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Beasley Company makes three types of exercise machines. Data have been accumulated for four possible overhead drivers. Data for these four possible drivers are shown

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Beasley Company makes three types of exercise machines. Data have been accumulated for four possible overhead drivers. Data for these four possible drivers are shown in rows 4 to 7 of the following spreadsheet. Construct a spreadsheet that will allocate overhead and calculate unit cost for each of these alternative drivers. A screen capture of the spreadsheet and data follows. This spreadsheet uses a function called vertical lookup. This function can pull the appropriate values from a table. The form of this function is = VLOOKUP (value, table, column#). In this example, the table is in cells B4 to K7. Three examples of the use of VLOOKUP follow. Cell C15 is = VLOOKUP (B15, B4:K7, 2). This function operates by using the one (1) in cell B15 to look up a value in the table. Notice that the table is defined as B4:K7 and that the function is looking up the value in the second column, which is Units. Cell E15 is = VLOOKUP (B15, B4:K7, 10). In this case, the function is looking up the value in the tenth column, which is 45,000. Be sure to count empty columns. Cell E20 is = VLOOKUP (B15, B4:K7, 4)*G15. In this case, the function is looking up the value in the fourth column, which is $10,000. Be sure to count empty columns. Cells 115, G20, and I20 also use the VLOOKUP function. After completing the spreadsheet, you can change the value in cell B15 (1-4) to see the effect of choosing a different driver for overhead

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