Need help on the last portion of the question. I have to prove the breakeven in sales, I highlighted the part I cant figure out in red. The numbers in the red cells need to be changed. How do I change the variable cost bast on the new breakeven sales amount?

Mini Excel Project Gardner Corporation manufactures skateboards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented belo Question 1: Convert the Pro-Forma Income Statement to a Contribution Margin Income Statement. Fill in account names and type in numbers in blue cells. Pro-Forma Income Statement $ 1,500,000 $ 1,500,000 $ $ Sales Cost of sales: Direct Material Direct labor Variable Overhead Fixed Overhead Gross Profit Selling and G&A Variable Fixed Operating Income 250,000 150,000 75,000 100,000 250,000 150,000 75,000 200,000 Sales Variable Costs: Direct Material Direct labor Variable Overhead Variable SGA Contribution Mrgin Fixed Costs: Fixed Overhead Fixed SGA Operating Income $ $ $ 575,000 925,000 $ $ 675,000 825,000 $ $ 200,000 250,000 $ $ 100,000 250,000 $ 450,000 475,000 $ $ 350,000 475,000 Question 2: Calculate the breakeven point in sales dollars for Gardner Corporation by filling in FORMULAS in the blue cells with question marks. These formulas should be linked to the numbers on Table 1. BEP in sales $= Fixed Costs $ 350,000 CM Ratio 0.55 $ 636,363.64 Question 3: Prove that your breakeven sales $from question 2 will produce a zero operating income by filling in FORMULAS in the cells with question marks. These formulas should be linked to the numbers on Table 1. Sales $ 636,364 T Variable Costs: Direct Material 250,000 Direct labor 150,000 Variable Overhead 75,000 Variable SGA 200,000 $ 286,364 Contribution Mrgin Fixed Costs: Fixed Overhead $ 100,000 Fixed SGA 250,000 $ 350,000 Operating Income $ (0.00)