This exhibit provides an example of a sensitivity analysis that might be performed by management accountants evaluating the changing profitability based on two important inputs, the level of total fixed costs, and the sales price. To perform sensitivity analysis, the analysis varies the sales price from $$35$ to $$53($as shown in the columns$)$ and the fixed costs from $$500$ to $$3,000($as shown in the rows$).$ The colored columns are the total profits based on the changing input parameters When combined with conditional formatting $,$ the estimated profitability can be evaluated