Even with the correct formula my answer seem to be wrong. Could you show me how to get this right please. I need the exact formula to use in excel please

fx = C17 + C9 C11 B D F 2 Milestone Two - Break-Even Analysis 4 5 COLLARS LEASHES HARNESSES 7 Sales Price $ 28.00 $ 30.00 $ 35.00 8 9 Fixed Costs $ 4,028 $ 4,028 $ 4,202 10 11 Contribution Margin $ 18.90 $ 17.90 $ 20.40 12 13 Break-Even Units (round up) 213.00 225.00 206.00 14 16 Target Profit $ 300.00 $ 400.00 500.00 17 18 19 Break-Even Units (round up) 513.14 20 Target Profit $ 500.00 $ 600.00 $ 650.00 22 23 24 25 Break-Even Units (round up) 26 28 29 30 31 argin... Break-Even Analysis COGS Income Statement Varian + Abc 123