Please show the round up formulas for the following. Show detailed working formula please

fx =( C17 + C9 )/ 011 4 A B D E F G H 1 J K L . N 2 Milestone Two - Break-Even Analysis 3 4 5 COLLARS LEASHES HARNESSES Sales Price $ 28.00 $ 30.00 $ 7 8 35.00 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 17 Target Profit $ 300.00 $ 400.00 $ 500.00 18 Break-Even Units (round up) 229.01 19 20 22 Target Profit $ 500.00 600.00 $ 650.00 23 24 Break-Even Units (round up) 25 26 28 29 30 31 32 33 34 35 36 37 38 39 Variable and Fixed C... Contribution Margin... Break-Even Analysis + Abc 123