please procide excel formula and step by step directions

Competing on Cost 3. As the orthopedic manager, you are e reviewing the past 2 years of hard to improve the services but note that the volumes are lower data from the cost-accounting system. You know that you worked allocation of indirect cost would be based at the same rate as FY2014 FY2015 100 80 $327,825 $320,825 $ 108,625 $104,280 $68,205 $52,980 $40,420 $51,300 $62,378 $50,290 - $21,958 $1,010 a. Explain what happened to reimbursements between 2014 and 2015. What could have changed to explain the differences in revenue and payments? b. What is the variable cost per case for each year? What could explain the changes from one year to the other? What is the breakeven point for each year? d. Assuming that you have unused capacity, there is demand for the services, and you can get the volume back to 2014 levels for 2016, calculate your estimated 2016 contribution margin and net margin (assume the 2015 revenue per case and the in 2015, and this concerns you. Cost-Accounting Report: Orthopedics Cases Gross revenue Actual payments Variable cost Contribution margin Indirect cost Net margin FY, fiscal year c. 2015 and is allocated on the number of cases). HINK OUTSIDE THE BOOK! Alignment Comment 1 --- fx D E F G H S S $ S $ $ FY2014 100 327,825 S 108,625 $ 68,205 $ 40,420 S 62,379 $ (21,959) S Fy2014 80 320,825 104,280 52,980 51,300 50,290 1,010 B 2 3 Cost-accouching Report: Orthopedics 4 Cases 5 Gross revenue 6 Actual payments 7 Variable cost 8 Contribution margin 9 indirect cost 10 New margin 11 12 Per case analysis 13 Gross revenue 14 Actual payments 15 Variable cost 16 Contribution margin 17 indirect cost 18 New margin 19 20 21 22 23 24 25 26 27 28 Variable cost per case 29 30 31 32 33 Breakeven point 34 35 36 37 Forecast for 2016 38 Cases 39 Gross revenue 40 Actual payments 41 Variable cost 42 Contribution margin 43 indirect cost 44 New margin 45 cases 100 45