The University of Cincinnati Center for Business Analytics is an outreach center that collaborates with industry partners on applied research and continuing education in business analytics. One of the programs offered by the center is a quarterly Business Intelligence Symposium. Each symposium features three speakers on the real-world use of analytics. Each corporate member of the center (there are currently 10) receives nine free seats to each symposium. Nonmembers wishing to attend must pay $75 per person. Each attendee receives breakfast, lunch, and free parking. The following are the costs incurred for putting on this event: Rental cost for the auditorium: $150
Registration Processing: $8.50 per person
Speaker Costs: 3 speaker $800 each
Continental breakfast $4.00 per person
Lunch $7.00 per person
Parking $5.00 per person

Required:
a. Build a spreadsheet model that calculates a profit or loss based on the number of nonmember registrants.
b. Use Goal Seek to find the number of nonmember registrants that will make the event break even.