An analyst has started preparing a spreadsheet as shown below. Column A contains the headings for various parameters and Column B contains the analyst$’$s range names to be used in Excel.

A B

$1$ Price per Unit Price per Unit

$2$ Cost per Unit Cost$\_$Per$\_$Unit

$3$ Profit per Unit Profit per Unit

$4$ Fixed Costs Fixed$\_$Costs

5 Variable Costs Variable$\_$Costs