Hi, using the provided excel spreadsheet, prepare the calculations and costing analysis of Years 5 & 6. Please show excel formulas. Thank you.

Acct 452 Project 4 is adapted from Mother Earth Mulch: Analyzing the Impact of Cost Allocation on Cost Center Performance Charles R. Pryor, PhD Stephen S. Gray, DBA Amy Ford, CPA, CMA The Mulch Company produces a variety of mulch products used in ornamental gardens, residential and commercial landscapes, and children's playgrounds. The Mulch Company operates 2 divisions-Perma Mulch and Mother Earth Mulch. Perma Mulch manufacturers mulches that degrade very slowly, if at all, from relatively stable materials like gravel, glass, and rubber. However, the focus of this case is on Mother Earth Mulch. Mother Earth Mulch (MEM) produces packaged landscape mulch in 2 cubic foot bags at 5 manufacturing/packaging plants in the U.S. MEM produces mulch from different types of trees, including: cypress, cedar, pine, and several hardwoods. The company also produces mulch from each type of tree in two different qualities-All Bark Mulch (AB), and Whole Wood Mulch (WW). AB mulch is marketed as a "premium" mulch because it decays more slowly and holds a uniform color for a longer period of time. The cost analysis in this case focuses on AB and WW as if they were the only two products because processing costs do not differ by the type of tree. Instead, cost differences occur because of the processing requirements of AB vs WW. In addition to the 5 manufacturing/packaging plants, MEM operates 20 collection facilities around the U.S. where it collects raw materials and performs some preliminary processing. All of the collection facilities collect material from a variety of trees, but the mix of trees varies somewhat by region. Nevertheless, processing is the same at all collection facilities. Because the material collected is simply sent on to manufacturing/packaging plants after sorting and some preliminary processing, MEM operates its 20 collection facilities as cost centers and its 5 manufacturing facilities as profit centers. Each collection facility obtains raw material of two basic types: 1. Bark-Bark is delivered to collection facilities by regional paper mills and saw mills. Before logs and pulpwood can be processed into paper products or dimensional lumber, the bark must be removed. Although the bark has little sales value relative to the main products of these industries, it can be sold as a byproduct to MEM, which also saves the mills the cost of landfill disposal. Due to proximity and other factors, landfill disposal is somewhat less costly than delivering bark to MEM, so MEM must pay enough for the bark to motivate supply. 2. Whole Wood-In the areas where collection facilities are located, MEM receives favorable tax treatment from state and local governments in exchange for recycling landscape waste material brought in by area residents. WW also includes tree trimming debris brought in by commercial tree service companies, utility companies, departments of transportation, and parks MEM has sigecicastly =ore cenesel ever the sopoly of Ww moterial in recheves, and whet the mpply of a chipping machine before beirg delivered to the collection facilitiet. Mal mulerial incresec, MTM decreauei the iupply of WW by othering a loeer price for that materiat. th Procewing of A and WW br collection facities: some eated, the muberlals represent ahemative sset of capady becauie narketing maragess at NIM have some feriblifp in the mis of AB-baied in We-bined producti that ther can well to cubomen. 1. Serting-in a direct-labor interstve process raw materlal munt be uriogded and iorted by tvpe cypress, cedle, pire, hartwwod, oremic deton, asd inergaric debrit. As miserial is sorted at is Thble 1: Fear 5 Actual menulta by Product eollected in temporary, holding bins is cubic yards each which are moved ta the gindind area Dpeated at appraimately $ sik of fackty capaity by machene operaton forkif drivers|. a. M requires les iarting than WW. Both AB and WW mat be sortind by the type of tree but it cane from b. WW reauirs more sortine that bark beckne in can indude tigificant ancunts of whemable material. boreanic debris is has led to nearty lentfille. Qrganic debric, hewrvet, a compoused ind resold to the cemerumity at comind prices siffieient bo cover at the coet of the cempoubing eperation at well at the cout of dlipoine of all inotganic debers. The featuet of cerratiens is the reaten MiM aets aidh feworoble tas trentenent tabie Ri that 5 Astual ceita a. Bark, an merage, requive a litie lesi gonding thas WW. in in usuply groutd asd whed ance or twice dependiec on hew the hark was necurecaly remered br the mats that asely in. b. WWr aconrtimet weuies ginding a thind time becaube the long woted fisers foune in Trie of materim. comnercial dwmpiter uaed ea contruttos shei. fach damouter molis 20 eubic paidi of giout raw material the proceising of WWr nesares se mook more lortich. Howevec, on averace, there a no material iorted Befiect Laber" cenis are fapd with resect bo pucdection. mat indedei iepain, utbiter, inpurance, bu the largest comporent of this categery is depreciotion on machinery and bulding. "Ooher faclly Owphemd" totaled Soas,s20 in tear 5. Conts al celiection tacilie: resouves and ascounting Conperabe everhead b allorated to divilons co the baus of direct labor cost The Mich divion harther alocates an ahare of corporate coerhead so colledion focluies and manulasturing plants baspd on their neipective direct labor csuth. The alocation rate for cerporate that the price oflesed by MEM for bark kas a linted inpact en the tuentey mopplied. Neverthelest, it is powble that there a somie ingact becace higher prices night enogurage a geater number of amaller mills to enher the bark narbet eather than choosing ahenation mess of dhporal In Febonary or Your 3 , is adeaser of War 6 performance evaliatien for dwion manazers. Phe tulth Requiredi ha yourelf in the cole of the oompon's conboller and coeplete acalysis of the protuct conts Conganvi cDo was revirwing mat data prepared by the companyi controllen for Meturv rolection for Yeue 5 and Year 5 . fotowing ieformatian recarding Your 6 : - The price paid for a uable cubic yird of wo material decreased by 1/3 but the prenium pait for each cubic vard of Aa museriat incevased to 250of of WW pricen. collection facitites thakle B- Bear it nemulte. Qther dati to akiat w th analbin af thicane: troble di Containen. Fale bew Muerul ceate per Ceba A Dabie 6 Divell Labor wown per kin Acct 452 Project 4 is adapted from Mother Earth Mulch: Analyzing the Impact of Cost Allocation on Cost Center Performance Charles R. Pryor, PhD Stephen S. Gray, DBA Amy Ford, CPA, CMA The Mulch Company produces a variety of mulch products used in ornamental gardens, residential and commercial landscapes, and children's playgrounds. The Mulch Company operates 2 divisions-Perma Mulch and Mother Earth Mulch. Perma Mulch manufacturers mulches that degrade very slowly, if at all, from relatively stable materials like gravel, glass, and rubber. However, the focus of this case is on Mother Earth Mulch. Mother Earth Mulch (MEM) produces packaged landscape mulch in 2 cubic foot bags at 5 manufacturing/packaging plants in the U.S. MEM produces mulch from different types of trees, including: cypress, cedar, pine, and several hardwoods. The company also produces mulch from each type of tree in two different qualities-All Bark Mulch (AB), and Whole Wood Mulch (WW). AB mulch is marketed as a "premium" mulch because it decays more slowly and holds a uniform color for a longer period of time. The cost analysis in this case focuses on AB and WW as if they were the only two products because processing costs do not differ by the type of tree. Instead, cost differences occur because of the processing requirements of AB vs WW. In addition to the 5 manufacturing/packaging plants, MEM operates 20 collection facilities around the U.S. where it collects raw materials and performs some preliminary processing. All of the collection facilities collect material from a variety of trees, but the mix of trees varies somewhat by region. Nevertheless, processing is the same at all collection facilities. Because the material collected is simply sent on to manufacturing/packaging plants after sorting and some preliminary processing, MEM operates its 20 collection facilities as cost centers and its 5 manufacturing facilities as profit centers. Each collection facility obtains raw material of two basic types: 1. Bark-Bark is delivered to collection facilities by regional paper mills and saw mills. Before logs and pulpwood can be processed into paper products or dimensional lumber, the bark must be removed. Although the bark has little sales value relative to the main products of these industries, it can be sold as a byproduct to MEM, which also saves the mills the cost of landfill disposal. Due to proximity and other factors, landfill disposal is somewhat less costly than delivering bark to MEM, so MEM must pay enough for the bark to motivate supply. 2. Whole Wood-In the areas where collection facilities are located, MEM receives favorable tax treatment from state and local governments in exchange for recycling landscape waste material brought in by area residents. WW also includes tree trimming debris brought in by commercial tree service companies, utility companies, departments of transportation, and parks MEM has sigecicastly =ore cenesel ever the sopoly of Ww moterial in recheves, and whet the mpply of a chipping machine before beirg delivered to the collection facilitiet. Mal mulerial incresec, MTM decreauei the iupply of WW by othering a loeer price for that materiat. th Procewing of A and WW br collection facities: some eated, the muberlals represent ahemative sset of capady becauie narketing maragess at NIM have some feriblifp in the mis of AB-baied in We-bined producti that ther can well to cubomen. 1. Serting-in a direct-labor interstve process raw materlal munt be uriogded and iorted by tvpe cypress, cedle, pire, hartwwod, oremic deton, asd inergaric debrit. As miserial is sorted at is Thble 1: Fear 5 Actual menulta by Product eollected in temporary, holding bins is cubic yards each which are moved ta the gindind area Dpeated at appraimately $ sik of fackty capaity by machene operaton forkif drivers|. a. M requires les iarting than WW. Both AB and WW mat be sortind by the type of tree but it cane from b. WW reauirs more sortine that bark beckne in can indude tigificant ancunts of whemable material. boreanic debris is has led to nearty lentfille. Qrganic debric, hewrvet, a compoused ind resold to the cemerumity at comind prices siffieient bo cover at the coet of the cempoubing eperation at well at the cout of dlipoine of all inotganic debers. The featuet of cerratiens is the reaten MiM aets aidh feworoble tas trentenent tabie Ri that 5 Astual ceita a. Bark, an merage, requive a litie lesi gonding thas WW. in in usuply groutd asd whed ance or twice dependiec on hew the hark was necurecaly remered br the mats that asely in. b. WWr aconrtimet weuies ginding a thind time becaube the long woted fisers foune in Trie of materim. comnercial dwmpiter uaed ea contruttos shei. fach damouter molis 20 eubic paidi of giout raw material the proceising of WWr nesares se mook more lortich. Howevec, on averace, there a no material iorted Befiect Laber" cenis are fapd with resect bo pucdection. mat indedei iepain, utbiter, inpurance, bu the largest comporent of this categery is depreciotion on machinery and bulding. "Ooher faclly Owphemd" totaled Soas,s20 in tear 5. Conts al celiection tacilie: resouves and ascounting Conperabe everhead b allorated to divilons co the baus of direct labor cost The Mich divion harther alocates an ahare of corporate coerhead so colledion focluies and manulasturing plants baspd on their neipective direct labor csuth. The alocation rate for cerporate that the price oflesed by MEM for bark kas a linted inpact en the tuentey mopplied. Neverthelest, it is powble that there a somie ingact becace higher prices night enogurage a geater number of amaller mills to enher the bark narbet eather than choosing ahenation mess of dhporal In Febonary or Your 3 , is adeaser of War 6 performance evaliatien for dwion manazers. Phe tulth Requiredi ha yourelf in the cole of the oompon's conboller and coeplete acalysis of the protuct conts Conganvi cDo was revirwing mat data prepared by the companyi controllen for Meturv rolection for Yeue 5 and Year 5 . fotowing ieformatian recarding Your 6 : - The price paid for a uable cubic yird of wo material decreased by 1/3 but the prenium pait for each cubic vard of Aa museriat incevased to 250of of WW pricen. collection facitites thakle B- Bear it nemulte. Qther dati to akiat w th analbin af thicane: troble di Containen. Fale bew Muerul ceate per Ceba A Dabie 6 Divell Labor wown per kin