Completing this activity will help you learn to Determine amounts in a job order cost accounting system for a manufacturing business Extract information from a data set using Excel formulas, functions, and or pivot tables Scenario Company A manufactures custom cabinets that it sells to eight different home builders The company began operations in January of this year The company uses a job order costing system to account for manufacturing costs The Data worksheet contains a list of jobs for eight home builders for the first year of operations Each row provides information about one cabinet manufacturing job, including the name of the builder, the county where the product will be installed, number of direct labor hours, direct labor per hour rate, direct materials cost, and status of the job (completed or in progress) Note that cell A5 contains the factory overhead rate per direct labor hour for all jobs (Column A is not part of the data needed to create pivot tables ) Required Open spreadsheet Complete two columns on the Data worksheet Direct Labor and Factory Overhead Both are total amounts for the jobs R1 Cell I2 Enter a formula that uses number of direct labor hours and an hourly rate to determine total direct labor for the job fill in the blank 1 of 1$ R2 Cell J2 Enter a formula that uses number of direct labor hours and an hourly rate to determine total factory overhead for the job fill in the blank 1 of 1$ R3 Copy down the entries in cells I2 and J2 to all the other rows with data Steps to create a pivot table S1 Select a cell in the data on the Data worksheet S2 Select Insert PivotTable The data range will automatically be inserted A Create PivotTable window should appear S3 In the window, under Choose where you want the PivotTable report to be placed, select New Worksheet A new worksheet should appear with the PivotTable S4 A PivotTable Field List should pop up Drag fields into rows, columns, filters, and values areas as needed (If this gray work box does not appear, right click in the pivot table and select Show Field List ) Questions Use the information on the Data worksheet and pivot tables, formulas, and or functions to answer the following questions Q1 What is the total cost of all jobs completed fill in the blank 1 of 1$ Q2 What is the total cost of work in process in Elbert, Union, Macon, and Gordon counties fill in the blank 1 of 1$ Q3 What is the average direct materials cost for Caliber Creations, rounded to the nearest dollar fill in the blank 1 of 1$ Q4 How many completed jobs for McNeil Builders, PN Mull Associates, and Spectrum Shores combined used more than 61 direct labor hours fill in the blank 1 of 1 table mso displayed decimal separator mso displayed thousand separator , tr mso height source auto col mso width source auto td padding top 1px padding right 1px padding left 1px mso ignore padding color black font size 11 0pt font weight 400 font style normal text decoration none font family Calibri, sans serif mso font charset 0 text align general vertical align bottom border none white space nowrap mso rotate 0 xl17 color 0070C0 xl20 color red font style italic xl21 font weight 700 text align center xl22 color windowtext font weight 700 text align center xl23 text align center xl24 color windowtext text align center xl26 color 0070C0 text align center xl30 text align center border 1 0pt solid windowtext background FFFFCC mso pattern black none xl31 color windowtext text align left xl34 color windowtext xl35 color red font size 8 0pt font style italic table mso displayed decimal separator mso displayed thousand separator , tr mso height source auto col mso width source auto td padding top 1px padding right 1px padding left 1px mso ignore padding color black font size 11 0pt font weight 400 font style normal text decoration none font family Calibri, sans serif mso font charset 0 text align general vertical align bottom border none white space nowrap mso rotate 0 xl17 color 0070C0 xl20 color red font style italic xl21 font weight 700 text align center xl22 color windowtext font weight 700 text align center xl23 text align center xl24 color windowtext text align center xl26 color 0070C0 text align center xl30 text align center border 1 0pt solid windowtext background FFFFCC mso pattern black none xl31 color windowtext text align left xl34 color windowtext xl35 color red font size 8 0pt font style italic Factory overhead Job Number Builder County Direct Labor Hours Direct Labor Rate Direct Materials Direct Labor Factory Overhead Status rate per direct 188 Rothschild Construction Fayette 64 $62 $33,099 $3,968 $4,800 Completed labor hour 287 Rothschild Construction Fayette 69 $37 $42,601 $2,553 $5,175 In progress 172 Quinn Quality Homes Walton 61 $59 $22,329 $3,599 $4,575 Completed $75 224 Spectrum Shores Union 68 $55 $26,628 $3,740 $5,100 Completed 254 Quinn Quality Homes Nassau 46 $41 $54,030 $1,886 $3,450 Completed Column A is not part of 162 Quinn Quality Homes Nassau 80 $61 $25,968 $4,880 $6,000 Completed the data for the pivot tables 237 PN Mull Associates McDuffie 84 $57 $27,450 $4,788 $6,300 Completed 140 Villa Communities Rockdale 58 $52 $45,333 $3,016 $4,350 In progress 252 Rothschild Construction Macon 56 $60 $30,485 $3,360 $4,200 In progress 292 Villa Communities Pierce 64 $50 $50,632 $3,200 $4,800 In progress 119 Quinn Quality Homes Nassau 45 $46 $53,845 $2,070 $3,375 Completed 164 Villa Communities Rockdale 51 $49 $21,857 $2,499 $3,825 Completed 197 Villa Communities Fulton 63 $40 $40,334 $2,520 $4,725 In progress 184 Villa Communities Rockdale 75 $43 $28,751 $3,225 $5,625 Completed 134 Spectrum Shores Elbert 61 $47 $26,797 $2,867 $4,575 Completed 157 Villa Communities Rockdale 74 $59 $31,978 $4,366 $5,550 Completed 105 Caliber Creations Queens 71 $59 $26,947 $4,189 $5,325 Completed 145 Spectrum Shores Elbert 65 $64 $49,770 $4,160 $4,875 Completed 223 Villa Communities Rockdale 66 $56 $21,190 $3,696 $4,950 In progress 250 Spectrum Shores Bryan 48 $50 $24,354 $2,400 $3,600 In progress 296 McNeil Builders Putnam 66 $46 $35,726 $3,036 $4,950 Completed 294 PN Mull Associates Telfair 81 $59 $42,357 $4,779 $6,075 In progress 220 Harper Homes Gordon 78 $38 $39,722 $2,964 $5,850 Completed 214 Harper Homes Gordon 73 $63 $47,372 $4,599 $5,475 Completed 117 PN Mull Associates Telfair 53 $40 $39,624 $2,120 $3,975 Completed 169 Quinn Quality Homes Walton 59 $40 $22,966 $2,360 $4,425 Completed 282 McNeil Builders Putnam 49 $36 $41,082 $1,764 $3,675 In progress 236 Caliber Creations Lanier 67 $57 $22,746 $3,819 $5,025 Completed 161 PN Mull Associates McDuffie 72 $46 $58,877 $3,312 $5,400 In progress 113 Rothschild Construction Macon 63 $47 $39,810 $2,961 $4,725 In progress 288 Caliber Creations Queens 72 $60 $42,015 $4,320 $5,400 Completed 179 Villa Communities Rockdale 50 $46 $51,367 $2,300 $3,750 Completed 233 Rothschild Construction Suffolk 60 $65 $47,757 $3,900 $4,500 In progress 248 Villa Communities Rockdale 72 $47 $43,009 $3,384 $5,400 In progress 295 Spectrum Shores Union 46 $36 $36,314 $1,656 $3,450 In progress 257 PN Mull Associates Telfair 57 $48 $43,318 $2,736 $4,275 In progress 225 McNeil Builders Irwin 50 $35 $27,161 $1,750 $3,750 Completed 221 Villa Communities Fulton 67 $57 $55,593 $3,819 $5,025 Completed 255 Caliber Creations Newton 56 $50 $41,269 $2,800 $4,200 Completed 281 Spectrum Shores Bryan 50 $61 $42,813 $3,050 $3,750 Completed 136 Caliber Creations Newton 74 $35 $20,711 $2,590 $5,550 In progress 275 Rothschild Construction Fayette 84 $41 $30,608 $3,444 $6,300 Completed 142 Spectrum Shores Union 60 $59 $48,782 $3,540 $4,500 Completed 205 McNeil Builders Sumter 61 $43 $37,568 $2,623 $4,575 In progress 228 Spectrum Shores Elbert 79 $44 $20,687 $3,476 $5,925 Completed 106 PN Mull Associates McDuffie 57 $44 $28,916 $2,508 $4,275 Completed 167 PN Mull Associates Oconee 79 $57 $46,045 $4,503 $5,925 Completed 199 PN Mull Associates Oconee 47 $39 $51,639 $1,833 $3,525 Completed 122 Quinn Quality Homes Haralson 83 $39 $29,128 $3,237 $6,225 Completed 289 Harper Homes Gordon 58 $41 $49,814 $2,378 $4,350 Completed 200 McNeil Builders Sumter 83 $52 $46,972 $4,316 $6,225 In progress 284 Spectrum Shores Union 68 $50 $41,858 $3,400 $5,100 Completed 194 PN Mull Associates McDuffie 57 $57 $58,021 $3,249 $4,275 Completed 204 Spectrum Shores Elbert 82 $46 $52,608 $3,772 $6,150 Completed 215 Rothschild Construction Macon 64 $48 $34,834 $3,072 $4,800 Completed 230 Rothschild Construction Suffolk 49 $47 $42,892 $2,303 $3,675 Completed 262 Caliber Creations Lanier 81 $42 $50,914 $3,402 $6,075 Completed 283 Harper Homes Gordon 56 $55 $38,708 $3,080 $4,200 In progress 192 Rothschild Construction Macon 50 $65 $29,444 $3,250 $3,750 Completed 244 Rothschild Construction Suffolk 79 $44 $39,466 $3,476 $5,925 Completed 195 Rothschild Construction Macon 51 $50 $52,390 $2,550 $3,825 Completed 186 Harper Homes Gordon 51 $52 $49,809 $2,652 $3,825 Completed 158 McNeil Builders Putnam 65 $56 $57,318 $3,640 $4,875 Completed 132 PN Mull Associates Telfair 67 $47 $26,644 $3,149 $5,025 Completed 128 PN Mull Associates Oconee 71 $51 $36,315 $3,621 $5,325 In progress 201 Rothschild Construction Fayette 51 $43 $45,047 $2,193 $3,825 Completed 217 McNeil Builders Irwin 59 $47 $39,264 $2,773 $4,425 Completed 272 Villa Communities Rockdale 50 $59 $40,343 $2,950 $3,750 In progress 159 McNeil Builders Irwin 48 $54 $38,955 $2,592 $3,600 Completed 226 Caliber Creations Newton 49 $47 $52,417 $2,303 $3,675 Completed 210 Quinn Quality Homes Nassau 83 $62 $47,030 $5,146 $6,225 Completed 277 Rothschild Construction Suffolk 63 $43 $48,557 $2,709 $4,725 In progress 298 PN Mull Associates McDuffie 59 $51 $46,922 $3,009 $4,425 Completed 166 Quinn Quality Homes Walton 72 $40 $55,777 $2,880 $5,400 Completed 241 PN Mull Associates McDuffie 51 $63 $47,906 $3,213 $3,825 Completed 147 Spectrum Shores Elbert 61 $48 $42,711 $2,928 $4,575 Completed 148 Caliber Creations Queens 62 $44 $35,179 $2,728 $4,650 In progress 165 Caliber Creations Lanier 77 $45 $33,702 $3,465 $5,775 Completed 211 Spectrum Shores Union 61 $46 $19,876 $2,806 $4,575 Completed 160 Villa Communities Rockdale 63 $35 $23,710 $2,205 $4,725 Completed 293 Rothschild Construction Suffolk 79 $64 $35,435 $5,056 $5,925 Completed 219 Villa Communities Fulton 46 $39 $50,893 $1,794 $3,450 Completed 232 Quinn Quality Homes Nassau 58 $44 $19,484 $2,552 $4,350 In progress 269 PN Mull Associates Oconee 65 $64 $32,754 $4,160 $4,875 In progress 207 Spectrum Shores Union 77 $42 $57,005 $3,234 $5,775 Completed 259 Caliber Creations Newton 78 $37 $32,078 $2,886 $5,850 Completed 131 Rothschild Construction Fayette 84 $47 $52,566 $3,948 $6,300 Completed 123 Rothschild Construction Macon 85 $43 $35,523 $3,655 $6,375 Completed 173 Quinn Quality Homes Haralson 76 $35 $35,745 $2,660 $5,700 Completed 202 Rothschild Construction Macon 59 $57 $38,902 $3,363 $4,425 Completed 183 Rothschild Construction Macon 60 $48 $54,414 $2,880 $4,500 Completed 151 Harper Homes Hall 49 $35 $27,732 $1,715 $3,675 Completed 109 Quinn Quality Homes Nassau 60 $51 $30,144 $3,060 $4,500 In progress 144 Quinn Quality Homes Walton 45 $58 $21,108 $2,610 $3,375 Completed 218 PN Mull Associates Telfair 80 $51 $49,092 $4,080 $6,000 Completed 129 McNeil Builders Irwin 69 $45 $31,809 $3,105 $5,175 In progress 212 Villa Communities Fulton 76 $38 $43,440 $2,888 $5,700 In progress 153 Rothschild Construction Suffolk 71 $57 $44,926 $4,047 $5,325 Completed 216 Caliber Creations Queens 83 $38 $41,416 $3,154 $6,225 Completed 124 Spectrum Shores Union 84 $47 $40,495 $3,948 $6,300 Completed 154 Quinn Quality Homes Nassau 80 $62 $48,607 $4,960 $6,000 In progress 235 Spectrum Shores Elbert 55 $38 $31,379 $2,090 $4,125 In progress 156 PN Mull Associates Oconee 57 $36 $30,210 $2,052 $4,275 Completed 133 Rothschild Construction Macon 54 $63 $50,500 $3,402 $4,050 Completed 247 Caliber Creations Newton 45 $61 $58,149 $2,745 $3,375 Completed 138 Caliber Creations Queens 71 $42 $46,556 $2,982 $5,325 Completed 187 PN Mull Associates Oconee 46 $38 $46,858 $1,748 $3,450 In progress 116 Quinn Quality Homes Nassau 84 $41 $49,745 $3,444 $6,300 In progress 206 McNeil Builders Irwin 46 $58 $40,549 $2,668 $3,450 Completed 191 Caliber Creations Newton 69 $50 $55,378 $3,450 $5,175 Completed 152 Spectrum Shores Elbert 79 $51 $49,647 $4,029 $5,925 In progress 177 Caliber Creations Lanier 70 $57 $36,107 $3,990 $5,250 In progress 273 Rothschild Construction Fayette 76 $65 $23,272 $4,940 $5,700 Completed 114 Villa Communities Rockdale 48 $63 $29,011 $3,024 $3,600 Completed 121 Spectrum Shores Elbert 57 $48 $30,277 $2,736 $4,275 Completed 238 Rothschild Construction Suffolk 49 $36 $47,931 $1,764 $3,675 In progress 260 PN Mull Associates Telfair 76 $59 $32,540 $4,484 $5,700 In progress 234 Villa Communities Pierce 59 $36 $53,208 $2,124 $4,425 Completed 149 Spectrum Shores Union 70 $48 $48,208 $3,360 $5,250 Completed 279 Spectrum Shores Elbert 79 $58 $20,546 $4,582 $5,925 Completed 271 Quinn Quality Homes Walton 77 $63 $47,322 $4,851 $5,775 Completed 286 Harper Homes Hall 60 $52 $47,091 $3,120 $4,500 Completed 276 Villa Communities Pierce 58 $61 $34,274 $3,538 $4,350 Completed 291 Quinn Quality Homes Walton 55 $44 $51,619 $2,420 $4,125 Completed 227 PN Mull Associates Telfair 46 $54 $27,705 $2,484 $3,450 In progress 108 Rothschild Construction Fayette 64 $62 $56,831 $3,968 $4,800 Completed 297 Quinn Quality Homes Walton 62 $43 $56,231 $2,666 $4,650 Completed 101 Quinn Quality Homes Nassau 62 $54 $30,584 $3,348 $4,650 Completed 270 Quinn Quality Homes Nassau 65 $57 $25,804 $3,705 $4,875 Completed 208 Harper Homes Chattooga 69 $55 $58,360 $3,795 $5,175 Completed 222 Spectrum Shores Elbert 49 $47 $35,663 $2,303 $3,675 Completed 280 Rothschild Construction Macon 60 $37 $55,827 $2,220 $4,500 In progress 242 Harper Homes Hall 52 $45 $31,859 $2,340 $3,900 In progress 171 Villa Communities Pierce 69 $47 $48,999 $3,243 $5,175 Completed 243 Rothschild Construction Macon 82 $38 $46,878 $3,116 $6,150 Completed 143 Harper Homes Gordon 47 $60 $37,953 $2,820 $3,525 Completed 246 Quinn Quality Homes Nassau 47 $49 $49,898 $2,303 $3,525 Completed 115 Harper Homes Hall 73 $50 $41,264 $3,650 $5,475 Completed 112 Harper Homes Gordon 70 $47 $29,599 $3,290 $5,250 Completed 120 McNeil Builders Sumter 78 $54 $33,594 $4,212 $5,850 Completed 110 Harper Homes Chattooga 59 $54 $56,627 $3,186 $4,425 In progress 103 Spectrum Shores Bryan 69 $53 $21,627 $3,657 $5,175 Completed 180 Villa Communities Pierce 62 $43 $25,274 $2,666 $4,650 In progress 178 Villa Communities Fulton 47 $57 $51,968 $2,679 $3,525 Completed 102 McNeil Builders Sumter 59 $37 $30,163 $2,183 $4,425 In progress 126 Rothschild Construction Fayette 58 $63 $23,613 $3,654 $4,350 Completed 127 McNeil Builders Putnam 50 $52 $21,628 $2,600 $3,750 Completed 300 Rothschild Construction Macon 66 $64 $56,548 $4,224 $4,950 Completed 213 Quinn Quality Homes Nassau 74 $58 $38,169 $4,292 $5,550 Completed 170 Rothschild Construction Macon 80 $48 $24,204 $3,840 $6,000 Completed 251 Spectrum Shores Union 57 $35 $30,695 $1,995 $4,275 Completed 150 PN Mull Associates Oconee 82 $51 $26,884 $4,182 $6,150 Completed 185 Quinn Quality Homes Walton 51 $52 $24,277 $2,652 $3,825 Completed 146 Villa Communities Fulton 67 $38 $46,027 $2,546 $5,025 Completed 290 Harper Homes Hall 52 $53 $50,483 $2,756 $3,900 In progress 135 Rothschild Construction Suffolk 55 $53 $55,544 $2,915 $4,125 In progress 253 PN Mull Associates Oconee 75 $56 $47,166 $4,200 $5,625 Completed 130 Harper Homes Chattooga 64 $41 $44,990 $2,624 $4,800 Completed 111 Villa Communities Fulton 64 $41 $37,284 $2,624 $4,800 Completed 137 Harper Homes Gordon 69 $38 $57,082 $2,622 $5,175 Completed 263 Caliber Creations Newton 63 $48 $57,235 $3,024 $4,725 Completed 299 Harper Homes Hall 78 $51 $23,439 $3,978 $5,850 Completed 245 Harper Homes Gordon 54 $54 $22,443 $2,916 $4,050 Completed 189 Caliber Creations Lanier 52 $51 $55,736 $2,652 $3,900 In progress 278 Quinn Quality Homes Haralson 59 $53 $39,807 $3,127 $4,425 Completed 268 Caliber Creations Newton 79 $48 $43,093 $3,792 $5,925 Completed 265 Spectrum Shores Bryan 72 $43 $32,526 $3,096 $5,400 Completed 190 Spectrum Shores Union 46 $59 $19,592 $2,714 $3,450 Completed 256 Harper Homes Gordon 78 $61 $33,134 $4,758 $5,850 Completed 168 PN Mull Associates McDuffie 74 $41 $24,559 $3,034 $5,550 Completed 176 PN Mull Associates Telfair 85 $65 $47,731 $5,525 $6,375 Completed 193 Villa Communities Rockdale 83 $42 $51,942 $3,486 $6,225 Completed 209 Quinn Quality Homes Nassau 75 $36 $19,631 $2,700 $5,625 In progress 175 PN Mull Associates Oconee 78 $41 $47,897 $3,198 $5,850 In progress 107 Rothschild Construction Macon 46 $47 $40,024 $2,162 $3,450 Completed 174 Villa Communities Pierce 53 $49 $55,699 $2,597 $3,975 Completed 203 Rothschild Construction Suffolk 70 $64 $41,737 $4,480 $5,250 Completed 231 Villa Communities Pierce 58 $49 $35,511 $2,842 $4,350 Completed 182 PN Mull Associates Oconee 68 $47 $46,674 $3,196 $5,100 Completed 196 Villa Communities Pierce 59 $39 $29,320 $2,301 $4,425 In progress 267 PN Mull Associates Telfair 49 $41 $52,895 $2,009 $3,675 Completed 155 Harper Homes Chattooga 72 $52 $46,665 $3,744 $5,400 Completed 141 McNeil Builders Irwin 72 $57 $33,440 $4,104 $5,400 In progress 274 Villa Communities Fulton 60 $57 $29,353 $3,420 $4,500 In progress 266 Rothschild Construction Macon 54 $58 $37,033 $3,132 $4,050 Completed 181 Spectrum Shores Bryan 53 $49 $32,906 $2,597 $3,975 Completed 104 Rothschild Construction Fayette 84 $51 $58,761 $4,284 $6,300 Completed 125 PN Mull Associates Telfair 58 $47 $53,976 $2,726 $4,350 In progress 118 PN Mull Associates Telfair 54 $62 $47,828 $3,348 $4,050 Completed 239 Harper Homes Hall 60 $45 $19,450 $2,700 $4,500 Completed 229 Spectrum Shores Elbert 72 $63 $44,163 $4,536 $5,400 Completed 261 Rothschild Construction Fayette 65 $62 $40,777 $4,030 $4,875 Completed 264 Rothschild Construction Fayette 47 $63 $53,980 $2,961 $3,525 Completed 258 Villa Communities Pierce 81 $40 $27,545 $3,240 $6,075 Completed 139 Quinn Quality Homes Walton 70 $39 $50,510 $2,730 $5,250 Completed 163 McNeil Builders Sumter 63 $35 $52,163 $2,205 $4,725 Completed 240 Spectrum Shores Bryan 65 $49 $52,865 $3,185 $4,875 Completed 198 PN Mull Associates McDuffie 46 $52 $27,220 $2,392 $3,450 In progress 249 Spectrum Shores Elbert 82 $60 $51,098 $4,920 $6,150 Completed 285 Caliber Creations Newton 74 $64 $24,777 $4,736 $5,550 Completed

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Completing this activity will help you learn to: Determine amounts in a job order cost accounting system for a manufacturing business. Extract information from a

Completing this activity will help you learn to:

Determine amounts in a job order cost accounting system for a manufacturing business. Extract information from a data set using Excel formulas, functions, and/or pivot tables.

Scenario:

Company A manufactures custom cabinets that it sells to eight different home builders. The company began operations in January of this year. The company uses a job order costing system to account for manufacturing costs.

The Data worksheet contains a list of jobs for eight home builders for the first year of operations.

Each row provides information about one cabinet manufacturing job, including the name of the builder, the county where the product will be installed, number of direct labor hours, direct labor per hour rate, direct materials cost, and status of the job (completed or in progress).

Note that cell A5 contains the factory overhead rate per direct labor hour for all jobs. (Column A is not part of the data needed to create pivot tables.)

Required:

Open spreadsheet

Complete two columns on the Data worksheet: Direct Labor and Factory Overhead. Both are total amounts for the jobs.

R1. Cell I2: Enter a formula that uses number of direct labor hours and an hourly rate to determine total direct labor for the job. fill in the blank 1 of 1$

R2. Cell J2: Enter a formula that uses number of direct labor hours and an hourly rate to determine total factory overhead for the job. fill in the blank 1 of 1$

R3. Copy down the entries in cells I2 and J2 to all the other rows with data.

Steps to create a pivot table:

S1. Select a cell in the data on the Data worksheet. S2. Select Insert / PivotTable. The data range will automatically be inserted. A "Create PivotTable" window should appear. S3. In the window, under "Choose where you want the PivotTable report to be placed," select "New Worksheet." A new worksheet should appear with the PivotTable. S4. A PivotTable Field List should pop up. Drag fields into rows, columns, filters, and values areas as needed. (If this gray work box does not appear, right click in the pivot table and select "Show Field List.")

Questions:

Use the information on the Data worksheet and pivot tables, formulas, and/or functions to answer the following questions.

Q1. What is the total cost of all jobs completed? fill in the blank 1 of 1$

Q2. What is the total cost of work in process in Elbert, Union, Macon, and Gordon counties? fill in the blank 1 of 1$

Q3. What is the average direct materials cost for Caliber Creations, rounded to the nearest dollar? fill in the blank 1 of 1$

Q4. How many completed jobs for McNeil Builders, PN Mull Associates, and Spectrum Shores combined used more than 61 direct labor hours? fill in the blank 1 of 1

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Factory overhead	Job Number	Builder	County	Direct Labor Hours	Direct Labor Rate	Direct Materials	Direct Labor	Factory Overhead	Status
rate per direct	188	Rothschild Construction	Fayette	64	$62	$33,099	$3,968	$4,800	Completed
labor hour	287	Rothschild Construction	Fayette	69	$37	$42,601	$2,553	$5,175	In progress
	172	Quinn Quality Homes	Walton	61	$59	$22,329	$3,599	$4,575	Completed
$75	224	Spectrum Shores	Union	68	$55	$26,628	$3,740	$5,100	Completed
	254	Quinn Quality Homes	Nassau	46	$41	$54,030	$1,886	$3,450	Completed
Column A is not part of	162	Quinn Quality Homes	Nassau	80	$61	$25,968	$4,880	$6,000	Completed
the data for the pivot tables.	237	PN Mull Associates	McDuffie	84	$57	$27,450	$4,788	$6,300	Completed
	140	Villa Communities	Rockdale	58	$52	$45,333	$3,016	$4,350	In progress
	252	Rothschild Construction	Macon	56	$60	$30,485	$3,360	$4,200	In progress
	292	Villa Communities	Pierce	64	$50	$50,632	$3,200	$4,800	In progress
	119	Quinn Quality Homes	Nassau	45	$46	$53,845	$2,070	$3,375	Completed
	164	Villa Communities	Rockdale	51	$49	$21,857	$2,499	$3,825	Completed
	197	Villa Communities	Fulton	63	$40	$40,334	$2,520	$4,725	In progress
	184	Villa Communities	Rockdale	75	$43	$28,751	$3,225	$5,625	Completed
	134	Spectrum Shores	Elbert	61	$47	$26,797	$2,867	$4,575	Completed
	157	Villa Communities	Rockdale	74	$59	$31,978	$4,366	$5,550	Completed
	105	Caliber Creations	Queens	71	$59	$26,947	$4,189	$5,325	Completed
	145	Spectrum Shores	Elbert	65	$64	$49,770	$4,160	$4,875	Completed
	223	Villa Communities	Rockdale	66	$56	$21,190	$3,696	$4,950	In progress
	250	Spectrum Shores	Bryan	48	$50	$24,354	$2,400	$3,600	In progress
	296	McNeil Builders	Putnam	66	$46	$35,726	$3,036	$4,950	Completed
	294	PN Mull Associates	Telfair	81	$59	$42,357	$4,779	$6,075	In progress
	220	Harper Homes	Gordon	78	$38	$39,722	$2,964	$5,850	Completed
	214	Harper Homes	Gordon	73	$63	$47,372	$4,599	$5,475	Completed
	117	PN Mull Associates	Telfair	53	$40	$39,624	$2,120	$3,975	Completed
	169	Quinn Quality Homes	Walton	59	$40	$22,966	$2,360	$4,425	Completed
	282	McNeil Builders	Putnam	49	$36	$41,082	$1,764	$3,675	In progress
	236	Caliber Creations	Lanier	67	$57	$22,746	$3,819	$5,025	Completed
	161	PN Mull Associates	McDuffie	72	$46	$58,877	$3,312	$5,400	In progress
	113	Rothschild Construction	Macon	63	$47	$39,810	$2,961	$4,725	In progress
	288	Caliber Creations	Queens	72	$60	$42,015	$4,320	$5,400	Completed
	179	Villa Communities	Rockdale	50	$46	$51,367	$2,300	$3,750	Completed
	233	Rothschild Construction	Suffolk	60	$65	$47,757	$3,900	$4,500	In progress
	248	Villa Communities	Rockdale	72	$47	$43,009	$3,384	$5,400	In progress
	295	Spectrum Shores	Union	46	$36	$36,314	$1,656	$3,450	In progress
	257	PN Mull Associates	Telfair	57	$48	$43,318	$2,736	$4,275	In progress
	225	McNeil Builders	Irwin	50	$35	$27,161	$1,750	$3,750	Completed
	221	Villa Communities	Fulton	67	$57	$55,593	$3,819	$5,025	Completed
	255	Caliber Creations	Newton	56	$50	$41,269	$2,800	$4,200	Completed
	281	Spectrum Shores	Bryan	50	$61	$42,813	$3,050	$3,750	Completed
	136	Caliber Creations	Newton	74	$35	$20,711	$2,590	$5,550	In progress
	275	Rothschild Construction	Fayette	84	$41	$30,608	$3,444	$6,300	Completed
	142	Spectrum Shores	Union	60	$59	$48,782	$3,540	$4,500	Completed
	205	McNeil Builders	Sumter	61	$43	$37,568	$2,623	$4,575	In progress
	228	Spectrum Shores	Elbert	79	$44	$20,687	$3,476	$5,925	Completed
	106	PN Mull Associates	McDuffie	57	$44	$28,916	$2,508	$4,275	Completed
	167	PN Mull Associates	Oconee	79	$57	$46,045	$4,503	$5,925	Completed
	199	PN Mull Associates	Oconee	47	$39	$51,639	$1,833	$3,525	Completed
	122	Quinn Quality Homes	Haralson	83	$39	$29,128	$3,237	$6,225	Completed
	289	Harper Homes	Gordon	58	$41	$49,814	$2,378	$4,350	Completed
	200	McNeil Builders	Sumter	83	$52	$46,972	$4,316	$6,225	In progress
	284	Spectrum Shores	Union	68	$50	$41,858	$3,400	$5,100	Completed
	194	PN Mull Associates	McDuffie	57	$57	$58,021	$3,249	$4,275	Completed
	204	Spectrum Shores	Elbert	82	$46	$52,608	$3,772	$6,150	Completed
	215	Rothschild Construction	Macon	64	$48	$34,834	$3,072	$4,800	Completed
	230	Rothschild Construction	Suffolk	49	$47	$42,892	$2,303	$3,675	Completed
	262	Caliber Creations	Lanier	81	$42	$50,914	$3,402	$6,075	Completed
	283	Harper Homes	Gordon	56	$55	$38,708	$3,080	$4,200	In progress
	192	Rothschild Construction	Macon	50	$65	$29,444	$3,250	$3,750	Completed
	244	Rothschild Construction	Suffolk	79	$44	$39,466	$3,476	$5,925	Completed
	195	Rothschild Construction	Macon	51	$50	$52,390	$2,550	$3,825	Completed
	186	Harper Homes	Gordon	51	$52	$49,809	$2,652	$3,825	Completed
	158	McNeil Builders	Putnam	65	$56	$57,318	$3,640	$4,875	Completed
	132	PN Mull Associates	Telfair	67	$47	$26,644	$3,149	$5,025	Completed
	128	PN Mull Associates	Oconee	71	$51	$36,315	$3,621	$5,325	In progress
	201	Rothschild Construction	Fayette	51	$43	$45,047	$2,193	$3,825	Completed
	217	McNeil Builders	Irwin	59	$47	$39,264	$2,773	$4,425	Completed
	272	Villa Communities	Rockdale	50	$59	$40,343	$2,950	$3,750	In progress
	159	McNeil Builders	Irwin	48	$54	$38,955	$2,592	$3,600	Completed
	226	Caliber Creations	Newton	49	$47	$52,417	$2,303	$3,675	Completed
	210	Quinn Quality Homes	Nassau	83	$62	$47,030	$5,146	$6,225	Completed
	277	Rothschild Construction	Suffolk	63	$43	$48,557	$2,709	$4,725	In progress
	298	PN Mull Associates	McDuffie	59	$51	$46,922	$3,009	$4,425	Completed
	166	Quinn Quality Homes	Walton	72	$40	$55,777	$2,880	$5,400	Completed
	241	PN Mull Associates	McDuffie	51	$63	$47,906	$3,213	$3,825	Completed
	147	Spectrum Shores	Elbert	61	$48	$42,711	$2,928	$4,575	Completed
	148	Caliber Creations	Queens	62	$44	$35,179	$2,728	$4,650	In progress
	165	Caliber Creations	Lanier	77	$45	$33,702	$3,465	$5,775	Completed
	211	Spectrum Shores	Union	61	$46	$19,876	$2,806	$4,575	Completed
	160	Villa Communities	Rockdale	63	$35	$23,710	$2,205	$4,725	Completed
	293	Rothschild Construction	Suffolk	79	$64	$35,435	$5,056	$5,925	Completed
	219	Villa Communities	Fulton	46	$39	$50,893	$1,794	$3,450	Completed
	232	Quinn Quality Homes	Nassau	58	$44	$19,484	$2,552	$4,350	In progress
	269	PN Mull Associates	Oconee	65	$64	$32,754	$4,160	$4,875	In progress
	207	Spectrum Shores	Union	77	$42	$57,005	$3,234	$5,775	Completed
	259	Caliber Creations	Newton	78	$37	$32,078	$2,886	$5,850	Completed
	131	Rothschild Construction	Fayette	84	$47	$52,566	$3,948	$6,300	Completed
	123	Rothschild Construction	Macon	85	$43	$35,523	$3,655	$6,375	Completed
	173	Quinn Quality Homes	Haralson	76	$35	$35,745	$2,660	$5,700	Completed
	202	Rothschild Construction	Macon	59	$57	$38,902	$3,363	$4,425	Completed
	183	Rothschild Construction	Macon	60	$48	$54,414	$2,880	$4,500	Completed
	151	Harper Homes	Hall	49	$35	$27,732	$1,715	$3,675	Completed
	109	Quinn Quality Homes	Nassau	60	$51	$30,144	$3,060	$4,500	In progress
	144	Quinn Quality Homes	Walton	45	$58	$21,108	$2,610	$3,375	Completed
	218	PN Mull Associates	Telfair	80	$51	$49,092	$4,080	$6,000	Completed
	129	McNeil Builders	Irwin	69	$45	$31,809	$3,105	$5,175	In progress
	212	Villa Communities	Fulton	76	$38	$43,440	$2,888	$5,700	In progress
	153	Rothschild Construction	Suffolk	71	$57	$44,926	$4,047	$5,325	Completed
	216	Caliber Creations	Queens	83	$38	$41,416	$3,154	$6,225	Completed
	124	Spectrum Shores	Union	84	$47	$40,495	$3,948	$6,300	Completed
	154	Quinn Quality Homes	Nassau	80	$62	$48,607	$4,960	$6,000	In progress
	235	Spectrum Shores	Elbert	55	$38	$31,379	$2,090	$4,125	In progress
	156	PN Mull Associates	Oconee	57	$36	$30,210	$2,052	$4,275	Completed
	133	Rothschild Construction	Macon	54	$63	$50,500	$3,402	$4,050	Completed
	247	Caliber Creations	Newton	45	$61	$58,149	$2,745	$3,375	Completed
	138	Caliber Creations	Queens	71	$42	$46,556	$2,982	$5,325	Completed
	187	PN Mull Associates	Oconee	46	$38	$46,858	$1,748	$3,450	In progress
	116	Quinn Quality Homes	Nassau	84	$41	$49,745	$3,444	$6,300	In progress
	206	McNeil Builders	Irwin	46	$58	$40,549	$2,668	$3,450	Completed
	191	Caliber Creations	Newton	69	$50	$55,378	$3,450	$5,175	Completed
	152	Spectrum Shores	Elbert	79	$51	$49,647	$4,029	$5,925	In progress
	177	Caliber Creations	Lanier	70	$57	$36,107	$3,990	$5,250	In progress
	273	Rothschild Construction	Fayette	76	$65	$23,272	$4,940	$5,700	Completed
	114	Villa Communities	Rockdale	48	$63	$29,011	$3,024	$3,600	Completed
	121	Spectrum Shores	Elbert	57	$48	$30,277	$2,736	$4,275	Completed
	238	Rothschild Construction	Suffolk	49	$36	$47,931	$1,764	$3,675	In progress
	260	PN Mull Associates	Telfair	76	$59	$32,540	$4,484	$5,700	In progress
	234	Villa Communities	Pierce	59	$36	$53,208	$2,124	$4,425	Completed
	149	Spectrum Shores	Union	70	$48	$48,208	$3,360	$5,250	Completed
	279	Spectrum Shores	Elbert	79	$58	$20,546	$4,582	$5,925	Completed
	271	Quinn Quality Homes	Walton	77	$63	$47,322	$4,851	$5,775	Completed
	286	Harper Homes	Hall	60	$52	$47,091	$3,120	$4,500	Completed
	276	Villa Communities	Pierce	58	$61	$34,274	$3,538	$4,350	Completed
	291	Quinn Quality Homes	Walton	55	$44	$51,619	$2,420	$4,125	Completed
	227	PN Mull Associates	Telfair	46	$54	$27,705	$2,484	$3,450	In progress
	108	Rothschild Construction	Fayette	64	$62	$56,831	$3,968	$4,800	Completed
	297	Quinn Quality Homes	Walton	62	$43	$56,231	$2,666	$4,650	Completed
	101	Quinn Quality Homes	Nassau	62	$54	$30,584	$3,348	$4,650	Completed
	270	Quinn Quality Homes	Nassau	65	$57	$25,804	$3,705	$4,875	Completed
	208	Harper Homes	Chattooga	69	$55	$58,360	$3,795	$5,175	Completed
	222	Spectrum Shores	Elbert	49	$47	$35,663	$2,303	$3,675	Completed
	280	Rothschild Construction	Macon	60	$37	$55,827	$2,220	$4,500	In progress
	242	Harper Homes	Hall	52	$45	$31,859	$2,340	$3,900	In progress
	171	Villa Communities	Pierce	69	$47	$48,999	$3,243	$5,175	Completed
	243	Rothschild Construction	Macon	82	$38	$46,878	$3,116	$6,150	Completed
	143	Harper Homes	Gordon	47	$60	$37,953	$2,820	$3,525	Completed
	246	Quinn Quality Homes	Nassau	47	$49	$49,898	$2,303	$3,525	Completed
	115	Harper Homes	Hall	73	$50	$41,264	$3,650	$5,475	Completed
	112	Harper Homes	Gordon	70	$47	$29,599	$3,290	$5,250	Completed
	120	McNeil Builders	Sumter	78	$54	$33,594	$4,212	$5,850	Completed
	110	Harper Homes	Chattooga	59	$54	$56,627	$3,186	$4,425	In progress
	103	Spectrum Shores	Bryan	69	$53	$21,627	$3,657	$5,175	Completed
	180	Villa Communities	Pierce	62	$43	$25,274	$2,666	$4,650	In progress
	178	Villa Communities	Fulton	47	$57	$51,968	$2,679	$3,525	Completed
	102	McNeil Builders	Sumter	59	$37	$30,163	$2,183	$4,425	In progress
	126	Rothschild Construction	Fayette	58	$63	$23,613	$3,654	$4,350	Completed
	127	McNeil Builders	Putnam	50	$52	$21,628	$2,600	$3,750	Completed
	300	Rothschild Construction	Macon	66	$64	$56,548	$4,224	$4,950	Completed
	213	Quinn Quality Homes	Nassau	74	$58	$38,169	$4,292	$5,550	Completed
	170	Rothschild Construction	Macon	80	$48	$24,204	$3,840	$6,000	Completed
	251	Spectrum Shores	Union	57	$35	$30,695	$1,995	$4,275	Completed
	150	PN Mull Associates	Oconee	82	$51	$26,884	$4,182	$6,150	Completed
	185	Quinn Quality Homes	Walton	51	$52	$24,277	$2,652	$3,825	Completed
	146	Villa Communities	Fulton	67	$38	$46,027	$2,546	$5,025	Completed
	290	Harper Homes	Hall	52	$53	$50,483	$2,756	$3,900	In progress
	135	Rothschild Construction	Suffolk	55	$53	$55,544	$2,915	$4,125	In progress
	253	PN Mull Associates	Oconee	75	$56	$47,166	$4,200	$5,625	Completed
	130	Harper Homes	Chattooga	64	$41	$44,990	$2,624	$4,800	Completed
	111	Villa Communities	Fulton	64	$41	$37,284	$2,624	$4,800	Completed
	137	Harper Homes	Gordon	69	$38	$57,082	$2,622	$5,175	Completed
	263	Caliber Creations	Newton	63	$48	$57,235	$3,024	$4,725	Completed
	299	Harper Homes	Hall	78	$51	$23,439	$3,978	$5,850	Completed
	245	Harper Homes	Gordon	54	$54	$22,443	$2,916	$4,050	Completed
	189	Caliber Creations	Lanier	52	$51	$55,736	$2,652	$3,900	In progress
	278	Quinn Quality Homes	Haralson	59	$53	$39,807	$3,127	$4,425	Completed
	268	Caliber Creations	Newton	79	$48	$43,093	$3,792	$5,925	Completed
	265	Spectrum Shores	Bryan	72	$43	$32,526	$3,096	$5,400	Completed
	190	Spectrum Shores	Union	46	$59	$19,592	$2,714	$3,450	Completed
	256	Harper Homes	Gordon	78	$61	$33,134	$4,758	$5,850	Completed
	168	PN Mull Associates	McDuffie	74	$41	$24,559	$3,034	$5,550	Completed
	176	PN Mull Associates	Telfair	85	$65	$47,731	$5,525	$6,375	Completed
	193	Villa Communities	Rockdale	83	$42	$51,942	$3,486	$6,225	Completed
	209	Quinn Quality Homes	Nassau	75	$36	$19,631	$2,700	$5,625	In progress
	175	PN Mull Associates	Oconee	78	$41	$47,897	$3,198	$5,850	In progress
	107	Rothschild Construction	Macon	46	$47	$40,024	$2,162	$3,450	Completed
	174	Villa Communities	Pierce	53	$49	$55,699	$2,597	$3,975	Completed
	203	Rothschild Construction	Suffolk	70	$64	$41,737	$4,480	$5,250	Completed
	231	Villa Communities	Pierce	58	$49	$35,511	$2,842	$4,350	Completed
	182	PN Mull Associates	Oconee	68	$47	$46,674	$3,196	$5,100	Completed
	196	Villa Communities	Pierce	59	$39	$29,320	$2,301	$4,425	In progress
	267	PN Mull Associates	Telfair	49	$41	$52,895	$2,009	$3,675	Completed
	155	Harper Homes	Chattooga	72	$52	$46,665	$3,744	$5,400	Completed
	141	McNeil Builders	Irwin	72	$57	$33,440	$4,104	$5,400	In progress
	274	Villa Communities	Fulton	60	$57	$29,353	$3,420	$4,500	In progress
	266	Rothschild Construction	Macon	54	$58	$37,033	$3,132	$4,050	Completed
	181	Spectrum Shores	Bryan	53	$49	$32,906	$2,597	$3,975	Completed
	104	Rothschild Construction	Fayette	84	$51	$58,761	$4,284	$6,300	Completed
	125	PN Mull Associates	Telfair	58	$47	$53,976	$2,726	$4,350	In progress
	118	PN Mull Associates	Telfair	54	$62	$47,828	$3,348	$4,050	Completed
	239	Harper Homes	Hall	60	$45	$19,450	$2,700	$4,500	Completed
	229	Spectrum Shores	Elbert	72	$63	$44,163	$4,536	$5,400	Completed
	261	Rothschild Construction	Fayette	65	$62	$40,777	$4,030	$4,875	Completed
	264	Rothschild Construction	Fayette	47	$63	$53,980	$2,961	$3,525	Completed
	258	Villa Communities	Pierce	81	$40	$27,545	$3,240	$6,075	Completed
	139	Quinn Quality Homes	Walton	70	$39	$50,510	$2,730	$5,250	Completed
	163	McNeil Builders	Sumter	63	$35	$52,163	$2,205	$4,725	Completed
	240	Spectrum Shores	Bryan	65	$49	$52,865	$3,185	$4,875	Completed
	198	PN Mull Associates	McDuffie	46	$52	$27,220	$2,392	$3,450	In progress
	249	Spectrum Shores	Elbert	82	$60	$51,098	$4,920	$6,150	Completed
	285	Caliber Creations	Newton	74	$64	$24,777	$4,736	$5,550	Completed

Step by Step Solution

There are 3 Steps involved in it

Step: 1

Lets tackle each of the required tasks step by step R1 Calculate Total Direct Labor Cell I2 Total Direct Labor can be calculated by multiplying the number of Direct Labor Hours by the Direct Labor Rat... blur-text-image