With this exercise, you may be tempted to move your upper arms, too. However, that allows your shoulders to take some of the load. Since the goal of this exercise is mainly to work the triceps, try to keep those upper arms still. You can do it! You may also be tempted to let your elbows pull away from your body, which reduces the work your triceps are doing. Keep your elbows in close to truly work your triceps as much as you can. Gravity is your friend on this exercise. Gravity is what makes it difficult to lift the weights back up. However, if you're on an incline bench, you may be inclined to keep your upper arms perpendicular to your body. Always check to make sure your upper arms are perpendicular to the floor instead. If you straighten your arms completely, you likely get a little rest at the top, which feels good but doesn't work your triceps as much. However, if you stop just short, you're continuing the pressure on your arms, which helps work them that much harder. Of course, if you need to, don't be afraid to take a break. You don't want to injure yourself.
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One-sentence summary -- Keep your upper arms still. Pull in your elbows. Aim to make your upper arms perpendicular with the floor, not your body. Don't go all the way up to the straightened position.

Return to the VariableCosts table and fill out all of the costs related to your product. The more accurate you are here, the more accurate your BEP calculation will be. Each cost in the VariableCosts table should be per unit sold. Enter these costs into your Fixed Costs table. These are the costs of running your business, and should all be set to the same interval (for example, monthly costs). In the BEP sheet, enter an initial estimated price per unit. You'll be able to adjust this as you perform the calculations This is the number of units you intend to sell in the same timeframe as your Fixed Costs. For example, if your fixed costs includes monthly rent and insurance, the Units Sold will be the number of units sold in that same timeframe. The Units output cell (C11) will display the number of units that you'll need to sell in your timeframe to break even. This number will change depending on the Price Per Unit as well as your Variable Costs and Fixed Costs tables. Changing the Price Per Unit will change the number of units you need to break even. Try changing the price and see what happens with your BEP value.
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One-sentence summary --
Enter your business's variable costs. Enter your business's fixed costs. Enter a price per unit. Enter the number of units you want to sell. Read the "Units" output. Make adjustments to the price and costs.