Create a financial model that communicates/calculates the number of units to be sold for DELL, in order to generate $155,000 in after-tax profits, given a 5% increase in Fixed costs, and a 22% tax rate. Assume 100-unit batches. Do -NOT- use hard-keyed numbers!!! Formulas only!!

Contribution Margin Worksheet

Sales price

$ 5,595

Materials cost (including purchased components)

899

Direct labor cost

233

Per unit contribution margin

$ 4,463

ORIGINAL DATA
Sales price	$ 5,595
Materials cost (including purchased components)	899
Direct labor cost	233
Facilities costs (for a highly automated plant mainly includes rent, insurance, taxes, and depreciation)	2,352,000