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Bless you. :) Just to expand on my original post, if you want a more accurate graph you'll want to see the step change in semi-variable costs (i.e. 100 to 101, 300 to 301). You can display this by expanding the data range as follows: Units Variable Costs Semi-Variable Costs Fixed Costs Total...

The key to solving this is understanding what information you need to display and then work backwards from there. Units Income Total Cost Units: You need to calculate the values at 100,200,300,400,500, so they becomes the 5 fixed rows in your spreadsheet. Income: =Units*11.50 To simplify...