ex GST	inc GST
Flagfall tariff (cents)	0	=B2*1.1
Per-minute tariff (cents per minute)	70	=B3*1.1
Call duration (seconds)	120	=B4/60	minutes
Cost to caller (cents)	=B2+B3*B4/60	=B5*1.1
 
The following charges will be subtracted
Flagfall charge (cents)	5	=B8*1.1
23c per-minute charge (cents)	=23*B4/60	=B9*1.1
20% service charge (cents)	=B5*0.2	=B10*1.1
7% bad debt charge (cents)	=B5*0.07	=B11*1.1
 
Net rebate to content provider (cents)	=B5-B8-B9-B10-B11	=B13*1.1
... including bad debt refund (cents)	=B5-B8-B9-B10	=B14*1.1