In cell C14, identify the vendor with the lowest cost per unit by creating a formula using the VLOOKUP function to look up the value from cell B12 (the lowest vendor cost) in the range B5:C8 (the vendor cost per unit table), return the name of the vendor (column 2), and specify an exact match. Copy the formula to cell F14 to identify the shipper with the lowest cost per unit. DE Ann MedSight Auditory Instruments Cost Analysis Vendor Cost Per Unit Shipping Cost Per Unit 47.48 InStar Global 8.12 COM Shipping 52.12 Diamonte Manufacturing 8.22 SafeCargo 45.98 Laser BioMedical 7.98 Liu-Chen Logist 51.36 Tanaka Innovations 8.43 Johansen Marit 49.24 Average cost 52.12 Highest cost 45.98 Lowest cost 8.19 Average cost 8.43 Highest cost 7.98 Lowest cost Selected vendor Selected shipper