4 Should the company consider the changes from excel Q7"? Why or why not?I Give some real examples of additional cost increases for fixed costs and decreases for direct materials that could be implemented for l . 'l' l . 2 l 3 1 . 1: Please consider and discuss the following areas: fixed costs change, CM per unit change and sales uctuation. I would recommend creating a new spreadsheet [with the changes} with the same volumes as excel Q6 and additional volumes to understand how to answer this