A local HEB's bakery manager is under scrutiny by the HEB's central office upper administration. The reason for the scrutiny is the steady increase in the cost of bakery operations, mainly due to increase in the energy cost. The central administration has asked the bakery manager to use last year's expense records as the estimate for the parameters for this year. The bakery manager does not believe things have changed much, but he did invest an additional $3,750 in redesigning the baking equipment with the hope of increasing the efficiency. The bakery manager anticipated that he could make the baking equipment at least 20% more efficient than before. To check if he had succeeded in improving the efficiency, he compared current year's data with the last year's data as shown below: Parameters Energy (BTU) Capital Invest ($) Labor in hours Production (dozen) Year 2020 (last year) 2,850 13,750 Year 2021 (Current Year) 2,600 16,000 400 350 1,450 1,450 What were the results? Write a detailed Report of your conclusions based on the result to the HEB's Central Office Administration using MS Word (Times New Roman, 11 font size). Professional quality is expected. State any assumptions made clearly. USE EXCEL Spreadsheet to show your calculations. Label each parameter and calculated values accurately. Make sure the name the worksheet appropriately