Answer in excel sheet and show formula plseae, thank you.

California Cement Co. produces its products two months in advance of anticipated sales and ships to warehouse centre the month before sale. The inventory safety stock is 20% of the anticipated months sale. Beginning inventory is 10% of units sold. Each unit costs $2.80 to make. The average sales price per unit is $5.75. The cost is made up of 30% labor, 65% materials, and 5% shipping (to the warehouse). The company pays for labor in the month of production, shipping the month after production, and raw materials the month prior to production. Calculate the production costs for the last quarter of 2021.