{"text_format":"2","workbook":"xlsx","n_sheets":4,"sheets":["Hourly Rate","Group","Individual","Pricing Model Considerations"],"not_rendered":{"charts":0,"images":1,"macros":0,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","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":"Hourly Rate","index":0,"n_rows":47,"n_cols":7,"rows_kept":47,"cut":false,"hidden":false,"merged":[[0,3,0,6]]}
[null,null,null,"Brought to you by Mahj Life - a mah jongg centric company\nQuestions? Email care@mahjlife.com."]
[null,"Hourly Rate Based on Credentials and Notoriety"]
[null,"Common Entry Level Rate",null,null,25,{"$f":"CEILING(F4,5)+E3","v":25},"Adjusted Hourly Rate"]
[null,"Mark the appropriate box with an 'X' to indicate your qualifications.",null,null,null,{"$f":"SUM(F6:F54)","v":0}]
[null,"Experience and Skill"]
[null,null,"10+ Years Social Play",0.3,{"$f":"IF(B6<>\"\",SUM(D6*E$3),\"\")","v":""},{"$f":"IF(B6<>\"\",ROUNDDOWN(E6,0),\"\")","v":""}]
[null,null,"Demonstrates deep experience, pattern recognition, and instinctual play.\n"]
[null,null,"5+ Years Teaching",0.3,{"$f":"IF(B8<>\"\",SUM(D8*E$3),\"\")","v":""},{"$f":"IF(B8<>\"\",ROUNDDOWN(E8,0),\"\")","v":""}]
[null,null,"Shows skill in instruction, curriculum building, and adapting to various learning styles."]
[null,null,"5+ Years Competitive Play",0.3,{"$f":"IF(B10<>\"\",SUM(D10*E$3),\"\")","v":""},{"$f":"IF(B10<>\"\",ROUNDDOWN(E10,0),\"\")","v":""}]
[null,null,"Adds credibility for high-level strategic teaching and knowledge of formal rules and etiquette."]
[null,null,"Cross-Version Proficiency",0.3,{"$f":"IF(B12<>\"\",SUM(D12*E$3),\"\")","v":""},{"$f":"IF(B12<>\"\",ROUNDDOWN(E12,0),\"\")","v":""}]
[null,null,"Demonstrates versatility and a broad understanding of mah jongg’s global evolution."]
[null,"Recognition & Leadership"]
[null,null,"Active Guild Membership",0.3,{"$f":"IF(B15<>\"\",SUM(D15*E$3),\"\")","v":""},{"$f":"IF(B15<>\"\",ROUNDDOWN(E15,0),\"\")","v":""}]
[null,null,"Signals professionalism, teaching standards, and peer recognition—building client trust and credibility."]
[null,null,"Mentor or Trainer of Other Instructors",0.3,{"$f":"IF(B17<>\"\",SUM(D17*E$3),\"\")","v":""},{"$f":"IF(B17<>\"\",ROUNDDOWN(E17,0),\"\")","v":""}]
[null,null,"Demonstrates versatility and a broad understanding of mah jongg’s global evolution."]
[null,null,"Tournament Organizer or Judge Experience",0.3,{"$f":"IF(B19<>\"\",SUM(D19*E$3),\"\")","v":""},{"$f":"IF(B19<>\"\",ROUNDDOWN(E19,0),\"\")","v":""}]
[null,null,"Shows leadership and knowledge of advanced rules, game flow, and dispute resolution."]
[null,null,"Published Author or Broadcaster",0.3,{"$f":"IF(B21<>\"\",SUM(D21*E$3),\"\")","v":""},{"$f":"IF(B21<>\"\",ROUNDDOWN(E21,0),\"\")","v":""}]
[null,null,"Establishes thought leadership and positions the instructor as a resource beyond the table."]
[null,null,"Featured Speaker or Workshop Leader",0.3,{"$f":"IF(B23<>\"\",SUM(D23*E$3),\"\")","v":""},{"$f":"IF(B23<>\"\",ROUNDDOWN(E23,0),\"\")","v":""}]
[null,null,"Recognition as a subject-matter expert at events boosts visibility and positions the instructor as a leader in the field."]
[null,"Credentials & Professional Growth"]
[null,null,"Microcredentials",0.3,{"$f":"IF(B26<>\"\",SUM(D26*E$3),\"\")","v":""},{"$f":"IF(B26<>\"\",ROUNDDOWN(E26,0),\"\")","v":""}]
[null,null,"Adds formal recognition of specific skills, such as rules mastery, or teaching knowledge."]
[null,null,"Certified in Adult Learning or Instructional Design",0.3,{"$f":"IF(B28<>\"\",SUM(D28*E$3),\"\")","v":""},{"$f":"IF(B28<>\"\",ROUNDDOWN(E28,0),\"\")","v":""}]
[null,null,"Demonstrates ability to create engaging, structured lessons that promote retention, confidence, and skill-building in adult learners."]
[null,null,"Formal Education or Background in Instruction",0.3,{"$f":"IF(B30<>\"\",SUM(D30*E$3),\"\")","v":""},{"$f":"IF(B30<>\"\",ROUNDDOWN(E30,0),\"\")","v":""}]
[null,null,"Adds depth and context to teaching, particularly with history, pedagogy, or design principles."]
[null,null,"Digital Course Creator",0.3,{"$f":"IF(B32<>\"\",SUM(D32*E$3),\"\")","v":""},{"$f":"IF(B32<>\"\",ROUNDDOWN(E32,0),\"\")","v":""}]
[null,null,"Shows scalable teaching skills and authority in organizing structured learning."]
[null,null,"Creator of Educational Content or Tools",0.3,{"$f":"IF(B34<>\"\",SUM(D34*E$3),\"\")","v":""},{"$f":"IF(B34<>\"\",ROUNDDOWN(E34,0),\"\")","v":""}]
[null,null,"Demonstrates initiative and the ability to provide value beyond standard lessons (e.g., worksheets, videos)."]
[null,"Visibility & Community Impact"]
[null,null,"Recognized Community Builder or Organizer",0.2,{"$f":"IF(B37<>\"\",SUM(D37*E$3),\"\")","v":""},{"$f":"IF(B37<>\"\",ROUNDDOWN(E37,0),\"\")","v":""}]
[null,null,"Highlights initiative, leadership, and the ability to create lasting value for groups."]
[null,null,"Strong Social Media Presence or Online Community Leadership",0.2,{"$f":"IF(B39<>\"\",SUM(D39*E$3),\"\")","v":""},{"$f":"IF(B39<>\"\",ROUNDDOWN(E39,0),\"\")","v":""}]
[null,null,"A visible, engaged platform can indicate reach, influence, and an ongoing stream of learners."]
[null,null,"Media Appearances ",0.2,{"$f":"IF(B41<>\"\",SUM(D41*E$3),\"\")","v":""},{"$f":"IF(B41<>\"\",ROUNDDOWN(E41,0),\"\")","v":""}]
[null,null,"Exposure in public media increases visibility and positions the instructor as a notable expert."]
[null,"Results & Inclusivity"]
[null,null,"Client Retention & Referral Track Record",0.2,{"$f":"IF(B44<>\"\",SUM(D44*E$3),\"\")","v":""},{"$f":"IF(B44<>\"\",ROUNDDOWN(E44,0),\"\")","v":""}]
[null,null,"Consistent student loyalty and word-of-mouth referrals reflect satisfaction and trust."]
[null,null,"Experience with Diverse Learner Groups",0.2,{"$f":"IF(B46<>\"\",SUM(D46*E$3),\"\")","v":""},{"$f":"IF(B46<>\"\",ROUNDDOWN(E46,0),\"\")","v":""}]
[null,null,"Teaching players with different needs (e.g., seniors, youth, neurodivergent) shows inclusivity and instructional range."]

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[{"$nulls":4},"Instructions",{"$nulls":14},"Brought to you by Mahj Life - a mah jongg centric company."]
[{"$nulls":4},"1.  Enter # students.",{"$nulls":14},"Questions? Email care@mahjlife.com"]
[{"$nulls":4},"2.  Enter # sessions and hours per session. "]
[{"$nulls":4},"3.  Enter covered expenses with related costs."]
[{"$nulls":4},"4.  Enter out-of-pocket expenses with related costs."]
[{"$nulls":4},"5.  Enter hourly rates for each level of lessons."]
[null,"Group Tuition Based on Hourly Rate "]
[null,"Class Size","# Students",null,"Beginner Learning Objectives",{"$nulls":5},"Intermediate Learning Objectives",{"$nulls":5},"Advanced Learning Objectives"]
[{"$nulls":4},"Group Hourly Rate","Student Tuition","Lesson  Revenue","Lesson Profit","Gross Hourly Rate",null,"Group Hourly Rate","Student Tuition","Lesson  Revenue","Lesson Profit","Gross Hourly Rate",null,"Group Hourly Rate","Student Tuition","Lesson  Revenue","Lesson Profit","Gross Hourly Rate"]
[null,"One-on-One",1,null,0,{"$f":"IF(E10=\"\",0,IFERROR(SUM(G10/$C10)+C$26,0))","v":0},{"$f":"IF(E10=\"\",0,($C10*E10)*$C$17)+$C26","v":0},{"$f":"IF(E10=\"\",0,G10-$I$26)-IF(E10=\"\",0,G10-$I$26)*$C$18","v":0},{"$f":"H10/C$17","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(K10=\"\",0,IFERROR(SUM(M10/$C10)+I$26,0))","v":0},{"$f":"IF(K10=\"\",0,($C10*K10)*$C$17)+$C26","v":0},{"$f":"IF(K10=\"\",0,M10-$I$26)-IF(K10=\"\",0,M10-$I$26)*$C$18","v":0},{"$f":"N10/$C$17","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(Q10=\"\",0,IFERROR(SUM(S10/$C10)+O$26,0))","v":0},{"$f":"IF(Q10=\"\",0,($C10*Q10)*$C$17)+$C26","v":0},{"$f":"IF(Q10=\"\",0,S10-$I$26)-IF(Q10=\"\",0,S10-$I$26)*$C$18","v":0},{"$f":"T10/$C$17","v":{"$error":"#DIV/0!"}}]
[null,"Small Group",0,null,0,{"$f":"IF(E11=\"\",0,IFERROR(SUM(G11/$C11)+$C$26/$C11,0))","v":0},{"$f":"IF(E11=\"\",\"\",(E11)*$C$17)+$C26/$C11","v":{"$error":"#DIV/0!"}},{"$f":"IF(E11=\"\",0,G11-$I$26)-IF(E11=\"\",0,G11-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"H11/C$17","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(K11=\"\",0,IFERROR(SUM(M11/$C11)+$C$26/$C11,0))","v":0},{"$f":"IF(K11=\"\",0,(K11)*$C$17)+$C26/$C11","v":{"$error":"#DIV/0!"}},{"$f":"IF(K11=\"\",0,M11-$I$26)-IF(K11=\"\",0,M11-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"N11/$C$17","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(Q11=\"\",0,IFERROR(SUM(S11/$C11)+$C$26/$C11,0))","v":0},{"$f":"IF(Q11=\"\",0,(Q11)*$C$17)+$C26/$C11","v":{"$error":"#DIV/0!"}},{"$f":"IF(Q11=\"\",0,S11-$I$26)-IF(Q11=\"\",0,S11-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"T11/$C$17","v":{"$error":"#DIV/0!"}}]
[null,"Medium Group",0,null,0,{"$f":"IF(E12=\"\",0,IFERROR(SUM(G12/$C12)+$C$26/$C12,0))","v":0},{"$f":"IF(E12=\"\",\"\",(E12)*$C$17)+$C26/$C12","v":{"$error":"#DIV/0!"}},{"$f":"IF(E12=\"\",0,G12-$I$26)-IF(E12=\"\",0,G12-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"H12/C$17","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(K12=\"\",0,IFERROR(SUM(M12/$C12)+$C$26/$C12,0))","v":0},{"$f":"IF(K12=\"\",\"\",(K12)*$C$17)+$C26/$C12","v":{"$error":"#DIV/0!"}},{"$f":"IF(K12=\"\",0,M12-$I$26)-IF(K12=\"\",0,M12-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"N12/$C$17","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(Q12=\"\",0,IFERROR(SUM(S12/$C12)+$C$26/$C12,0))","v":0},{"$f":"IF(Q12=\"\",\"\",(Q12)*$C$17)+$C26/$C12","v":{"$error":"#DIV/0!"}},{"$f":"IF(Q12=\"\",0,S12-$I$26)-IF(Q12=\"\",0,S12-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"T12/$C$17","v":{"$error":"#DIV/0!"}}]
[null,"Large Group",0,null,0,{"$f":"IF(E13=\"\",0,IFERROR(SUM(G13/$C13)+$C$26/$C13,0))","v":0},{"$f":"IF(E13=\"\",\"\",(E13)*$C$17)+$C26/$C13","v":{"$error":"#DIV/0!"}},{"$f":"IF(E13=\"\",0,G13-$I$26)-IF(E13=\"\",0,G13-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"H13/C$17","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(K13=\"\",0,IFERROR(SUM(M13/$C13)+$C$26/$C13,0))","v":0},{"$f":"IF(K13=\"\",\"\",(K13)*$C$17)+$C26/$C13","v":{"$error":"#DIV/0!"}},{"$f":"IF(K13=\"\",0,M13-$I$26)-IF(K13=\"\",0,M13-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"N13/$C$17","v":{"$error":"#DIV/0!"}},null,0,{"$f":"IF(Q13=\"\",0,IFERROR(SUM(S13/$C13)+$C$26/$C13,0))","v":0},{"$f":"IF(Q13=\"\",\"\",(Q13)*$C$17)+$C26/$C13","v":{"$error":"#DIV/0!"}},{"$f":"IF(Q13=\"\",0,S13-$I$26)-IF(Q13=\"\",0,S13-$I$26)*$C$18","v":{"$error":"#DIV/0!"}},{"$f":"T13/$C$17","v":{"$error":"#DIV/0!"}}]
[]
[null,"# Sessions",0]
[null,"Hours per Session",0]
[null,"Total Hours",{"$f":"C15*C16","v":0}]
[null,"Self-Employment Tax*",0.153]
[]
[null,"Covered Expenses**","Cost",null,"Out-of-Pocket Expenses***",null,null,null,"Cost",null,"Notes"]
[null,"Travel",0]
[null,"Meals",0]
[]
[]
[]
[null,"Total",{"$f":"SUM(C21:C25)","v":0},null,"Total",null,null,null,{"$f":"SUM(I21:I25)","v":0}]
[]
[null,"*The self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance)."]
[null,"**Included in student tuition."]
[null,"***Not included in student tuition."]

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[{"$nulls":4},"Instructions",{"$nulls":12},"Brought to you by Mahj Life - a mah jongg centric company."]
[{"$nulls":4},"1.  Enter # students.",{"$nulls":12},"Questions? Email care@mahjlife.com"]
[{"$nulls":4},"2.  Enter # sessions and hours per session. "]
[{"$nulls":4},"3.  Enter covered expenses with related costs."]
[{"$nulls":4},"4.  Enter out-of-pocket expenses with related costs."]
[{"$nulls":4},"5.  Enter hourly rates for each level of lessons."]
[null,"Individual Tuition Based on Hourly Rate"]
[null,"Class Size","# Students",null,"Beginner Learning Objectives",{"$nulls":4},"Intermediate Learning Objectives",{"$nulls":4},"Advanced Learning Objectives"]
[{"$nulls":4},"Individual Hourly Rate","Student Tuition","Lesson  Revenue","Lesson Profit",null,"Individual Hourly Rate","Student Tuition","Lesson  Revenue","Lesson Profit",null,"Individual Hourly Rate","Student Tuition","Lesson  Revenue","Lesson Profit"]
[null,"One-on-One",1,null,0,{"$f":"IF(E10=\"\",0,IFERROR(SUM(G10/$C10)+$C$26,0))","v":0},{"$f":"IF(E10=\"\",0,($C10*E10)*$C$17)","v":0},{"$f":"IF(E10=\"\",0,G10-$H$26)-IF(E10=\"\",0,G10-$H$26)*$C$18","v":0},null,0,{"$f":"IF(J10=\"\",0,IFERROR(SUM(L10/$C10)+$C$26,0))","v":0},{"$f":"IF(J10=\"\",0,($C10*J10)*$C$17)","v":0},{"$f":"IF(J10=\"\",0,L10-$H$26)-IF(J10=\"\",0,L10-$H$26)*$C$18","v":0},null,0,{"$f":"IF(O10=\"\",0,IFERROR(SUM(Q10/$C10)+$C$26,0))","v":0},{"$f":"IF(O10=\"\",0,($C10*O10)*$C$17)","v":0},{"$f":"IF(O10=\"\",0,Q10-$H$26)-IF(O10=\"\",0,Q10-$H$26)*$C$18","v":0}]
[null,"Small Group",0,null,0,{"$f":"IF(E11=\"\",0,IFERROR(SUM(G11/$C11)+$C$26/$C11,0))","v":0},{"$f":"IF(E11=\"\",0,($C11*E11)*$C$17)","v":0},{"$f":"IF(E11=\"\",0,G11-$H$26)-IF(E11=\"\",0,G11-$H$26)*$C$18","v":0},null,0,{"$f":"IF(J11=\"\",0,IFERROR(SUM(L11/$C11)+$C$26/$C11,0))","v":0},{"$f":"IF(J11=\"\",0,($C11*J11)*$C$17)","v":0},{"$f":"IF(J11=\"\",0,L11-$H$26)-IF(J11=\"\",0,L11-$H$26)*$C$18","v":0},null,0,{"$f":"IF(O11=\"\",0,IFERROR(SUM(Q11/$C11)+$C$26/$C11,0))","v":0},{"$f":"IF(O11=\"\",0,($C11*O11)*$C$17)","v":0},{"$f":"IF(O11=\"\",0,Q11-$H$26)-IF(O11=\"\",0,Q11-$H$26)*$C$18","v":0}]
[null,"Medium Group",0,null,0,{"$f":"IF(E12=\"\",0,IFERROR(SUM(G12/$C12)+$C$26/$C12,0))","v":0},{"$f":"IF(E12=\"\",0,($C12*E12)*$C$17)","v":0},{"$f":"IF(E12=\"\",0,G12-$H$26)-IF(E12=\"\",0,G12-$H$26)*$C$18","v":0},null,0,{"$f":"IF(J12=\"\",0,IFERROR(SUM(L12/$C12)+$C$26/$C12,0))","v":0},{"$f":"IF(J12=\"\",0,($C12*J12)*$C$17)","v":0},{"$f":"IF(J12=\"\",0,L12-$H$26)-IF(J12=\"\",0,L12-$H$26)*$C$18","v":0},null,0,{"$f":"IF(O12=\"\",0,IFERROR(SUM(Q12/$C12)+$C$26/$C12,0))","v":0},{"$f":"IF(O12=\"\",0,($C12*O12)*$C$17)","v":0},{"$f":"IF(O12=\"\",0,Q12-$H$26)-IF(O12=\"\",0,Q12-$H$26)*$C$18","v":0}]
[null,"Large Group",0,null,0,{"$f":"IF(E13=\"\",0,IFERROR(SUM(G13/$C13)+$C$26/$C13,0))","v":0},{"$f":"IF(E13=\"\",0,($C13*E13)*$C$17)","v":0},{"$f":"IF(E13=\"\",0,G13-$H$26)-IF(E13=\"\",0,G13-$H$26)*$C$18","v":0},null,0,{"$f":"IF(J13=\"\",0,IFERROR(SUM(L13/$C13)+$C$26/$C13,0))","v":0},{"$f":"IF(J13=\"\",0,($C13*J13)*$C$17)","v":0},{"$f":"IF(J13=\"\",0,L13-$H$26)-IF(J13=\"\",0,L13-$H$26)*$C$18","v":0},null,0,{"$f":"IF(O13=\"\",0,IFERROR(SUM(Q13/$C13)+$C$26/$C13,0))","v":0},{"$f":"IF(O13=\"\",0,($C13*O13)*$C$17)","v":0},{"$f":"IF(O13=\"\",0,Q13-$H$26)-IF(O13=\"\",0,Q13-$H$26)*$C$18","v":0}]
[]
[null,"# Sessions",0]
[null,"Hours per Session",0]
[null,"Total Hours",{"$f":"C15*C16","v":0}]
[null,"Self-Employment Tax*",0.153]
[]
[null,"Covered Expenses**","Cost",null,"Out-of-Pocket Expenses***",null,null,"Cost",null,"Notes"]
[null,"Travel",0]
[null,"Meals",0]
[null,"Assistant",0]
[]
[]
[null,"Total",{"$f":"SUM(C21:C25)","v":0},null,"Total",null,null,{"$f":"SUM(H21:H25)","v":0}]
[]
[null,"*The self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance)."]
[null,"**Included in student tuition."]
[null,"***Not included in student tuition."]

{"sheet":"Pricing Model Considerations","index":3,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Pricing Model Considerations"]
[null,"Cost-plus (Hourly/Time-based; see Group and Individual tabs)"]
[null,"Start by calculating your total costs (materials, prep time, overhead like platforms and admin) and then add how much you want to earn to arrive at your lesson price. Use this method to set a baseline rate for both individual and group lessons to ensure you’re not working for less than your value. Be aware, however, that it can limit scalability and keeps you trading time for money rather than focusing on outcome-based value."]
[null,"Dig deeper: https://www.netsuite.com/portal/resource/articles/financial-management/cost-plus-pricing.shtml"]
[null,"Market/Competitive Pricing (see hourly rate tab)"]
[null,"This method involves researching what other instructors in your niche or region are charging for similar lessons or programs so you can position yourself strategically (at, above, or below market). The risk is that you might set rates that don’t reflect your unique experience or value proposition, leading to undervaluing or overpricing."]
[]
[null,"Value-Based Pricing"]
[null,"Price your lessons or programs based on the transformation or outcome your students receive, not simply the time you spend. For your transformative multi-session experiences, this approach is recommended because it aligns price with value. The key is to clearly articulate and deliver that value for the pricing to feel justified."]
[null,"Dig deeper: https://hingemarketing.com/blog/story/value-based-pricing-for-professional-services"]
[]
[null,"Hybrid/Experimental"]
[null,"Start with a Cost-Plus baseline (#1), apply market research (#2), then adjust for profit using Value-Based logic (#3). Review sales quarterly and adjust pricing based on market changes and as your value proposition evolves."]