Develop a spreadsheet for Shortest Processing Time (SPT), the five-job example as follows : Job Process Time (days) Due date (days) B 1 12 D 2 4 C 5 6 E 6 18 A 7 8 a. Compute, for each job b. Start time c. Completion (or End) time d. Flow time e. Lateness f. Tardiness Then, Compute aggregate performance of the SPT rule as follows : a. Lateness: Average, Maximum b. Tardiness: Average, Maximum c. Service level and utilization