4 Update the estimated 2012 costs with the predicted utility costs . 42 . Copy Table 2 to your solution worksheet , and add the estimated 2012 utility costs for each type of camper to the prediction of other manufacturing overhead costs in the data above . Indicate which of above methods ( Requirement 2 - 4 above ) you are relying on for the estimate of 2012 costs . Note that the three models will be billed separately , so the fixed costs from your cost equation will apply to each model separately ( not shared between the three models ; the fixed costs will be the same for each model) . 46. Convert the data updated with utility costs to a pivot table ( # 3 ) displaying total costs ( values ) by model ( columns ) and components ( rows ) . Note : If you make any changes to the underlying data ( from Requirement $ 5 2) , you must refresh the pivot table . Click on the pivot table , then Pivot Table Tools - Options - Refresh