Chiefs Products produces caps and T-Shirts. Most of this production is by machine.
Data on operations and costs for October follows:
			Caps	T-Shirts	Total
Units Produced			10,000	5,000	15,000
Machine-Hours Used			1,000	800	1,800
Direct Labor Hours			200	120	320
Direct Materials Costs			12,000.00	8,000.00	20,000.00
Direct Labor Costs			4,000.00	2,400.00	6,400.00
Manufacturing Overhead					33,300.00
					59,700.00
Complete the total costs for each item using one cost driver from the following categories:
machine-hours used and direct labor hours.
(check figure: machine-hours used; costs per item for caps = 3.45)
(check figure: direct labor hours; costs per item for t-shirts = 4.58)
					must do in excel please show ALL workings
Management has asked for two cost drivers to be used to allocate manufacturing overhead costs
Manufacturing Overhead costs have been further broken down as such:
Utilities				6,000.00	Machine-Hours
Supplies				4,200.00	Direct-Labor Hours
Machine Depreciation & Maintenance				13,200.00	Machine-Hours
Purchasing & Storing Material				4,800.00	Direct-Labor Hours
Miscellaneous				5,100.00	Machine-Hours
(check figure: costs per item for caps = 3.51)