This is the trickiest break-even case to solve because there are two levels of fixed costs depending on whether 20,000 spectators is surpassed or not. It is necessary for this worksheet to have an IF function in cell C32. The important data you need is: Fixed Costs will be $200,000 if total spectators is 20,000 or less; but Fixed Costs will be $300,000 if spectators go over 20,000 Variable Cost per Participant: $3.00 Ticket Price per Participant: $15 As with other cases formulae have been inserted into a number cells to make your task easier. Enter above data into the appropriate YELLOW cells. Then by trial an error find out what number goes into the BLUE CELL to make the profit closest to zero. This case actually has TWO answers depending on whether 20,000 spectators is exceeded.