Due to erratic sales of its sole product- a high-capacity battery for laptop computers- Parma Ltd. has been experiencing difficulty for some time. The company income statement for the most recent month is given below: Sales (19500 units*$30) $585 000 Less variable expenses......... 409 500 Contribution margin..... 175 500 Less fixed expenses.............. 180 000 Net loss.. (4 500) Required: `Prepare break even chart for the company using excel spread sheet