The controller for the Lillian Corporation created an Excel worksheet that included a profit calculation. The worksheet also contained a data table created using the What-if analysis tool to analyze the sales price, volume, and profit related to the graphics card the company manufactures. The worksheets are pictured next. A B VIEW SILE IN B C D E G 1 1 Profit calculation Data table 2 $ 9,000 $ 2 Sales price per unit 69 $ 50 3 900 $ 3 Less: Variable cost per unit $ 20 4 850 $ 45 $ 50 $ 10,500 $ 15,000 $ 19,500 $ 9,250 $ 13,500 $ 17,750 $ 55 $ 5 800 $ 8,000 $ 12,000 $ 16,000 $ 4 Contribution margin per unit $ 30 6 750 $ 24,000 $ 28,000 6,750 $10,500 $ 14,250 $ 18,000 $ 21,750 $ 25,500 60 $ 24,000 $ 22,000 $ 20,000 $ 65 $ 70 28,500 $ 33,000 26,250 $ 30,500 5x Volume 700 7 700 $ 6 Total contribution margin $21,000 8 650 $ 5,500 $ 4,250 $ 9,000 $12,500 $ 7,500 $10,750 $ 16,000 $ 14,000 $ 19,500 $ 23,000 17,250 $ 20,500 9 600 $ 3,000 $6,000 $ 9,000 $ 12,000 $ 15,000 $ 18,000 7 Less: Fixed expenses $12,000 10 550 $ 1,750 $ 4,500 $ 7,250 $ 10,000 $ 12,750 $ 15,500 8 Operating income $9,000 11 500 $ 12 450 $ 9 13 400 $ 10 Monthly target profit (minimum) $ 9,999 14 350 $ 500 $3,000 $ (750) $ 1,500 $ 3,750 $ (2,000) $ 0 $2,000 $ (3.250) S (1.500) S 250 $ 5,500 $ 8,000 $ 10,500 $13,000 6,000 $ 8,250 $ 10,500 4,000 $ 2.000 S 6,000 $ 8,000 3.750 $ 5.500 c. What is the current break even volume of sales if the selling price remains at $50? How do you know? If the selling price remains at $50, the current break even volume of sales is and keep going until you get an operating income of selling price of break even is achieved at that corresponding volume. . Go to the column with the This indicates break even