Compute the product costs for the sod and trees under traditional and ABC costing using the Microsoft Excel spreadsheet.

O January A 1 #produced and sold of each product 2 St. Augustine Sod in sq feet 3 Texas Pecan Trees ICD E F G H M N Februar March April May June July August September October November December TOTAL 140,763 178256 85,948 177,005 145,800 159,626 116,407 130,832 62,790 132715 62081 164628 1556851 sq.ft 789 9 87| 456 456 867 680 457 667 907 789 956 897 8,908 Estimated Overhead (last year's numbers) 2 Planting 47,000 3 Irrigation 19,000 Product Support 19,046 5 Harvesting 21,567 Inspections 4,564 Property Taxes 6,754 3 TOTAL 117,931 Basic Information - Selling Price Per Unit - Direct Materials Per Unit Direct Labor Per Unit Direct Labor Hours Per Unit Estimated Annual Production and Sales $ $ $ Trees 12.99 0.99 2.00 $ $ $ Sod 0.38 0.01 0.09 0.009 1,556,851uni 0.2 8,908 1 Estimated Overhead (last year's numbers) 2 Planting 3 Irrigation 4 Product Support 5 Harvesting 6 Inspections 7 Property Taxes 3 TOTAL 47,000 19,000 19,046 21,567 4,564 6,754 117,931 2 Estimated Total Direct Labor Hours 3 Predetermined Overhead Rate DO NOT ROUND DO NOT ROUND $ $ 5 Traditional Costing 5 Sales 7 Direct Materials B Direct Labor 9 Manufacturing Overhead D Product Margin $ 115,714.92 $ 8,818.92 $ 17,816.00 $ $ $ 591,603.38 15,568.51 140,116.59 2 per unit $ - $