Given the base case scenario in the table below, which is based on the decision to evaluate the variable cost per unit, evaluate the differing levels of

profitability shown in the accompanying heat map.

Base Case Scenario:

a$.$ Using the result of Excel's data table, what is the profit at $$36$ variable cost and $100$ units sold?

b$.$ Why is the result $-$$$1,500\mathrm{.}00$ profit for each set of number of units sold in the $$28$ variable cost per unit column?

c$.$ Reconstruct the profit of $$11,700$ at a variable cost of $$4$ and $550$ units sold constructing an income statement with sales, total variable costs, total

fixed costs, and net profit.

d$.$ Using the data table, estimate the profitability at a variable cost of $$6$ and sales of $550$ units.