You have been hired by Julio Quatorze, owner of Shrub and Trees Landscape Inc., to create a data table that analyzes the break-even point for a new shrub for prices between $3.00 and $9.25 in increments of $0.25. You can calculate the number of units you must sell to break even (break-even point) if you know the fixed expenses, the price per unit, and the expense (cost) per unit. The following formula determines the break-even point:

Break-Even Point = Fixed Expenses / (Price per Unit – Expense per Unit)

Assume Fixed Expenses = $300,000; Price per Unit = $7.50; and Expense per Unit = $2.10. Use the concepts and techniques presented in this chapter to determine the break-even point and then create the data table. Use the Price per Unit as the input cell and the break-even value as the result. For a price per unit of $8.00, the data table should show a break-even point of 50,847 units. Protect the worksheet so that only cells with data can be selected. Submit the workbook as requested by your instructor.