9. Enter a SUMIFS function into cell B13 on the Contribution worksheet that sums the fixed SG\&A costs on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 8 except this function should find a match to the item in cell A13 (SG\&A) in column C on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 10. Enter a formula in cell C14 on the Contribution worksheet that sums the two fixed costs in cells B12 and B13. 11. Enter a formula in cell C15 that calculates the Net Operating Income. The formula should subtract the total fixed costs in cell C14 from the contribution margin in cell C10 (C10-C14). 12. Enter a SUMIFS function into cell F5 on the Contribution worksheet that sums the Sales Units on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 3 that was used to calculate the Sales Revenue. However, this function should find a match to the item in cell E5 (Sales Units) in column C on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 13. Enter the value 60000 into cell F15 on the Contribution worksheet. The first scenario will calculate sales targets in order for the company to achieve a net operating income of $60,000. 14. Enter a formula into cell F11 that calculates the contribution margin per unit. The formula should divide the contribution margin in cell C10 by the Sales Units in cell F5. 15. Enter a formula into cell F9 that calculates the variable cost ratio. This formula should divide the total variable cost in cell C9 by the sales revenue in cell C5. 16. Enter a formula into cell F10 that calculates the contribution margin ratio. This formula should subtract from the number 1 the variable cost ratio in cell F9. The contribution margin ratio and the variable cost ratios are percentages of the sales revenue. When added together, these ratios must equal 1 or 100%. 17. Enter a formula in cell F7 that calculates the Sales Target in Units which is needed to achieve the net operating income of $60,000. The formula should first add the target profit in cell F15 to the total fixed costs in cell C14. This result should be divided by the contribution margin per unit in cell F11. 18. Enter a formula in cell F6 that calculates the Sales Target in Dollars which is needed to achieve the net operating income of $60,000. The formula should first add the target profit in cell F15 to the total fixed costs in cell C14. This result should be divided by the contribution margin ratio in cell F10. The results show that based on the contribution format income statement for 2019 , in order for the company to achieve $60,000 in net operating income, sales revenue must be $436,721. Sales in units must be 6,612 . These results will change from year to year as the cost and sales data change. 19. Change the year in cell B1 to 2020 . Notice the company is showing a loss of (12,106) with sales revenue at $408,125. The purpose of this exercise is to use the SUMIFS function to summarize a dataset into a contribution format income statement. After the income statement is created, other calculations and scenarios will be added to show how managers use this tool to make decisions and establish sales targets for a company. Begin the exercise by opening the file named Chapter 7 DA Exercise 2. Questions that are preceded with the letters KO indicate you must only use your keyboard and not your mouse to execute the required skill. 1. Enter the year 2019 into cell B1 on the Contribution worksheet. 2. Enter a CONCATENATE function into the merged cell beginning with cell A4 on the Contribution worksheet. The function should combine the words "Fiscal Year: "and the year that is entered into cell B1. Note that there are two spaces that should be added after the colon following the words "Fiscal Year". 3. Enter a SUMIFS function into cell C5 on the Contribution worksheet that sums the Sales Revenue on the Sales and Cost Data worksheet based on the year that is entered into cell B1 on the Contribution worksheet. The data to be summed is in column E on the Sales and Cost Data worksheet. The function should find a match in the Year column on the Sales and Cost Data worksheet to the year entered in cell B. The function should also find a match to the item in cell A5 (Sales Revenue) in column C on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 4. Enter a suivirs tuncion into cell / on tne contridution worksneet tnat sums tne variadie product costs on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 3 with the following changes: This function should find a match to the item in cell A7 (Product) in column C on the Sales and Cost Data worksheet. This function should also find a match to the item in cell A6 (Variable Cost) in column D on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data ininrkchoot 5. Enter a SUMIFS function into cell B8 on the Contribution worksheet that sums the variable SG\&A costs on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 4 except this function should find a match to the item in cell A8 (SG\&A) in column C on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 6. Enter a formula in cell C9 on the Contribution worksheet that sums the two variable costs in cells B7 and B8. 7. Enter a formula in cell C10 that calculates the Contribution Margin. The formula should subtract the total variable costs in cell C9 from the sales revenue in cell C5 (C5-C9). 8. Enter a SUMIFS function into cell B12 on the Contribution worksheet that sums the fixed product costs on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 4 with the following changes: This function should find a match to the item in cell A12 (Product) in column C on the Sales and Cost Data worksheet. This function should also find a match to the item in cell A11 (Fixed Cost) in column D on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 20. Change the value in cell F15 to 0 . Notice the Sales Target in Dollars $437,554. This is known as the break even point. In order for the company to break-even with a net operating income of 0 , the sales revenue must be $437,554. Note the sales revenue for 2020 is lower than this value, which is why the net operating income is less than 0 . 21. Save and close your workbook. \begin{tabular}{l|r|r|l|r|r|} \hline 55 & Lucu & 2 & Product & Variable Cost & 31875 \\ \hline 56 & 2020 & 3 & Product & Variable Cost & 60000 \\ \hline 57 & 2020 & 4 & Product & Variable Cost & 85000 \\ \hline 58 & 2021 & 1 & Product & Variable Cost & 25000 \\ \hline 59 & 2021 & 2 & Product & Variable Cost & 32500 \\ \hline 60 & 2021 & 3 & Product & Variable Cost & 52500 \\ \hline 61 & 2021 & 4 & Product & Variable Cost & 63750 \\ \hline 62 & 2019 & 1 & Product & Fixed Cost & 15000 \\ \hline 63 & 2019 & 2 & Product & Fixed Cost & 15000 \\ \hline 64 & 2019 & 3 & Product & Fixed Cost & 15000 \\ \hline 65 & 2019 & 4 & Product & Fixed Cost & 15000 \\ \hline 66 & 2020 & 1 & Product & Fixed Cost & 15000 \\ \hline 67 & 2020 & 2 & Product & Fixed Cost & 15000 \\ \hline 68 & 2020 & 3 & Product & Fixed Cost & 15000 \\ \hline 69 & 2020 & 4 & Product & Fixed Cost & 15000 \\ \hline 70 & 2021 & 1 & Product & Fixed Cost & 15000 \\ \hline 71 & 2021 & 2 & Product & Fixed Cost & 15000 \\ \hline 72 & 2021 & 3 & Product & Fixed Cost & 15000 \\ \hline 73 & 2021 & 4 & Product & Fixed Cost & 15000 \\ \hline 74 & & & & & \\ \hline 75 & & & & & \\ \hline 76 & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & A & B & c & D & E & F & G \\ \hline 1 & Year & Quarter & Item & Behavior & Value & & \\ \hline 2 & 2019 & 1 & Sales Revenue & Sales & 50050 & & \\ \hline 3 & 2019 & 2 & Sales Revenue & Sales & 70200 & & \\ \hline 4 & 2019 & 3 & Sales Revenue & Sales & 124995 & & \\ \hline 5 & 2019 & 4 & Sales Revenue & Sales & 175000 & & \\ \hline 6 & 2020 & 1 & Sales Revenue & Sales & 65000 & & \\ \hline 7 & 2020 & 2 & Sales Revenue & Sales & 70125 & & \\ \hline 8 & 2020 & 3 & Sales Revenue & Sales & 120000 & & \\ \hline 9 & 2020 & 4 & Sales Revenue & Sales & 153000 & & \\ \hline 10 & 2021 & 1 & Sales Revenue & Sales & 45000 & & \\ \hline 11 & 2021 & 2 & Sales Revenue & Sales & 65000 & & \\ \hline 12 & 2021 & 3 & Sales Revenue & Sales & 126000 & & \\ \hline 13 & 2021 & 4 & Sales Revenue & Sales & 165750 & & \\ \hline 14 & 2019 & 1 & Sales Units & Sales & 770 & & \\ \hline 15 & 2019 & 2 & Sales Units & Sales & 1170 & & \\ \hline 16 & 2019 & 3 & Sales Units & Sales & 1923 & & \\ \hline 17 & 2019 & 4 & Sales Units & Sales & 2500 & & \\ \hline 18 & 2020 & 1 & Sales Units & Sales & 1000 & & \\ \hline 19 & 2020 & 2 & Sales Units & Sales & 1275 & & \\ \hline 20 & 2020 & 3 & Sales Units & Sales & 2400 & & \\ \hline 21 & 2020 & 4 & Sales Units & Sales & 3400 & & \\ \hline 22 & 2021 & 1 & Sales Units & Sales & 1000 & & \\ \hline 23 & 2021 & 2 & Sales Units & Sales & 1300 & & \\ \hline 24 & 2021 & 3 & Sales Units & Sales & 2100 & & \\ \hline 25 & 2021 & 4 & Sales Units & Sales & 2550 & & \\ \hline 26 & 2019 & 1 & SG\&A & Variable Cost & 3657.5 & & \\ \hline 27 & 2019 & 2 & SG\&A & Variable Cost & 5557.5 & & \\ \hline 28 & 2019 & 3 & SG\&A & Variable Cost & 9134.25 & & \\ \hline 29 & 2019 & 4 & SG\&A & Variable Cost & 11875 & & \\ \hline 30 & 2020 & 1 & SG\&A & Variable Cost & 4750 & & \\ \hline 31 & 2020 & 2 & SG\&A & Variable Cost & 6056.25 & & \\ \hline 32 & 2020 & 3 & SG\&A & Variable Cost & 11400 & & \\ \hline 33 & 2020 & 4 & SG\&A & Variable Cost & 16150 & & \\ \hline 34 & 2021 & 1 & SG\&A & Variable Cost & 4750 & & \\ \hline 35 & 2021 & 2 & SG\&A & Variable Cost & 6175 & & \\ \hline 36 & 2021 & 3 & SG\&A & Variable Cost & 9975 & & \\ \hline 37 & 2021 & 4 & SG\&A & Variable Cost & 12112.5 & & \\ \hline 38 & 2019 & 1 & SG\&A & Fixed Cost & 30000 & & \\ \hline 39 & 2019 & 2 & SG\&A & Fixed Cost & 30000 & & \\ \hline 40 & 2019 & 3 & SG\&A & Fixed Cost & 30000 & & \\ \hline 41 & 2019 & 4 & SG\&A & Fixed Cost & 30000 & & \\ \hline 42 & 2020 & 1 & SG\&A & Fixed Cost & 30000 & & \\ \hline 43 & 2020 & 2 & SG\&A & Fixed Cost & 30000 & & \\ \hline 44 & 2020 & 3 & SG\&A & Fixed Cost & 30000 & & \\ \hline 45 & 2020 & 4 & SG\&A & Fixed Cost & 30000 & & \\ \hline 46 & 2021 & 1 & SG\&A & Fixed Cost & 30000 & & \\ \hline 47 & 2021 & 2 & SG\&A & Fixed Cost & 30000 & & \\ \hline 48 & 2021 & 3 & SG\&A & Fixed Cost & 30000 & & \\ \hline 49 & 2021 & 4 & SG\&A & Fixed Cost & 30000 & & \\ \hline 50 & 2019 & 1 & Product & Variable Cost & 19250 & & \\ \hline 51 & 2019 & 2 & Product & Variable Cost & 29250 & & \\ \hline 52 & 2019 & 3 & Product & Variable Cost & 48075 & & \\ \hline 53 & 2019 & 4 & Product & Variable Cost & 62500 & & \\ \hline 54 & 2020 & 1 & Product & Variable Cost & 25000 & & \\ \hline 55 & 2020 & 2 & Product & Variable Cost & 31875 & & \\ \hline \end{tabular} 9. Enter a SUMIFS function into cell B13 on the Contribution worksheet that sums the fixed SG\&A costs on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 8 except this function should find a match to the item in cell A13 (SG\&A) in column C on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 10. Enter a formula in cell C14 on the Contribution worksheet that sums the two fixed costs in cells B12 and B13. 11. Enter a formula in cell C15 that calculates the Net Operating Income. The formula should subtract the total fixed costs in cell C14 from the contribution margin in cell C10 (C10-C14). 12. Enter a SUMIFS function into cell F5 on the Contribution worksheet that sums the Sales Units on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 3 that was used to calculate the Sales Revenue. However, this function should find a match to the item in cell E5 (Sales Units) in column C on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 13. Enter the value 60000 into cell F15 on the Contribution worksheet. The first scenario will calculate sales targets in order for the company to achieve a net operating income of $60,000. 14. Enter a formula into cell F11 that calculates the contribution margin per unit. The formula should divide the contribution margin in cell C10 by the Sales Units in cell F5. 15. Enter a formula into cell F9 that calculates the variable cost ratio. This formula should divide the total variable cost in cell C9 by the sales revenue in cell C5. 16. Enter a formula into cell F10 that calculates the contribution margin ratio. This formula should subtract from the number 1 the variable cost ratio in cell F9. The contribution margin ratio and the variable cost ratios are percentages of the sales revenue. When added together, these ratios must equal 1 or 100%. 17. Enter a formula in cell F7 that calculates the Sales Target in Units which is needed to achieve the net operating income of $60,000. The formula should first add the target profit in cell F15 to the total fixed costs in cell C14. This result should be divided by the contribution margin per unit in cell F11. 18. Enter a formula in cell F6 that calculates the Sales Target in Dollars which is needed to achieve the net operating income of $60,000. The formula should first add the target profit in cell F15 to the total fixed costs in cell C14. This result should be divided by the contribution margin ratio in cell F10. The results show that based on the contribution format income statement for 2019 , in order for the company to achieve $60,000 in net operating income, sales revenue must be $436,721. Sales in units must be 6,612 . These results will change from year to year as the cost and sales data change. 19. Change the year in cell B1 to 2020 . Notice the company is showing a loss of (12,106) with sales revenue at $408,125. The purpose of this exercise is to use the SUMIFS function to summarize a dataset into a contribution format income statement. After the income statement is created, other calculations and scenarios will be added to show how managers use this tool to make decisions and establish sales targets for a company. Begin the exercise by opening the file named Chapter 7 DA Exercise 2. Questions that are preceded with the letters KO indicate you must only use your keyboard and not your mouse to execute the required skill. 1. Enter the year 2019 into cell B1 on the Contribution worksheet. 2. Enter a CONCATENATE function into the merged cell beginning with cell A4 on the Contribution worksheet. The function should combine the words "Fiscal Year: "and the year that is entered into cell B1. Note that there are two spaces that should be added after the colon following the words "Fiscal Year". 3. Enter a SUMIFS function into cell C5 on the Contribution worksheet that sums the Sales Revenue on the Sales and Cost Data worksheet based on the year that is entered into cell B1 on the Contribution worksheet. The data to be summed is in column E on the Sales and Cost Data worksheet. The function should find a match in the Year column on the Sales and Cost Data worksheet to the year entered in cell B. The function should also find a match to the item in cell A5 (Sales Revenue) in column C on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 4. Enter a suivirs tuncion into cell / on tne contridution worksneet tnat sums tne variadie product costs on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 3 with the following changes: This function should find a match to the item in cell A7 (Product) in column C on the Sales and Cost Data worksheet. This function should also find a match to the item in cell A6 (Variable Cost) in column D on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data ininrkchoot 5. Enter a SUMIFS function into cell B8 on the Contribution worksheet that sums the variable SG\&A costs on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 4 except this function should find a match to the item in cell A8 (SG\&A) in column C on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 6. Enter a formula in cell C9 on the Contribution worksheet that sums the two variable costs in cells B7 and B8. 7. Enter a formula in cell C10 that calculates the Contribution Margin. The formula should subtract the total variable costs in cell C9 from the sales revenue in cell C5 (C5-C9). 8. Enter a SUMIFS function into cell B12 on the Contribution worksheet that sums the fixed product costs on the Sales and Cost Data worksheet. The setup of this function is identical to the SUMIFS function in step 4 with the following changes: This function should find a match to the item in cell A12 (Product) in column C on the Sales and Cost Data worksheet. This function should also find a match to the item in cell A11 (Fixed Cost) in column D on the Sales and Cost Data worksheet. Add cell capacity to include row 100 on the Sales and Cost Data worksheet. 20. Change the value in cell F15 to 0 . Notice the Sales Target in Dollars $437,554. This is known as the break even point. In order for the company to break-even with a net operating income of 0 , the sales revenue must be $437,554. Note the sales revenue for 2020 is lower than this value, which is why the net operating income is less than 0 . 21. Save and close your workbook. \begin{tabular}{l|r|r|l|r|r|} \hline 55 & Lucu & 2 & Product & Variable Cost & 31875 \\ \hline 56 & 2020 & 3 & Product & Variable Cost & 60000 \\ \hline 57 & 2020 & 4 & Product & Variable Cost & 85000 \\ \hline 58 & 2021 & 1 & Product & Variable Cost & 25000 \\ \hline 59 & 2021 & 2 & Product & Variable Cost & 32500 \\ \hline 60 & 2021 & 3 & Product & Variable Cost & 52500 \\ \hline 61 & 2021 & 4 & Product & Variable Cost & 63750 \\ \hline 62 & 2019 & 1 & Product & Fixed Cost & 15000 \\ \hline 63 & 2019 & 2 & Product & Fixed Cost & 15000 \\ \hline 64 & 2019 & 3 & Product & Fixed Cost & 15000 \\ \hline 65 & 2019 & 4 & Product & Fixed Cost & 15000 \\ \hline 66 & 2020 & 1 & Product & Fixed Cost & 15000 \\ \hline 67 & 2020 & 2 & Product & Fixed Cost & 15000 \\ \hline 68 & 2020 & 3 & Product & Fixed Cost & 15000 \\ \hline 69 & 2020 & 4 & Product & Fixed Cost & 15000 \\ \hline 70 & 2021 & 1 & Product & Fixed Cost & 15000 \\ \hline 71 & 2021 & 2 & Product & Fixed Cost & 15000 \\ \hline 72 & 2021 & 3 & Product & Fixed Cost & 15000 \\ \hline 73 & 2021 & 4 & Product & Fixed Cost & 15000 \\ \hline 74 & & & & & \\ \hline 75 & & & & & \\ \hline 76 & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & A & B & c & D & E & F & G \\ \hline 1 & Year & Quarter & Item & Behavior & Value & & \\ \hline 2 & 2019 & 1 & Sales Revenue & Sales & 50050 & & \\ \hline 3 & 2019 & 2 & Sales Revenue & Sales & 70200 & & \\ \hline 4 & 2019 & 3 & Sales Revenue & Sales & 124995 & & \\ \hline 5 & 2019 & 4 & Sales Revenue & Sales & 175000 & & \\ \hline 6 & 2020 & 1 & Sales Revenue & Sales & 65000 & & \\ \hline 7 & 2020 & 2 & Sales Revenue & Sales & 70125 & & \\ \hline 8 & 2020 & 3 & Sales Revenue & Sales & 120000 & & \\ \hline 9 & 2020 & 4 & Sales Revenue & Sales & 153000 & & \\ \hline 10 & 2021 & 1 & Sales Revenue & Sales & 45000 & & \\ \hline 11 & 2021 & 2 & Sales Revenue & Sales & 65000 & & \\ \hline 12 & 2021 & 3 & Sales Revenue & Sales & 126000 & & \\ \hline 13 & 2021 & 4 & Sales Revenue & Sales & 165750 & & \\ \hline 14 & 2019 & 1 & Sales Units & Sales & 770 & & \\ \hline 15 & 2019 & 2 & Sales Units & Sales & 1170 & & \\ \hline 16 & 2019 & 3 & Sales Units & Sales & 1923 & & \\ \hline 17 & 2019 & 4 & Sales Units & Sales & 2500 & & \\ \hline 18 & 2020 & 1 & Sales Units & Sales & 1000 & & \\ \hline 19 & 2020 & 2 & Sales Units & Sales & 1275 & & \\ \hline 20 & 2020 & 3 & Sales Units & Sales & 2400 & & \\ \hline 21 & 2020 & 4 & Sales Units & Sales & 3400 & & \\ \hline 22 & 2021 & 1 & Sales Units & Sales & 1000 & & \\ \hline 23 & 2021 & 2 & Sales Units & Sales & 1300 & & \\ \hline 24 & 2021 & 3 & Sales Units & Sales & 2100 & & \\ \hline 25 & 2021 & 4 & Sales Units & Sales & 2550 & & \\ \hline 26 & 2019 & 1 & SG\&A & Variable Cost & 3657.5 & & \\ \hline 27 & 2019 & 2 & SG\&A & Variable Cost & 5557.5 & & \\ \hline 28 & 2019 & 3 & SG\&A & Variable Cost & 9134.25 & & \\ \hline 29 & 2019 & 4 & SG\&A & Variable Cost & 11875 & & \\ \hline 30 & 2020 & 1 & SG\&A & Variable Cost & 4750 & & \\ \hline 31 & 2020 & 2 & SG\&A & Variable Cost & 6056.25 & & \\ \hline 32 & 2020 & 3 & SG\&A & Variable Cost & 11400 & & \\ \hline 33 & 2020 & 4 & SG\&A & Variable Cost & 16150 & & \\ \hline 34 & 2021 & 1 & SG\&A & Variable Cost & 4750 & & \\ \hline 35 & 2021 & 2 & SG\&A & Variable Cost & 6175 & & \\ \hline 36 & 2021 & 3 & SG\&A & Variable Cost & 9975 & & \\ \hline 37 & 2021 & 4 & SG\&A & Variable Cost & 12112.5 & & \\ \hline 38 & 2019 & 1 & SG\&A & Fixed Cost & 30000 & & \\ \hline 39 & 2019 & 2 & SG\&A & Fixed Cost & 30000 & & \\ \hline 40 & 2019 & 3 & SG\&A & Fixed Cost & 30000 & & \\ \hline 41 & 2019 & 4 & SG\&A & Fixed Cost & 30000 & & \\ \hline 42 & 2020 & 1 & SG\&A & Fixed Cost & 30000 & & \\ \hline 43 & 2020 & 2 & SG\&A & Fixed Cost & 30000 & & \\ \hline 44 & 2020 & 3 & SG\&A & Fixed Cost & 30000 & & \\ \hline 45 & 2020 & 4 & SG\&A & Fixed Cost & 30000 & & \\ \hline 46 & 2021 & 1 & SG\&A & Fixed Cost & 30000 & & \\ \hline 47 & 2021 & 2 & SG\&A & Fixed Cost & 30000 & & \\ \hline 48 & 2021 & 3 & SG\&A & Fixed Cost & 30000 & & \\ \hline 49 & 2021 & 4 & SG\&A & Fixed Cost & 30000 & & \\ \hline 50 & 2019 & 1 & Product & Variable Cost & 19250 & & \\ \hline 51 & 2019 & 2 & Product & Variable Cost & 29250 & & \\ \hline 52 & 2019 & 3 & Product & Variable Cost & 48075 & & \\ \hline 53 & 2019 & 4 & Product & Variable Cost & 62500 & & \\ \hline 54 & 2020 & 1 & Product & Variable Cost & 25000 & & \\ \hline 55 & 2020 & 2 & Product & Variable Cost & 31875 & & \\ \hline \end{tabular}