$4-45.$ You are given the following information about We$-$Save$-$Um Animal Rescue $($WSU$)$: Number of dogs rescued and placed by WSU$600$ Average length of stay for a dog$10$ days Daily cost of feeding one dog$$$$0\mathrm{.}90$ Number of veterinary visits per dog$1\mathrm{.}2$ Cost per veterinary visit$$$$35$ Cost of spay$/$neuter and transportation per dog rescued$$$$45$ Cost of the kennel and related equipment$$$$300,000$ Useful life of the kennel and related equipment$20$ years WSU uses straight$-$line depreciation. Salvage value of the kennel and related equipment$$$$0$ WSU has three full$-$time employees$$an executive director who earns $$40,000$ per year, an evaluator$/$trainer who earns $$30,000$ per year, and a kennel manager who earns $$25,000$ per year. Fringe benefits equal $25$ percent of each employee$$s annual salary. WSU expects to place all the dogs that it takes into the program by the last day of the fiscal year. It charges an adoption fee of $$225$ per dog. Experience has shown that $15$ percent of the people elect to make an additional donation to WSU at the time of adoption. Historically, these extra donations have averaged $$200.$ In addition, WSU has an active fundraising program and expects to raise $$40,000$ in donations during the fiscal year. The executive director wants to know how many dogs she has to place next year to break even. Calculate WSU$$s break$-$even. Please help me fill in the excel sheet:

Input

$/$ariable Revenue

otal Variable Revenue $-$ VR

$/$ariable Costs

otal Variable Cost $-$ VC

;ontribution Margin $-$ CM

Fixed Costs

Salaries

Benefits

Depreciation

ess: Donations

Jet Fixed Costs $-$ NFC

$3$EQ

$\backslash (3$ E Q $\backslash )($rounded up$)$