Tom James is starting an online dating service and wants to analyze the Cost-Volume-Profit (CVP) relationships. TJs Love Connection charges clients $20 for each date arranged. Fixed costs for advertising, computer hardware, software, rent, utilities, furniture, Web site, security, and file back-up are $5,000 per month. Variable costs for entering data and finding a proper match for each client are $10 per date. The total income tax rate is 40%. TJ projects that he will arrange 325 dates for the first month of operations. His relevant operating range is 325 to 766 units (dates) per month which will be analyzed in 10% increments. In section 3 column 1, the starting unit value of 325 is transferred from the input section and each successive value is incrementally increased. Taxes and Profit/Loss are calculated with an if-then formula. The spin control buttons can increase or decrease the various input variables (see insert/form controls in Excel).