Spreadsheet looks good and your explanations make sense. One (fairly picky) comment though - instead of putting your royalty costs in with the processing costs (which is fair enough), individual line entries for the WA government share and any outside vendors would add a little more clarity. In the latter case if this has an upper ceiling and it ceases once that ceiling is reached then it is there for all to see.
Spreadsheet looks good and your explanations make sense. One...
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