Aria Corporation manufactures a variety of custom windows. It has several manufacturing facilities located in six different states or provinces: Ontario and British Columbia in Canada, and Washington, North Carolina, Ohio, and Texas in the United States. Each manufacturing facility makes its own unique products. The company uses just-in-time inventory management, so it has no significant inventory. Aria has five sales representatives who can sell products from any of its manufacturing facilities.

All transactions in Aria's job cost system for the most recent month have been exported to an Excel file that can be downloaded on Canvas. In this transaction file, revenue amounts are shown as positive numbers while all costs shown as negative numbers. The transactions file contains the following fields:

• Job #
• Customer #
• Customer name
• Sales rep
• Facility
• Country
• General ledger account
• Amount

Job costs in Aria's system are tracked using four different general ledger numbers: G/L #3100 - Revenue; G/L #4101 - Direct material; G/L #4301 - Direct labor; and G/L #4501 - Manufacturing overhead.

For this case, you will need to know how to calculate the cost of a job using job order costing (link(Links to an external site.)

) and how to calculate the gross profit on a job (link(Links to an external site.)

).

Requirements

General instructions: Create pivot tables (link(Links to an external site.)

) in separate worksheets to calculate answers for each of the following requirements. Rename each of the pivot table worksheets (link(Links to an external site.)

) from the default names to "Pivot table 1," "Pivot table 2," etc. Formatdollaramounts in all pivot tables with the Accounting format, zero decimal places (Windows(Links to an external site.)

|Mac(Links to an external site.)

).

2. Pivot table #1
4. What is the total revenue?
6. What is the total direct material used?
8. What is the total direct labor used?
10. What is the total manufacturing overhead applied?
12. What is the total gross profit?
14. Pivot table #2
16. What is the total revenue, total direct material, total direct labor, total manufacturing overhead, and total gross profit

• for each country?
• for each state or province?

2. Which manufacturing facility has the most gross profit? Which has the least?
4. Which country's manufacturing facilities generate the most gross profit?
6. Pivot table #3
8. What is the revenue generated by each job?
10. What are the totals of direct material, direct labor, and manufacturing overhead costs for each job?
12. What is the gross profit generated by each job?
14. Which job generated the most gross profit? Which generated the least gross profit?Hint: Sort the pivot table by gross profit (link(Links to an external site.)
16. ).
18. Pivot table #4
20. What is the revenue generated by each sales rep?
22. Which sales rep generates the most revenue? Which generates the least?
24. How much of each sales rep's revenue is generated from facilities in Canada? From facilities in the United States?Hint: Use a filter in the pivot table(Windows(Links to an external site.)
26. |Mac(Links to an external site.)
28. ).
30. How much of each sales rep's revenue is generated by each of the facilities within each country?Hint: Use a filter in the pivot table(Windows(Links to an external site.)
32. |Mac(Links to an external site.)
34. ).