Bishop Company has provided the estimated data that appear in rows 4 to 8 of the following spreadsheet:

Required
Using the spreadsheet tips that follow, construct a spreadsheet that allows you to determine net income, break-even in units, and operating leverage for the estimates at the top of the spreadsheet and see the effects of changes to the estimates. Set up this spreadsheet so that any change in the estimates will automatically be reflected in the calculation of net income, break-even, and operating leverage.
Spreadsheet Tips
To center a heading across several columns, such as the Income Statement title, highlight the area to be centered (Columns B, C, and D), choose Format, then choose Cells, and click on the tab titled Alignment. Near the bottom of the alignment window, place a check mark in the box titled Mergecells.

Bishop Company Forecast for December, 2013 Selling price per unit 18.00 Variable costs per unit 12.00 Fixed costs Units sold 60,000 20,000 Bishop Company Income Statement For the month of December, 2013 Sales Variable costs $360,000 240,000 120,000 Contribution margih60,000 Fixed costs Net income 60,000 Break-even in units Operating leverage 10,000 2.00