How to calculate the net income under the Conservative and Optimistic scenario in excel. Please show what formula you used.

\begin{tabular}{|l|l|l|} \hline Revenue per unit & $55 & $55 \\ \hline Total Variable Costs of Goods Sold & $800,000 & $1,400,000 \\ \hline Total Fixed Costs of Goods Sold & $600,000 & $0 \\ \hline Total Variable Selling and Administration Expenses & $200,000 & $100,000 \\ \hline Total Fixed Selling and Administration Expenses & $300,000 & $400,000 \\ \hline Quarterly volume of units sold in the fourth quarter 20Y1 & & \\ \hline \end{tabular} \begin{tabular}{|l|c|c|} \cline { 2 - 3 } & Calculate the net income under the Conservative and Optimistic scenarios: & Tucson \\ \hline Sensitivity Analyis & & \\ \hline Conservative scenario: Sales decrease by 40% than the projected sales & 40% & \\ \hline Net Income under conservative scenario: & & \\ \hline & & \\ \hline Optimistic scenario: Sales increase by 40% than the projected sales & & \\ \hline \end{tabular}