Preliminary plans are underway for the construction of a new stadium for a major league baseball

team. City officials have questioned the number and profitability of the luxury corporate boxes for the

upper deck of the stadium. Corporations and selected individuals may buy the box for $100,000 each.

The fixed construction cost for the upper deck area is estimated to be $1,500,000 with a variable cost of $50,000 for each box constructed.

Please help me make a Spreadsheet Model after determining the break-even level.

a) What is the break-even point for the luxury boxes in the stadium?