Candlemania, Inc. is a maker of scented candles in decorative containers. During 2020, the company sold 30,000 candles at a sales price of $120 each. Following are the 2022 financial results: Candlemania, Inc. Contribution Format Income Statement For the Year 2022 Sales Less variable costs: $ 3,600,000 Direct mate 540,000 Direct laboi 600,000 Variable ov 660,000 Total variable costs Contribution Margin Less fixed costs: 1,800,000 $ 1,800,000 500,000 $ 1,300,000 Income before taxes You are the top managerial accountant at Candlemania, and are scheduled to meet with the company's CEO next week to discuss the financial outlook for 2023. In particular, the CEO will want to know what steps the company might take to improve its 2022 income performance. You expect to be asked questions about the impact that various changes in sales price, sales volume, and costs would have on the company's contribution margin, breakeven point, margin of safety, and income. In addition, the CEO is likely to ask this question: if both sales price and costs increase in 2023, how many candles would we have to sell to make a certain amount of income in 2023? You obviously won't be able to do these calculations by hand during the meeting, so you have decided to construct an Excel program to do them for you. Page 2 is an example of how the output of your program should look. Please note that the only area of the program that may contain hard-coded numbers is Section A; the only fields that you may change when doing "what ifs" are the shaded ones in Section B; and all cells containing a "?" on the attached example (including those in Section C) must contain only formulas. No hard-coded numbers are allowed in any cell containing a "?"! You will be expected to turn in the following: 1. Šend your Excel file to wkwak@unomaha.edu withi (Due March 31) You may use the Answerkey workshet since some actual parts are done. Click the Answerkey at the bottom 2 With 2022 results accurately portrayed, and a "2023 what-if?" scenario based on these change factors: Sales in units +10% Sales price per +3% Direct materials +2% Direct labor cos +5% Variable overhe -1% Fixed costs -7% Target income +6%