The table below shows selected data relevant to CVP analysis of BlackLuggage company:

1. Fill in the incomplete (blue cells)! Please show the calculation process in excel

2. Analyze and explain the result regarding the company condition!

3. Explain which scheme is the best for the company!

No Selling Price! Variable Cost: Unit Unit Sold Unit ($) 5,500 1 2 3 4 50 40 55 Contribution Fixed Cost Profit Margin (total $) (Loss) 55,000 43,000 40,000 105,000 (7,000) 70,000 25,000 45,000 24 30 40 3,000