Jiwon.... jiwon hyun JH Arial 12 v % x " v 10~~ == C5 fx =SUMIFS('Sales and Cost Data'!$E$2:$E$100,'Sales and Cost Data'! $A$2:$A$100,Contribution!$B$1,'Sales and Cost Data'!$C$2:$C$100, Contribution!$A$5) A B C D 1 Year 2019 2 3 Contribution Format Income Statement Fiscal Year: 2019 4 5 Sales Revenue $ Sales Units 6 Variable Cost 7 Product 8 SG&A 9 Total Variable Cost 10 Contribution Margin 11 Fixed Cost 12 Product 13 SG&A 14 Total Fixed Cost 15 Net Operating Income 16 17 18 19 20 21 23 24 25 28 29 30 676222222222222 E Target Profit $ $ $ $ Sales Target in Dollars Sales Target in Units Variable Cost Ratio Contribution Margin Ratio Contribution Margin per Uni $ $ $ $ Target Profit Contribution Sales and Cost Data : + 100%