{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["SalaryBenefits","Housing","Transportation","Livestock","Summary","Graphs"],"not_rendered":{"charts":2,"images":31,"macros":1,"external_links":0,"defined_names":0,"comments":5,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"SalaryBenefits","index":0,"n_rows":215,"n_cols":33,"rows_kept":215,"cut":false,"hidden":false,"merged":[[1,1,2,8],[7,3,7,4],[52,1,52,3]]}
[]
[null,"Hired Labor and Management Cost Calculator\nOklahoma State University\n\nDeveloped by\nJames McGrann, Professor Emeritus, Texas A&M University and Christy Waggoner, Former Programmer, Texas A&M University\n2015 update by\nDamona Doye and Roger Sahs, Oklahoma State University\n"]
[]
[]
[null,null,null,"Salary and Benefits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cash, Non-cash and Total Costs Per Hour","Cost By Component"]
[]
[]
[null,"Description of Employment Position:",null," Ranch Worker",null,"Date:  ",{"$f":"TRUNC(NOW())","v":"2021-10-19"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"/gnuCost/hr~q","/gnuType~q"]
[]
[null,"Number of Acres or Head in Position :",null,1000]
[null,"Units (1=acres, 2=head)",null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Salary","Benefits","Housing","Transportation","Livestock"]
[]
[null,"A.  Salary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Summary!I6","v":64.900000000000006},{"$f":"Summary!I12","v":28.16},{"$f":"Summary!I18","v":18.77},{"$f":"Summary!I23","v":4.29},{"$f":"Summary!I28","v":0}]
[null,null,null,null,"Pay","No. of ","  Annual"]
[null,"  Cash Costs of Salary",null,"Pay Rate","Period","Periods","Total"]
[null,null,null,0,"$/Year",1,{"$f":"(D16*F16)","v":0}]
[null,null,null,3000,"$/Month",12,{"$f":"(D17*F17)","v":36000}]
[null,null,null,0,"$/Week",0,{"$f":"(D18*F18)","v":0}]
[null,null,null,0,"$/Hour",0,{"$f":"(D19*F19)","v":0}]
[null,"   Overtime Compensation",null,20,"$/Hour",0,{"$f":"(D20*F20)","v":0}]
[null,"   Cash Bonus",null,null,"$/Year",null,1000]
[null,"     Total Cash Cost of Salary",null,null,"$/Year",null,{"$f":"SUM(G16:G21)","v":37000}]
[]
[null,"B.  Payroll Tax and Benefits"]
[null,null,null,null,"Compensation"]
[null," Payroll Tax",null,null,"Subject to Tax","    Rate %"]
[null,"   FICA/Medicare",null,null,{"$f":"+G22","v":37000},7.65,{"$f":"ROUND((E27*0.01*$F27),2)","v":2830.5}]
[null,"   Federal Unemployment",null,null,{"$f":"+G22","v":37000},6.2,{"$f":"ROUND((E28*0.01*$F28),2)","v":2294}]
[null,"   State Unemployment",null,null,{"$f":"+G22","v":37000},0,{"$f":"ROUND((E29*0.01*$F29),2)","v":0}]
[null,"   Employers' Part of Workman Compensation",null,null,{"$f":"+G22","v":37000},2,{"$f":"ROUND((E30*0.01*$F30),2)","v":740}]
[null,"   Other",null,null,{"$f":"+G22","v":37000},0,{"$f":"ROUND((E31*0.01*$F31),2)","v":0}]
[null,"     Total Payroll Tax",null,null,null,null,{"$f":"SUM(G27:G31)","v":5864.5}]
[]
[null," Benefits"]
[null,"   Taxable Retirement Contribution",null,null,"%",0,{"$f":"ROUND((F35*0.01*$G$22),2)","v":0}]
[null,"   Non-Taxable Retirement Contribution",null,null,"%",7,{"$f":"ROUND((F36*0.01*$G$22),2)","v":2590}]
[null,"   Employers' Part of Health/Dental Insurance",null,null,"$/Month",550,{"$f":"(F37*12)","v":6600}]
[null,"   Cash Food Allowance",null,null,"$/Year",null,0]
[null,"     Total Benefits",null,null,null,null,{"$f":"SUM(G35:G38)","v":9190}]
[]
[null," Total Cash Cost of Payroll Tax and Benefits",null,null,null,null,{"$f":"SUM(G32 +G39)","v":15054.5}]
[]
[null," Non-Cash On-Farm or Ranch Produced Food Allowance (specify by item)"]
[null,"   Meat",null,null,"$/Year",null,750]
[null,"   Garden Food",null,null,"$/Year",null,250]
[null,"   Other",null,null,"$/Year",null,0]
[null," Total Non-Cash On-Farm or Ranch Produced Food Allowance ",null,null,null,null,{"$f":"SUM(G44:G46)","v":1000}]
[]
[null," Total Cash and Non-Cash Benefits",null,null,null,null,{"$f":"(G41+G47)","v":16054.5}]
[]
[]
[null,"For more information:"]
[null,"IRS Publication 15, Circular E, Employer' Tax Guide"]
[null,"Oklahoma Tax Commission"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\\M","/xmO3~"]

{"sheet":"Housing","index":1,"n_rows":50,"n_cols":7,"rows_kept":50,"cut":false,"hidden":false,"merged":[[0,1,0,6],[38,1,38,6]]}
[null,"Housing Cost Calculator"]
[]
[null,"Housing costs?  (1=Yes, 2=No)",1]
[]
[null,"C.  Housing "]
[]
[null," Cash Costs Paid by Employer",null,null,"Unit",null,"Cost"]
[null,"    Utilities",null,null,"$/Year",null,0]
[null,"    Maintenance",null,null,"$/Year",null,1000]
[null,"    Insurance",null,null,"$/Year",null,1500]
[null,"    Taxes",null,null,"$/Year",null,1000]
[null,"    Other Cash Costs",null,null,"$/Year",null,0]
[null,"      Total Cash Costs",null,null,null,null,{"$f":"SUM(G8:G12)","v":3500}]
[]
[null," House Mortgage Payments (if being made)"]
[null,"    Principal Payment",null,null,"$/Month",0,{"$f":"(F16*12)","v":0}]
[null,"    Interest Payment",null,null,"$/Month",0,{"$f":"(F17*12)","v":0}]
[null,"      Total Mortgage Payment",null,null,null,null,{"$f":"(G16+G17)","v":0}]
[]
[null," Total Cash Outflow of House with Mortgage",null,null,null,null,{"$f":"(G13+G18)","v":3500}]
[]
[null," Non-Cash Costs of House",null,null,"Property ","Interest","Interest"]
[null,null,null,null,"Value","Rate %","1/2 of Val."]
[null,"   Interest on Average Investment",null,null,100000,3.25,{"$f":"ROUND((E24*0.5*F24*0.01),2)","v":1625}]
[]
[null,null,null,null,null,"Years Of","Annual "]
[null,null,null,null,null,"Life","Depreciation"]
[null,"   Depreciation (straight line)",null,null,{"$f":"E24","v":100000},30,{"$f":"IF(F28=0,0,ROUND((E28*(1/F28)),2))","v":3333.33}]
[]
[null," Total Non-Cash Cost of Housing",null,null,null,null,{"$f":"(G24+G28)","v":4958.33}]
[]
[null," Housing Cost Using Rental Equivalent"]
[]
[null,"   Rental Costs Equivalent Paid by Employer",null,null,null,"Monthly","Annual"]
[null,"   Non-Cash Rental Rate Of Equal Housing",null,null,null,600,{"$f":"(F35*12)","v":7200}]
[null,"   Total Cash Cost of Rent If Paid by Employer",null,null,null,0,{"$f":"(F36*12)","v":0}]
[]
[]
[null," Total Housing Cost Summary"]
[]
[null,"  Method Used To Calculate Cost "]
[null,"   (If rent equivalent enter 1, otherwise enter 0 so that"]
[null,"   actual costs will be used)",null,null,null,null,1]
[]
[]
[]
[null,"   Housing Cash Costs",null,null,"$/Year",null,{"$f":"IF(C3=2,0,IF(G43=1,(G13+G36),(G20)))","v":3500}]
[null,"   Housing Non-Cash Costs",null,null,"$/Year",null,{"$f":"IF(C3=2,0,IF(G43=1,(G35),(G30)))","v":7200}]
[]
[null,"   Housing Cash and Non-Cash Costs",null,null,"$/Year",null,{"$f":"(G47+G48)","v":10700}]

{"sheet":"Transportation","index":2,"n_rows":79,"n_cols":7,"rows_kept":79,"cut":false,"hidden":false,"merged":[[0,1,0,6],[5,1,5,6],[54,1,54,6],[75,1,75,6],[46,1,46,6]]}
[null,"Transportation Costs Calculation"]
[]
[null,"Transportation costs? (1=Yes, 2=No)",1]
[]
[null,"D.  Transportation Costs"]
[]
[null,"    Input Data",null,null,null,null,"Vehicle"]
[null,null,null,"Units",null,null,"Values"]
[null,"    Current Value  ",null,"Dol.",null,null,25000]
[null,"    Total Miles Used (useful life)",null,"Mile",null,null,150000]
[null,"    Current Mileage",null,"Mile",null,null,75000]
[null," Number of Miles Per Year",null,"Miles",null,null,40000]
[null," Percent of Miles Used For Employee's"]
[null,"     Personal Use",null,"%",null,null,10]
[null,"    Salvage Value (trade or junk)",null,"Dol.",null,null,3000]
[null,"    Annual Miles of Use ",null,"Mile",null,null,{"$f":"G12","v":40000}]
[null,"    Fuel Use (miles per gallon)",null,"Gal.",null,null,15]
[null,"    Cost of Fuel",null,"$/Gal.",null,null,3]
[null,"    Interest Rate on Capital",null,"    %  ",null,null,5]
[null,"    Annual License & Tax ",null,"Dol.",null,null,150]
[null,"    Annual Insurance",null,"Dol.",null,null,1250]
[null,"    Tire Cost (per set)",null,"Dol.",null,null,1000]
[null,"    Tire Life in Miles",null,"Mile",null,null,25000]
[null,"    Annual Repair & Maintenance Cost",null,"Dol.",null,null,750]
[]
[]
[null," Cost Summary - Personal Use Only"]
[null,null,null,null,null,null,"Vehicle "]
[null," Operating or Variable Cost",null,null,"Unit",null,"Values"]
[null,"    Fuel",null,null,"Dol./Mi.",null,{"$f":"G60","v":0.2}]
[null,"    Tires",null,null,"Dol./Mi.",null,{"$f":"G61","v":0.04}]
[null,"    Repair & Maintenance",null,null,"Dol./Mi.",null,{"$f":"G62","v":1.8749999999999999E-2}]
[null,"      Total Operating Cost",null,null,"Dol./Mi.",null,{"$f":"SUM(G30:G32)","v":0.25875000000000004}]
[null,"  Annual Operating Cost",null,null,"Dol.",null,{"$f":"ROUND(($G$12*$G$14*0.01*G33),2)","v":1035}]
[]
[null,"   Fixed Costs"]
[null,"     License / Tax",null,null,"Dol./Mi.",null,{"$f":"G67","v":3.7499999999999999E-3}]
[null,"     Insurance",null,null,"Dol./Mi.",null,{"$f":"G68","v":3.125E-2}]
[null,"     Interest (non-cash)",null,null,"Dol./Mi.",null,{"$f":"G69","v":2.3916666666666666E-2}]
[null,"     Depreciation",null,null,"Dol./Mi.",null,{"$f":"G70","v":0.29333333333333333}]
[null,"       Total Fixed Cost",null,null,"Dol./Mi.",null,{"$f":"SUM(G37:G40)","v":0.35225000000000001}]
[null," Total Annual Fixed Cost",null,null,"Dol.",null,{"$f":"ROUND(($G$12*$G$14*0.01*G41),2)","v":1409}]
[]
[null," Other cash allowances for transportation costs",null,null,null,"$/Year",0]
[]
[]
[null," Total Vehicle Cost Summary"]
[]
[null," Total Annual Cash Cost",null,null,"Dol.",null,{"$f":"IF(C3=2,0,ROUND((($G$12*$G$14*0.01*(G37+G38))+G34+G44),2))","v":1175}]
[null," Total Annual Non-cash Cost",null,null,"Dol.",null,{"$f":"IF(C3=2,0,($G$12*$G$14*0.01*(G39+G40)))","v":1269}]
[null," Total Annual Cost",null,null,"Dol.",null,{"$f":"IF(C3=2,0,(G34+G42+G44))","v":2444}]
[]
[]
[]
[null,"Per Mile and Annual Costs"]
[]
[null,"   Cost Component",null,"Units",null,null,"Values"]
[]
[null,"   Operating or Variable Cost"]
[null,"     Fuel",null,"Dol./Mi.",null,null,{"$f":"IF(G17=0,0,G18/G17)","v":0.2}]
[null,"     Tires",null,"Dol./Mi.",null,null,{"$f":"IF(G23=0,0,G22/G23)","v":0.04}]
[null,"     Repair & Maintenance",null,"Dol./Mi.",null,null,{"$f":"IF(G16=0,0,G24/G16)","v":1.8749999999999999E-2}]
[null," Total Operating or Variable Cost",null,"Dol./Mi.",null,null,{"$f":"SUM(G60:G62)","v":0.25875000000000004}]
[]
[null," Annual Operating or Variable Cost",null,"Dol.",null,null,{"$f":"(G63*G16)","v":10350.000000000002}]
[null,"   Fixed Costs"]
[null,"     License / Tax",null,"Dol./Mi.",null,null,{"$f":"IF(G16=0,0,G20/G16)","v":3.7499999999999999E-3}]
[null,"     Insurance",null,"Dol./Mi.",null,null,{"$f":"IF(G16=0,0,G21/G16)","v":3.125E-2}]
[null,"     Interest (non-cash)",null,"Dol./Mi.",null,null,{"$f":"IF(G16=0,0,(G9-(((G9-G15)*(G16/(G10-G11))/2)))*G19*0.01/G16)","v":2.3916666666666666E-2}]
[null,"     Depreciation",null,"Dol./Mi.",null,null,{"$f":"IF(G16=0,0,((G9-G15)*G16/(G10-G11))/G16)","v":0.29333333333333333}]
[null,"       Total Fixed Cost",null,"Dol./Mi.",null,null,{"$f":"SUM(G67:G70)","v":0.35225000000000001}]
[null," Total Annual Fixed Cost",null,"Dol.",null,null,{"$f":"(G71*G16)","v":14090}]
[]
[null," Total Cost per Mile",null,"Dol./Mi.",null,null,{"$f":"IF(G16=0,0,((G65+G72)/G16))","v":0.61099999999999999}]
[null," Total Annual Cost",null,"Dol.",null,null,{"$f":"(G65+G72)","v":24440}]
[]
[null," Total Cash Costs per Mile ",null,"Dol./Mi.",null,null,{"$f":"IF(G16=0,0,G78/G16)","v":0.29375000000000007}]
[null," Total Cash Costs ",null,"Dol.",null,null,{"$f":"(G65+G20+G21)","v":11750.000000000002}]
[null,null,null,null,null,null,""]

{"sheet":"Livestock","index":3,"n_rows":14,"n_cols":7,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,1,0,6],[11,1,11,6],[10,1,10,2],[13,1,13,2]]}
[null,"Allowances for Horses or Other Livestock Paid by Employer"]
[]
[null,"E.  Allowances for horses or other livestock paid by employer"]
[]
[null," Total Annual Cash Cost",null,null,"Dol.",null,0]
[]
[null," Total Annual Non-Cash Cost",null,null,"Dol.",null,0]
[]
[null," Total Annual Employer Cost",null,null,"Dol.",null,{"$f":"(G5+G7)","v":0}]
[]
[null,"Employee Non-Cash Credit For Horse",null,null,"Dol.",null,0]
[]
[]
[null,"OSU CR-205, Oklahoma Pasture Rental Rates"]

{"sheet":"Summary","index":4,"n_rows":59,"n_cols":16,"rows_kept":59,"cut":false,"hidden":false,"merged":[[0,1,0,7],[30,1,30,8],[14,1,14,3]]}
[null,"Summary of Labor or Hired Management Costs"]
[]
[]
[null,null,null,null,null,null,null,null,"Percent of",null,null,null,null,null,null,{"$f":"IF(SalaryBenefits!D11=1,\" $/Acre\",\"$/Head\")","v":" $/Acre"}]
[null,"A.  Salary ",null,null,null,null,"$/Year",{"$f":"+P4","v":" $/Acre"},"Total",null,null,null,null,null,null,{"$f":"IF(SalaryBenefits!D11=1,\" Per Acre\",\"Per Head\")","v":" Per Acre"}]
[null," Total Cash Cost of Salary",null,null,null,null,{"$f":"SalaryBenefits!G22","v":37000},{"$f":"+G6/SalaryBenefits!$D$10","v":37},{"$f":"ROUND((G6/$G$35)*100,2)","v":64.900000000000006}]
[]
[null,"B.  Payroll Tax and Benefits"]
[null," Total Cash Cost of Payroll Tax",null,null,null,null,{"$f":"+SalaryBenefits!G32","v":5864.5},{"$f":"+G9/SalaryBenefits!$D$10","v":5.8644999999999996}]
[null," Total Cash Cost of Benefits",null,null,null,null,{"$f":"+SalaryBenefits!G39","v":9190},{"$f":"+G10/SalaryBenefits!$D$10","v":9.19}]
[null," Total Non-Cash On-Farm or Ranch Produced Food Allowance ",null,null,null,null,{"$f":"+SalaryBenefits!G47","v":1000},{"$f":"+G11/SalaryBenefits!$D$10","v":1}]
[null,"    Total Cash and Non-cash Cost of Benefits",null,null,null,null,{"$f":"SalaryBenefits!G49","v":16054.5},{"$f":"+G12/SalaryBenefits!$D$10","v":16.054500000000001},{"$f":"ROUND((G12/$G$35)*100,2)","v":28.16}]
[]
[null,"C.  Housing "]
[null," Housing Cash Outflow With Mortgage Payments",null,null,null,null,{"$f":"Housing!G45","v":0},{"$f":"+G15/SalaryBenefits!$D$10","v":0}]
[null," Housing Cash Costs",null,null,null,null,{"$f":"Housing!G47","v":3500},{"$f":"+G16/SalaryBenefits!$D$10","v":3.5}]
[null," Housing Non-Cash Costs",null,null,null,null,{"$f":"Housing!G48","v":7200},{"$f":"+G17/SalaryBenefits!$D$10","v":7.2}]
[null,"    Housing Cash and Non-Cash Costs",null,null,null,null,{"$f":"Housing!G50","v":10700},{"$f":"+G18/SalaryBenefits!$D$10","v":10.7},{"$f":"ROUND((G18/$G$35)*100,2)","v":18.77}]
[]
[null,"D.  Transportation Costs"]
[null," Total Annual Cash Cost",null,null,null,null,{"$f":"Transportation!G49","v":1175},{"$f":"+G21/SalaryBenefits!$D$10","v":1.175}]
[null," Total Annual Non-Cash Cost",null,null,null,null,{"$f":"Transportation!G50","v":1269},{"$f":"+G22/SalaryBenefits!$D$10","v":1.2689999999999999}]
[null,"    Total Annual Cost",null,null,null,null,{"$f":"Transportation!G51","v":2444},{"$f":"+G23/SalaryBenefits!$D$10","v":2.444},{"$f":"ROUND((G23/$G$35)*100,2)","v":4.29}]
[]
[null,"E.  Allowances for horses or other livestock paid by employer"]
[null," Total Annual Cash Cost",null,null,null,null,{"$f":"+Livestock!G5","v":0},{"$f":"+G26/SalaryBenefits!$D$10","v":0}]
[null," Total Annual Non-Cash Cost Adjusted For Horse Credit",null,null,null,null,{"$f":"+Livestock!G7","v":0},{"$f":"+G27/SalaryBenefits!$D$10","v":0}]
[null,"    Total Annual Cost",null,null,null,null,{"$f":"(G26+G27)","v":0},{"$f":"+G28/SalaryBenefits!$D$10","v":0},{"$f":"ROUND((G28/$G$35)*100,2)","v":0}]
[]
[]
[null,"Summary of All Pre-Tax Costs"]
[]
[null," Total Annual Cash Cost",null,null,null,null,{"$f":"(G6+G9+G16+G21+G26)","v":47539.5}]
[null," Total Annual Non-Cash Cost",null,null,null,null,{"$f":"(G11+G17+G22+G27)","v":9469}]
[null," Total Annual Cost",null,null,null,null,{"$f":"(G33+G34)","v":57008.5},null,{"$f":"ROUND((G35/$G$35)*100,2)","v":100}]
[]
[null," Total Annual Cash Outflow",null,null,null,null,{"$f":"(G6+G9+G15+G21+G26)","v":44039.5}]
[]
[null,"  Number of Normal Working Days Per Year",null,null,"Days",null,{"$f":"50*5.5","v":275}]
[null,"  Average Hours of Work Daily",null,null,"Hrs/Day",null,9]
[null,"  Calculated Hours of Work",null,null,"Hrs/Year",null,{"$f":"(G39*G40)","v":2475}]
[]
[null," Annual Total Overtime Hours",null,null,"Hrs/Year",null,{"$f":"+SalaryBenefits!F20","v":0}]
[null," Total Annual Hours of Work",null,null,"Hrs/Year",null,{"$f":"(G41+G43)","v":2475}]
[]
[null,null,null,null," Per Day",null," Per Hour",{"$f":"+P5","v":" Per Acre"}]
[null," Total Cash Cost",null,null,{"$f":"ROUND((G33/($G$44/$G$40)),2)","v":172.87},null,{"$f":"ROUND((G33/($G$44)),2)","v":19.21},{"$f":"+G33/SalaryBenefits!$D$10","v":47.539499999999997}]
[null," Total Non-Cash Cost",null,null,{"$f":"ROUND((G34/($G$44/$G$40)),2)","v":34.43},null,{"$f":"ROUND((G34/($G$44)),2)","v":3.83},{"$f":"+G34/SalaryBenefits!$D$10","v":9.4689999999999994}]
[null," Total Cost",null,null,{"$f":"ROUND((G35/($G$44/$G$40)),2)","v":207.3},null,{"$f":"ROUND((G35/($G$44)),2)","v":23.03},{"$f":"+G35/SalaryBenefits!$D$10","v":57.008499999999998}]
[]
[null," Total Cash Outflow",null,null,{"$f":"ROUND((G37/($G$44/$G$40)),2)","v":160.13999999999999},null,{"$f":"ROUND((G37/($G$44)),2)","v":17.79},{"$f":"+G37/SalaryBenefits!$D$10","v":44.039499999999997}]
[]
[null," Taxable Earnings of Employee",null,null,"Dol.",null,{"$f":"(SalaryBenefits!G22+SalaryBenefits!G37+SalaryBenefits!G38+SalaryBenefits!G47+Housing!G13+Housing!G35+Housing!G36+Transportation!G51+Livestock!G9+Livestock!G11+SalaryBenefits!G29)","v":57744}]
[null," Tax Deductible Costs by Employer",null,null,"Dol.",null,{"$f":"ROUND((SalaryBenefits!G22+SalaryBenefits!G49+Housing!G13+Housing!G36+Transportation!G51-(Transportation!G12*Transportation!G14*0.01*Transportation!G39)+Livestock!G9-Livestock!G11)+(IF(Housing!G43=1,Housing!G35,(Housing!G28+Housing!G17))),2)","v":66102.83}]
[]
[]
[]
[]
[null,"   ."]

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