2003		2004		2006
Sales		$ 8,583,000		$ 8,102,000		$ 10,711,000
Cost of Goods Sold		$ 4,326,000		$ 4,132,000		$ 5,570,000
Gross Margin		$ 4,257,000		$ 3,970,000		$ 5,141,000
Expenses
Selling Expense
Salaries		$ 2,021,000		$ 2,081,000		$ 3,215,000
Commisssions		$ 429,000		$ 405,000		$ 536,000
Advertising		$ 254,000		$ 250,000		$ 257,000
Administrative Expenses		$ 418,000		$ 425,000		$ 435,000
Rent		$ 420,000		$ 420,000		$ 840,000
Depreciation		$ 84,000		$ 84,000		$ 142,000
Miscellaneous Expenses		$ 53,000		$ 93,000		$ 122,000
Total Expenses		$ 3,679,000		$ 3,758,000		$ 5,547,000
Net Income		$ 578,000		$ 212,000		$ (406,000)
		2003		2004		2006
Sales Space (Square Feet)		$ 10,230.00		$ 10,230.00		$ 15,280.00
Sales per square Foot		$ 839.00		$ 792.00		$ 701.00
Sales Tickets		$ 5,341.00		$ 5,316.00		$ 6,897.00
Average sales ticket		$ 1,607.00		$ 1,524.00		$ 1,553.00

1. How has the breakeven point in number of sales tickets (number of customer orders written) and breakeven in sales dollars changed from 2003, to 2004, and to 2006? How has the margin of safety changed? What caused the changes?
2. One idea that the consultant had was to reduce prices to bring in more customers. If average prices were reduced ten percent (10%), and the number of sales tickets (unit sales) increased to 7,500, would the company's income be increased? With prices reduced, what would be the new breakeven point in sales dollars?

Please help explain in excel how to calculate. I have 3 different excel sheets I am working on and all of them have different number. I have been working on for a week and I just cant seem to get it correctly. I need help.