Applying Excel 15: Break-even units Which of the following formulas correctly calculates the number of break-even units in cell D10? Hint: Remember that Excel uses the order of operations. PARENTHESES then EXPONENTS then MULTIPLICATION and DIVISION then ADDITION and SUBTRACTION. Use parentheses around any calculations in either the numerator or denominator. D 1 Target pretax income $700,000 2 3 Units $ per unit Total 4 Sales 2,000 $500 $1,000,000 5 Variable costs 2,000 $300 600,000 400,000 210,000 $190,000 6 Contribution margin 7 Fixed costs 8 Pretax income 9 10 1) Compute the number of break-even units 112) Compute the break-even point in sales dollars 12 3) Sales (units) to achieve targeted pretax income of $700,000 13 4) Sales (dollars) to achieve targeted pretax income of $700,000 14 1,050 $210,000 4,550 $2,275,000