Based on the below income statement for Lowes. Create a graphical breakeven analysis in Excel for Unit Sales, Sales, Variable Expenses Fixed Expenses & Total Expenses.

Lowes
Income Statements PER STORE
					1/30/2005
	Sales				33.5455
	Cost of goods sold				22.2705
		Gross profit			11.2751
	Operating expenses
		Selling, general and administrative			6.9568
		Store Opening Costs			0.1132
		Depreciation and amortization			0.7902
			Total operating expenses		7.8602
		Operating income			3.4149
	Interest income (expense)
		Interest and investment income			0.0000
		Interest expense			-0.1619
			Interest, net		-0.1619
		Earnings before taxes			3.2530
	Provision for income taxes				1.2511
		Net income			2.0018
	Number of stores				1,087
	Number of customer transactions per store (Q)				0.5289
	Average ticket price per transaction (P)				63.43
	Variable expense per transaction (VC)				42.1104
	Fixed expenses per year (FC)				9.2732
	Breakeven
		Sales			27.59
		Customer transactions			0.4350