{"text_format":"1","workbook":"xlsx","n_sheets":14,"sheets":["Introduction","How to Use this CD","Index","Cuisine","Draught Beers","Bottled Beers ","Postmix Bag in Box","Wines","Spirits","Break Even","Cost of Wastage","Staff Costs","Retail Price","Pricing Wines"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":2,"comments":0,"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":"Introduction","index":0,"n_rows":5,"n_cols":1,"rows_kept":5,"cut":false,"hidden":false,"merged":[]}
["Building a Better Business\n‘The Liberation Work Out’"]
["This CD is intended to provide a business tool covering essential information to enable you to calculate your Gross Profit Margins and Selling prices\nAspects Covered: \nCuisine/Menu Costing/Selling Price\nGross Profit Calculator for:\n     Draught Beers\n     Bottled Beers/Minerals\n     Post Mix\n     Wines\n     Spirits \nBusiness Break Even Calculator\nOther Information\n     Calculating Cost of Wastage\n     Staff Costings\n     Quick Calculation Tables"]
["The Business break even calculator illustrates very clearly the point in the month/week when based on your sales, all the overheads of the business are covered and you move into positive cash flow.\nAdditional pages include Tables for quick calculations, and examples of how much wastage on draught beer and staff costs could affect your bottom line.\n\nTo keep up to date on prices, check the Website, updated regularly, before reprinting Tariffs, new Wine Lists etc.\n\nwww.wadworth .co.uk\nVisit Trade Only\nUser name Wadworth\nPassword: 30177\nOr check with Telesales"]
["How to use this CD"]
["Index"]

{"sheet":"How to Use this CD","index":1,"n_rows":16,"n_cols":1,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["Building a Better Business\n‘The Butcombe Work Out’"]
[]
["To complete any of the calculator sheets, the following colours will guide you through:\n\n\n"]
[]
["Enter Costs or margin required"]
[]
[" Indicates drop down boxes for you to change the options."]
[]
[" Result"]
[]
["Information"]
[]
["To print any of the sheets with your personal calculations click on the printer icon on the toolbar; go to File and Print or hold down the Ctrl key and press P."]
[]
["Introduction"]
["Index"]

{"sheet":"Index","index":2,"n_rows":18,"n_cols":1,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Index"]
["Introduction"]
["How to use this CD"]
["Cuisine/Menu Costing/Selling Price"]
["Gross Profit Calculator for:"]
["  Draught Beers"]
["  Bottled Beers/Minerals"]
["  Post Mix Bag in Box"]
["  Wines"]
["  Spirits"]
["  Business Break Even Calculator"]
["Other Information"]
["  Calculating Cost of Wastage"]
["  Staff Costings"]
["Quick Calculation Tables"]
["Calculating your Retail Price"]
["Pricing Your Wines"]

{"sheet":"Cuisine","index":3,"n_rows":24,"n_cols":4,"rows_kept":24,"cut":false,"hidden":false,"merged":[[1,1,1,3],[0,0,0,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Food","Gross Profit Margin Calculator"]
[]
["Calculating the cost price of the meal"]
[null,null,null,"cost price"]
["Main ingredient cost",null,null,0]
["For \"multi portion\" e.g. pie"]
["input total cost",16.8]
["and number of portions",8,null,{"$f":"IF(ISERROR(B8/B9),\"\",B8/B9)","v":2.1}]
["Vegetable 1",null,null,0.54]
["Vegetable 2",null,null,0.32]
["Vegetable 3",null,null,0.28000000000000003]
["Garnish",null,null,0.2]
["Sauce",null,null,0]
["Other",null,null,0]
["Total cost",null,null,{"$f":"IF(SUM(D6:D15)=0,\"\",SUM(D6:D15))","v":3.4400000000000004}]
[]
["Calculating menu price or desired margin"]
[]
["At a Retail Price of",9.99,"Margin",{"$f":"(B20-D16)/B20","v":0.65565565565565564}]
["To get a Gross Profit Margin of",65,"Charge",{"$f":"(D16/((100-B21)/100))","v":9.828571428571431}]
[]
[]
["Back to index"]

{"sheet":"Draught Beers","index":4,"n_rows":18,"n_cols":2,"rows_kept":18,"cut":false,"hidden":false,"merged":[[1,1,1,3],[0,0,0,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Draught Beers/Lager/Cider","Gross Profit Margin Calculator"]
[]
["Size of container in gallons",9]
["Number of pints",{"$f":"IF((B4*8)=0,\"\",B4*8)","v":72}]
[]
["Enter the cost price (ex. VAT) for the container",96.2]
["Cost price per pint",{"$f":"IF(ISERROR(B7/B5),\"\",B7/B5)","v":1.3361111111111112}]
[]
["Enter your proposed selling price per pint  OR",3.03]
["Enter your required GPM per pint",47]
[]
["Your GPM at your proposed selling price will be",{"$f":"(B10-B8)/B10","v":0.55903923725705895}]
["Your selling price for your required GPM should be",{"$f":"(B8/((100-B11)/100))","v":2.5209643605870022}]
[]
[]
[]
["Back to index"]

{"sheet":"Bottled Beers ","index":5,"n_rows":15,"n_cols":5,"rows_kept":15,"cut":false,"hidden":false,"merged":[[1,1,1,3],[0,0,0,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Bottled Beers and Minerals","Gross Profit Margin Calculator"]
[]
["How many bottles in the case?",24,null,null,12]
[null,null,null,null,18]
["Enter the cost price (ex. VAT) for the case",25.8,null,null,24]
["Cost price per bottle",{"$f":"IF(ISERROR(B6/B4),\"\",B6/B4)","v":1.075}]
[]
["Enter your proposed selling price per bottle OR",2.6]
["Enter your required GPM per bottle",51]
[]
["Your GPM at your propsed selling price will be",{"$f":"((B9-B7)/B9)","v":0.58653846153846156}]
["Your selling price for your required GPM should be",{"$f":"(B7/((100-B10)/100))","v":2.193877551020408}]
[]
["Back to index"]

{"sheet":"Postmix Bag in Box","index":6,"n_rows":24,"n_cols":7,"rows_kept":24,"cut":false,"hidden":false,"merged":[[1,1,1,3],[14,6,14,7],[0,0,0,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Postmix Bag in Box","Gross Profit Margin Calculator"]
[]
["Select the number of litres in your BIB",7,null,null,7,{"$f":"E4/0.568","v":12.323943661971832}]
[null,null,null,null,12,{"$f":"E5/0.568","v":21.126760563380284}]
["Enter the cost price (ex. VAT) for the postmix bag in box",40.06,null," ","no. of pints",{"$f":"VLOOKUP(B4,E4:F5,2,FALSE)","v":12.323943661971832}]
["Select the product","Britvic"]
[]
[]
["Select a dispense size from the dropdown list:","16oz",null,null,null,"dilution","no.of pints"]
["Enter your proposed selling price per dispense OR",2,null,null,"Coca Cola","5.4:1",{"$f":"F6*5.4+F6","v":78.873239436619741}]
["Enter your required GPM per dispense",78,null,null,"Lemonade","7.5:1",{"$f":"F6*7.5+F6","v":104.75352112676057}]
[null,null,null,null,"Britvic","5:1",{"$f":"F6*5+F6","v":73.943661971830991}]
["Your GPM at your proposed selling price will be",{"$f":"((B11-F24)/B11)","v":0.78329447619047621},null,null,"no.of pints",{"$f":"VLOOKUP(B7,E11:G13,3,FALSE)","v":73.943661971830991}]
["Your selling price for your required GPM should be",{"$f":"(F24/((100-B12)/100))","v":1.9700502164502165}]
[]
["Back to index",null,null,null,"2oz dash",{"$f":"(F14*20)/2","v":739.43661971830988}]
[null,null,null,null,"Half Pint",{"$f":"(F14*20)/10","v":147.88732394366198}]
[null,null,null,null,"16oz",{"$f":"(F14*20)/16","v":92.429577464788736}]
[null,null,null,null,"no.of dispenses",{"$f":"VLOOKUP(B10,E17:F19,2,FALSE)","v":92.429577464788736}]
[]
[]
[]
[null,null,null,null,"cost per dispense",{"$f":"B6/F20","v":0.43341104761904764}]

{"sheet":"Wines","index":7,"n_rows":24,"n_cols":5,"rows_kept":24,"cut":false,"hidden":false,"merged":[[1,1,1,3],[17,2,17,4],[0,0,0,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Wines by the glass","Gross Profit Margin Calculator"]
[]
[]
["Enter the cost price (ex. VAT) for each bottle of wine",7]
["Select the size of the bottle","75cl"]
[]
["Enter your proposed selling price per glass",3]
[]
[]
["Your GPM at this price will be"]
["125 ml glass",{"$f":"(B8-C24)/B8","v":0.61111111111111105}]
["175 ml glass",{"$f":"(B8-D24)/B8","v":0.45482866043613712}]
["250 ml glass",{"$f":"(B8-E24)/B8","v":0.22222222222222218}]
[]
[]
["Back to index"]
[null,null,"Number of glasses in bottle"]
[null,"bottle size","125ml","175ml","250ml"]
[null,"75cl",6,4.28,3]
[null,"1 litre",8,5.71,4]
[null,"1.5 litre",12,8.57,6]
[]
[null,"cost price per glass",{"$f":"B5/(VLOOKUP(B6,B20:E22,2,FALSE))","v":1.1666666666666667},{"$f":"B5/(VLOOKUP(B6,B20:E22,3,FALSE))","v":1.6355140186915886},{"$f":"B5/(VLOOKUP(B6,B20:E22,4,FALSE))","v":2.3333333333333335}]

{"sheet":"Spirits","index":8,"n_rows":23,"n_cols":5,"rows_kept":23,"cut":false,"hidden":false,"merged":[[1,1,1,3],[17,2,17,4],[0,0,0,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Spirits","Gross Profit Margin Calculator"]
[]
[]
["Enter the cost price (ex. VAT) for each bottle of spirits",23.2]
["Select the size of the bottle","1.5 litre"]
[]
["Enter your proposed selling price per shot",2.2999999999999998]
[]
[]
["Your GPM at this price will be"]
["25ml shot",{"$f":"(B8-C23)/B8","v":0.8318840579710145}]
["35ml shot",{"$f":"(B8-D23)/B8","v":0.76432344575375855}]
["50ml shot",{"$f":"(B8-E23)/B8","v":0.66376811594202889}]
[]
[]
["Back to index"]
[null,null,"Number of shots in bottle"]
[null,"bottle size","25ml","35ml","50ml"]
[null,"70cl",28,20,14]
[null,"1.5 litre",60,42.8,30]
[]
[null,"cost price per shot",{"$f":"B5/(VLOOKUP(B6,B20:E21,2,FALSE))","v":0.38666666666666666},{"$f":"B5/(VLOOKUP(B6,B20:E21,3,FALSE))","v":0.5420560747663552},{"$f":"B5/(VLOOKUP(B6,B20:E21,4,FALSE))","v":0.77333333333333332}]

{"sheet":"Break Even","index":9,"n_rows":44,"n_cols":13,"rows_kept":44,"cut":false,"hidden":false,"merged":[[42,0,42,5],[0,0,0,3],[9,5,11,5],[8,0,9,4],[41,0,41,3],[41,4,41,5]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Your Business Break Even Calculator"]
["Start by entering some typical sales figures for your business:"]
["Weekly drinks sales ",5000,null,"Average GPM",0.51,null,null,{"$f":"($B4/1.175)*$E4","v":2170.2127659574467},null,null,{"$f":"B4*E4","v":2550}]
["Weekly food sales ",2000,null,"Average GPM",0.65,null,null,{"$f":"($B5/1.175)*$E5","v":1106.3829787234042},null,null,{"$f":"B5*E5","v":1300}]
["Weekly room sales",null,null,"Average GPM",0,null,null,{"$f":"($B6/1.175)*$E6","v":0},null,null,{"$f":"B6*E6","v":0}]
["Average weekly machine income (all machines)",230,null,null,null,null,null,{"$f":"B7","v":230},"Sales exc. VAT","Sales GPM",{"$f":"B7*E7","v":0},"Total Sales inc. VAT","Sales GPM"]
[null,null,null,null,null,null,null,{"$f":"SUM(H4:H7)","v":3506.5957446808507},{"$f":"SUM(B4:B8)/1.175","v":6153.1914893617022},{"$f":"H8/I8","v":0.56988243430152141},{"$f":"SUM(K4:K7)","v":3850},{"$f":"SUM(B4:B8)","v":7230},{"$f":"K8/L8","v":0.53250345781466113}]
["The following section deals with all business costs.  Enter all costs, into one box only, to indicate whether they are paid weekly, monthly, quarterly, or annually.",null,null,null,null,null,null,"Gross Profit per week exc VAT",null,null,"Gross Profit per week inc VAT"]
[null,null,null,null,null,"Average Weekly cost\n£"]
[null,"week","month","quarter","annual"]
["Cost (including VAT)","£","£","£","£"]
["Gas",null,380,null,null,{"$f":"(B13*52+C13*12+D13*4+E13)/52","v":87.692307692307693}]
["Electricity",null,300,null,null,{"$f":"(B14*52+C14*12+D14*4+E14)/52","v":69.230769230769226}]
["Water Rates",null,null,null,1620,31.153846153846153]
["Bar Staff",132,null,null,null,132]
["Restaurant Staff",null,null,null,null,0]
["Housekeeping Staff",35,null,null,null,35]
["Chef/Cook/Kitchen Staff",82,null,null,null,82]
["Any other wages",null,null,null,null,0]
["All entertainment including Sky TV, Performing Rights etc.",null,null,null,480,9.2307692307692299]
["Licensing Costs",null,null,null,295,5.6730769230769234]
["Professional and Membership Fees",null,null,null,80,1.5384615384615385]
["Equipment Rental/Contract",null,null,null,null,0]
["Glasses/Crockery etc",null,60,null,null,13.846153846153847]
["Cleaning Materials",35,null,null,null,35]
["Telephones",null,null,null,null,0]
["Stocktaker/Accountants Fees",null,null,280,null,21.53846153846154]
["Solicitors Fees",null,null,null,null,0]
["Bank Charges ",null,120,null,null,27.692307692307693]
["Loan Interest Charges",null,null,null,null,0]
["Loan Repayments",null,null,null,null,0]
["Motor Expenses ",null,50,null,null,11.538461538461538]
["Business Rates",null,700,null,null,161.53846153846155]
["Council Tax",null,85,null,null,19.615384615384617]
["Rent",null,2333,null,null,538.38461538461536]
["Training",null,null,null,260,5]
["Insurance",null,null,null,640,12.307692307692308]
["Advertising",null,null,null,null,0]
["Other Expenses",null,null,null,null,0]
["Total Weekly Expenses ",null,null,null,null,{"$f":"SUM(F13:F40)/VAT","v":1083.3173076923081},null,{"$f":"SUM(F13:F40)","v":1299.9807692307695}]
["You will start to make a profit once your weekly takings exceed",null,null,null,{"$f":"H41/J8","v":2281.1385138131095}]
["Note:  Staff costs - not including employer's NI"]
["Back to index"]

{"sheet":"Cost of Wastage","index":10,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,0,0,3],[6,0,6,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Calculating Cost of Wastage"]
[]
["Enter the number of drip trays in your pub",5]
[]
["Enter average cost per pint",4]
["assuming each drip trays contains just 1 pint of waste the following calculation applies"]
["If all trays are half filled every night",{"$f":"B6*0.5*B4","v":10}]
[]
["Cost to you per week",{"$f":"B8*7","v":70}]
[]
["Cost of wastage in one year",{"$f":"B10*52","v":3640}]
[]
["Back to index"]

{"sheet":"Staff Costs","index":11,"n_rows":18,"n_cols":2,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,0,0,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Staff Costings"]
[]
["On reviewing staffing levels what savings can be made over a year by reducing staff hours by one hour per day?"]
[]
["Number of staff",1]
["Hourly Rate",5.85]
[]
["Savings per week"]
["5 days",{"$f":"B6*B7*5","v":29.25}]
["7 days",{"$f":"B6*B7*7","v":40.949999999999996}]
[]
["Saving per annum"]
["5 day week",{"$f":"B10*52","v":1521}]
["7 day week",{"$f":"B11*52","v":2129.3999999999996}]
[]
[]
["Back to index"]

{"sheet":"Retail Price","index":12,"n_rows":50,"n_cols":4,"rows_kept":50,"cut":false,"hidden":false,"merged":[[0,0,0,3],[2,2,47,2],[1,0,1,3],[36,0,43,0]]}
["Building a Better Business\n‘The Liberation Work Out’"]
[{"$f":"\"CALCULATING A RETAIL PRICE (inc. VAT @ \" & VATrate & \"%) USING A MULTIPLIER\"","v":"CALCULATING A RETAIL PRICE (inc. VAT @ 20%) USING A MULTIPLIER"}]
["GROSS PROFIT % REQUIRED",25,"Multiply the COST (exc. VAT) by",{"$f":"100/(100-B3)","v":1.3333333333333333}]
[null,26,null,{"$f":"100/(100-B4)","v":1.3513513513513513}]
[null,27,null,{"$f":"100/(100-B5)","v":1.3698630136986301}]
[null,28,null,{"$f":"100/(100-B6)","v":1.3888888888888888}]
[null,29,null,{"$f":"100/(100-B7)","v":1.408450704225352}]
[null,30,null,{"$f":"100/(100-B8)","v":1.4285714285714286}]
[null,31,null,{"$f":"100/(100-B9)","v":1.4492753623188406}]
[null,32,null,{"$f":"100/(100-B10)","v":1.4705882352941178}]
[null,33,null,{"$f":"100/(100-B11)","v":1.4925373134328359}]
[null,34,null,{"$f":"100/(100-B12)","v":1.5151515151515151}]
[null,35,null,{"$f":"100/(100-B13)","v":1.5384615384615385}]
[null,36,null,{"$f":"100/(100-B14)","v":1.5625}]
[null,37,null,{"$f":"100/(100-B15)","v":1.5873015873015872}]
[null,38,null,{"$f":"100/(100-B16)","v":1.6129032258064515}]
[null,39,null,{"$f":"100/(100-B17)","v":1.639344262295082}]
[null,40,null,{"$f":"100/(100-B18)","v":1.6666666666666667}]
[null,41,null,{"$f":"100/(100-B19)","v":1.6949152542372881}]
[null,42,null,{"$f":"100/(100-B20)","v":1.7241379310344827}]
[null,43,null,{"$f":"100/(100-B21)","v":1.7543859649122806}]
[null,44,null,{"$f":"100/(100-B22)","v":1.7857142857142858}]
[null,45,null,{"$f":"100/(100-B23)","v":1.8181818181818181}]
[null,46,null,{"$f":"100/(100-B24)","v":1.8518518518518519}]
[null,47,null,{"$f":"100/(100-B25)","v":1.8867924528301887}]
[null,48,null,{"$f":"100/(100-B26)","v":1.9230769230769231}]
[null,49,null,{"$f":"100/(100-B27)","v":1.9607843137254901}]
[null,50,null,{"$f":"100/(100-B28)","v":2}]
[null,51,null,{"$f":"100/(100-B29)","v":2.0408163265306123}]
[null,52,null,{"$f":"100/(100-B30)","v":2.0833333333333335}]
[null,53,null,{"$f":"100/(100-B31)","v":2.1276595744680851}]
[null,54,null,{"$f":"100/(100-B32)","v":2.1739130434782608}]
[null,55,null,{"$f":"100/(100-B33)","v":2.2222222222222223}]
[null,56,null,{"$f":"100/(100-B34)","v":2.2727272727272729}]
[null,57,null,{"$f":"100/(100-B35)","v":2.3255813953488373}]
[null,58,null,{"$f":"100/(100-B36)","v":2.3809523809523809}]
[{"$f":"\"These multiplier figures will give you a quick calculation for the retail price to be charged e.g. to calculate a retail price which gives you a 40% GP on your cost price of £1.10 per unit:\"","v":"These multiplier figures will give you a quick calculation for the retail price to be charged e.g. to calculate a retail price which gives you a 40% GP on your cost price of £1.10 per unit:"},59,null,{"$f":"100/(100-B37)","v":2.4390243902439024}]
[null,60,null,{"$f":"100/(100-B38)","v":2.5}]
[null,61,null,{"$f":"100/(100-B39)","v":2.5641025641025643}]
[null,62,null,{"$f":"100/(100-B40)","v":2.6315789473684212}]
[null,63,null,{"$f":"100/(100-B41)","v":2.7027027027027026}]
[null,64,null,{"$f":"100/(100-B42)","v":2.7777777777777777}]
[null,65,null,{"$f":"100/(100-B43)","v":2.8571428571428572}]
[null,66,null,{"$f":"100/(100-B44)","v":2.9411764705882355}]
[{"$f":"\"1.10 x \" & D18 & \" = £\" & 1.1*D18","v":"1.10 x 1.66666666666667 = £1.83333333333333"},67,null,{"$f":"100/(100-B45)","v":3.0303030303030303}]
[null,68,null,{"$f":"100/(100-B46)","v":3.125}]
[null,69,null,{"$f":"100/(100-B47)","v":3.225806451612903}]
[null,70,null,{"$f":"100/(100-B48)","v":3.3333333333333335}]
[]
["Back to index"]

{"sheet":"Pricing Wines","index":13,"n_rows":43,"n_cols":11,"rows_kept":43,"cut":false,"hidden":false,"merged":[[41,5,41,6],[41,7,41,8],[41,9,41,10],[0,0,0,3],[41,1,41,2],[41,3,41,4],[3,0,3,3]]}
["Building a Better Business\n‘The Liberation Work Out’"]
["Wine Profit Calculator"]
[]
["A guide to help deliver the targeted gross profit"]
[]
["Required","Multiply "]
["Gross ","the "]
["Profit %","cost by"]
[0.45,2.1800000000000002]
[0.5,2.4]
[0.55000000000000004,2.67]
[0.6,3]
[0.65,3.43]
[0.7,4]
[]
["Price per glass from standard 750ml bottle"]
[]
["Cost per","per glass",null,"£"]
["bottle £","125ml","175ml","250ml"]
[3.75,{"$f":"A20/6","v":0.625},{"$f":"A20/4.28","v":0.87616822429906538},{"$f":"A20/3","v":1.25}]
[4.0030000000000001,0.66716666666666669,0.93528037383177565,1.3343333333333334]
[4.25,0.70833333333333337,0.99299065420560739,1.4166666666666667]
[4.5,0.75,1.0514018691588785,1.5]
[4.75,0.79166666666666663,1.1098130841121494,1.5833333333333333]
[5,0.83333333333333337,1.1682242990654206,1.6666666666666667]
[]
["Margin Per Glass"]
[]
["Cost per","Cost   ",null,"175ml",null,null,"Cost   ",null,"250ml"]
["bottle £","per glass",0.55000000000000004,0.6,0.65,0.7,"per glass",0.55000000000000004,0.6,0.65,0.7]
[3.75,0.88,2.35,2.64,3.02,3.52,1.25,3,3.75,4.29,5]
[4.0030000000000001,0.94,2.5099999999999998,2.82,3.22,3.76,1.33,3.19,3.99,4.5599999999999996,5.32]
[4.25,0.99,2.64,2.97,3.4,3.96,1.42,3.4,4.26,4.87,5.68]
[4.5,1.05,2.8,3.15,3.6,4.2,1.5,3.6,4.5,5.15,6]
[4.75,1.1100000000000001,2.96,3.33,3.8,4.4400000000000004,1.58,3.79,4.74,5.42,6.32]
[5,1.17,3.12,3.51,4.01,4.68,1.67,4,5.01,5.73,6.68]
[]
["Alternatively take the cost per glass and use Table 1"]
["750ml bottle:- Divide by 3 for 250ml "]
["                    Divide by 4.28 for 175ml "]
["                    Divide by 6 for 125ml"]
[]
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