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 $