Using excel formulas, what is the break even calculation in yellow

B D E F G H 1 2 Variable Costs ($/flight hr.) 3 Fuel 4 Lubricants 5 Overhaul reserve 6 Total Fixed Costs ($/year) 55.00 Maintenance & repair 3.00 Tie-down (allocated) 20.00 Insurance 78.00 Total 5,000 1,200 1,100 7,300 Base Case - Break-Even Revenue/Hour Fixed Costs Total Hours Required Revenue/hr. Difference to Base Case 7 8 9 Operating Data 10 Total flight hours 11 Dollar Benefit/(Loss) per year (2,440) A -20% Higher FC Fixed Costs Total Hours Required Revenue/hr. 180 12 13 14 15 Break-Even Formula B-10% Iligher VC Fixed Costs Total Hours Required Revenue/hr. Fixed Costs - [(Total Hours) x (Revenue/hr. - Variable Cost/hr.)] = 0 A+B Fixed Costs Total Hours Required Revenue/hr. 16 17 18 19 20 21 22 23 24 25 26 140 Flight Hours Fixed Costs Total Hours Required Revenue/hr