5. In the table below, you can see the Basic Data of an Income Statement of ABC INC.

   The management has asked you to increase net profit by 4%, by reducing the cost of goods (COGS). (20 marks) The assignments are:

   1. a) Develop this table into the tab of your Excel file (tab 5). Show all the cases with %.

   2. b) Then develop a second table (in the same tab) with the new values when you decrease the COGS.

   3. c) CalculatetheELA%(LeverageEffectonAcquisition)

Quantity sold 5000 TOTAL 150000 $ Account Results Unit cost Sale 30.00 $ Cost of goods 20.00 $ Gross Margin Opreration Cost 7.62 $ Net Profit 100000 $ 38100 $ Quantity sold 5000 TOTAL 150000 $ Account Results Unit cost Sale 30.00 $ Cost of goods Gross Margin lopreration Cost 7.62 $ Net Profit 38100 $