can some one explain how to enter the funtions to get Break Even Analysis please

Celine's Scooter Supply Ltd.				Break-Even
Quarterly Income Statement				Analysis
Revenue				Units	Total Revenue	Total Expenses	Operating Income
	Units Sold	875,000.00		#VALUE!	19687500.00	4650000.00	8037500.00
	Price per Unit	$22.50		250,000	#VALUE!	#VALUE!	#VALUE!
	Total Revenue	$19,687,500.00		275,000	#VALUE!	#VALUE!	#VALUE!
Fixed Expenses				300,000	#VALUE!	#VALUE!	#VALUE!
	Administrative	$2,250,000.00		325,000	#VALUE!	#VALUE!	#VALUE!
	Leasing	800,000.00		350,000	#VALUE!	#VALUE!	#VALUE!
	Marketing	500,000.00		375,000	#VALUE!	#VALUE!	#VALUE!
	Salary and Benefits	1,100,000.00		400,000	#VALUE!	#VALUE!	#VALUE!
	Total Fixed Expenses	$4,650,000.00		425,000	#VALUE!	#VALUE!	#VALUE!
Variable Expenses				450,000	#VALUE!	#VALUE!	#VALUE!
	Material Cost per Unit	$3.25		475,000	#VALUE!	#VALUE!	#VALUE!
	Total Material Cost	$2,843,750.00		500,000	#VALUE!	#VALUE!	#VALUE!
	Manufacturing Cost per Unit	$4.75		525,000	#VALUE!	#VALUE!	#VALUE!
	Total Manufacturing Cost	$4,156,250.00		550,000	#VALUE!	#VALUE!	#VALUE!
	Total Variable Expenses	$7,000,000.00		575,000	#VALUE!	#VALUE!	#VALUE!
Summary				600,000	#VALUE!	#VALUE!	#VALUE!
	Total Expenses	$11,650,000.00		625,000	#VALUE!	#VALUE!	#VALUE!
	Operating Income	$8,037,500.00		650,000	#VALUE!	#VALUE!	#VALUE!