40+P38*P40","v":1.6691408061524193}]
[null,"Weighted Labour Minute Value US$ (based on Target Wage)",null,{"$f":"D40*D39+F40*F39+H40*H39+J40*J39+L40*L39+N40*N39+P40*P39","v":2.0110130194607462E-2}]