Copy and paste, or type, the following into cells A1:D5 of an Excel spreadsheet:

Input data
fixed cost	19,500	Units	1,400
variable cost per unit	5.00	revenue	=D2*B4
sell price per unit	6.5	expenses	=B2+(B3*D2)
		profit	=D3-D4

Use Excel's Goal Seek to answer the following question. Assuming that demand is fixed at 1,400 units, what is the sell price per unit that results in break even?

Enter only the numerical solution. Do not include a $ sign.

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