Completed workbook review

Page 1

Completed workbook review

Fictional donut shop · July and August 2026 · Open during the review segment

This is a readable companion to completed-example.xlsx. It contains the same source numbers and prepared observations. Your generated workbook may use a different layout and still be correct.

Measure | Expected result

Records | 12

Months | July and August 2026

Net sales | $9,425.00

Direct product costs | $5,299.00

Amount left after direct costs | $4,126.00

Individual quantities | 2,720 donuts

Box quantities | 130 boxes

The calculation

Amount left after direct costs = net sales minus direct costs. These direct costs include ingredients and packaging only. Wages, rent, utilities and other overhead are excluded.

Page 2

Product results

Separate sales units; dollars may be combined

Individual product | Donuts | Sales | Costs | Left

Classic Glazed | 840 | $1,680.00 | $672.00 | $1,008.00

Chocolate Dip | 620 | $1,550.00 | $682.00 | $868.00

Strawberry Frosted | 420 | $1,260.00 | $630.00 | $630.00

Cinnamon Sugar | 510 | $1,275.00 | $459.00 | $816.00

Maple Bacon | 330 | $1,320.00 | $1,452.00 | -$132.00

Box product | Boxes | Sales | Costs | Left

Assorted Six Box | 130 | $2,340.00 | $1,404.00 | $936.00

One calculation to trace

Maple Bacon in July: $600.00 - $660.00 = -$60.00.
Maple Bacon in August: $720.00 - $792.00 = -$72.00.
Combined: $1,320.00 - $1,452.00 = -$132.00.

Do not multiply monthly sales or direct-cost totals by units again. Do not add donut quantities and box quantities into one sales-unit count.

Page 3

A prepared owner brief

Three observations and two possible next steps

Maple Bacon needs attention

Combined sales of $1,320 are below supplied direct costs of $1,452. It leaves a $132 shortfall before other expenses.

Classic Glazed leads individual products

Its $1,008 amount left after direct costs is the largest among the five individual products in the sample.

Box sales rose in August

Box units increased from 60 to 70. Sales increased from $1,080 to $1,260, and the amount left increased from $432 to $504.

Possible next steps

Review Maple Bacon prices, recipe costs and source records before making changes. Check box demand and production capacity before increasing output.

Limits

Other operating expenses are excluded. Two months do not prove a long-term trend or explain why sales changed. These findings describe the supplied fictional records only.