5. Calculate the rupture cost from the items in this table. The unit rupture cost is $ 59. (20 marks) Period of: JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Number of articles 485 485 580 520 550 580 520 470 440 440 440 470 needed 6. In the table below, you can see the Basic Data of an Income Statement of ABC INC. The management has asked you to increase net profit by 4%, by reducing the cost of goods (COGS). (20 marks) The assignments are: a) Develop this table into the tab of your Excel file (tab 5). Show all the cases with %. b) Then develop a second table in the same tab) with the new values when you decrease the COGS. c) Calculate the ELA% (Leverage Effect on Acquisition) Quantity sold 5000 Account Results Unit cost TOTAL Sale 30.00 $ 150000 $ Cost of goods 20.00 $ 100000 $ Gross Margin Operation Cost 7.62 $ 38100 $ Net Profit Quantity sold 5000 TOTAL 150000 $ Account Results Unit cost Sale 30.00 $ Cost of goods Gross Margin lopreration Cost 7.62 $ Net Profit 38100 $