Required: 1. Using the data from 2022 in Gaming Table Cost Data, create an Excel spreadsheet to provide a sensitivity analysis of the effect on operating profit of potential changes in demand for HFI Incorporated, ranging from a 20 percent decrease to a 20 percent increase. Use Contribution Income Statements and What-If Sensitivity Analysis as a guide. Assume that two-thirds of fixed costs are manufacturing related; the remaining one-third are selling-related. The variable manufacturing cost per unit is $30, while the variable selling cost per unit is $5. (Hint: Calculate the DOL for 2022 at a sales volume of 3,480 units.) 2. Using the spreadsheet you created, compute the new operating profit assuming a 10% decrease in demand. Complete this question by entering your answers in the tabs below. Gaming Table Cost Data Contribution Income What If Sensitivity Required 1 Required 2 Statements Analysis Per Unit 2022 2023 Fixed costs (per year) $ 103,200 $ 103,200 Selling price Variable cost $ 75 35 Planned production Planned sales volume 3,480 units 3,860 units 3,480 units 3,860 units