INSTRUCTIONS: 1. Add a sheet to the worksheet and rename sheet. Pivot table 1. On sheet which is now called Pivot table 1, go to cell A1 then "insert" "pivot table" using the data range provided on the data sheet (including the heading lines). Drag "account if to the row labels and "amount" to the IValues. You should now see the dottar amounts for sales revenue, direct materiats, direct labor, varfable overhead, and Grand Total (contribution margin). If you don't see the dollar amounts click the arrow next to amounts in the 2Values box and choose "Sum of amount". Next, answer the following: How much are total sales revenues? How much are total direct material costs? How much are total direct labor costs? How much are total overhead costs? How much is total contribution margin? 2. Add a sheet and rename 'Pivot table 2 . . On the sheet which is now called Pivot table 2, insert a pivot table in cell A1 using the data range provided on the data sheet (including the heading tines). Drag "sates person" to the Row Labels box, drag "account if" to the Column Labels box, and drag "amount" to the EValues box. Answer the following: Which sales person generated the highest sales revenue? Which sales person generated the highest contribution margin? Which sales person generated the lowest sales revenue? Which sales person generated the lowest contribution margin? 3. Add a sheet and rename it "Pivot table 3". On the sheet which is now called Pivot table 3 insert a pivot table at cell A1 using the data range provided on the data sheet (including the heading lines). Drag "Job of to the Row Labels box and "amount" to the EValues box. On the table select the data in the sum of amounts column and sort from highest to lowest. Answer the following: Which job number generated the highest contribution margin? Which job number generated the lowest contribution margin? 1. Add a sheet and rename "Pivot table 4\%. On the sheet which is now called Pivot table 4 insert a pivot table at cell A1 using the data range provided on the data sheet (including the heading lines). Drag "customer" to the Row Labels box and "amount" to the 2Values box. On the table select the data in the sum of amounts column and sort from highest to lowest. Which customer generated the highest contribution margin? Which customer generated the lowest contribution margin? 5. Rename sheet 4 "Pivot table 5". On the sheet which is now called Pivot table 5 insert a pivot table at cell A1 using the data range provided on the data sheet (including the heading lines). Drag "location" to the Row Labets box and "amount" to the IValues box. Which location generated the highest contribution margin? Which location generated the lowest contribution margin? \begin{tabular}{|c|c|c|c|c|c|} \hline Job \# & CUSTOMER & SALES PERSON & ACCOUNT \# & LOCATION & AMOUNT \\ \hline 1008 & Marut & K.Leeds & 4000 Sales Revenue & AZ & 800 \\ \hline 1008 & Marut & K.Leeds & 5020 Direct Materials & AZ & -2 \\ \hline 1008 & Marut & K.Leeds & 5040 Direct Labor & AZ & -64 \\ \hline 1008 & Marut & K.Leeds & 5050 Variable Overhea & AZ & .400 \\ \hline 1011 & Mihal & K.Leeds & 4000 Sales Revenue & NJ & 700 \\ \hline 1011 & Mihal & K.Leeds & 5020 Direct Materials & NJ & -2 \\ \hline 1011 & Mihal & K.Leeds & 5040 Direct Labor & NJ & -56 \\ \hline 1011 & Mihal & K.Leeds & 5050 Variable Overhea & NJ & -350 \\ \hline 1020 & Lago & C. Mayer & 4000 Sales Revenue & CO & 1000 \\ \hline 1020 & Lago & C. Mayer & 5020 Direct Materials & CO & -70 \\ \hline 1020 & Lago & C. Mayer & 5040 Direct Labor & CO & -90 \\ \hline 1020 & Lago & C. Mayer & 5050 Variable Overhea & CO & -120 \\ \hline 1021 & Williams & M. Cohen & 4000 Sales Revenue & NJ & 250 \\ \hline 1021 & Williams & M. Cohen & 5020 Direct Materials & NJ & -20 \\ \hline 1021 & Williams & M. Cohen & 5040 Direct Labor & NJ & -12.5 \\ \hline 1021 & Williams & M. Cohen & 5050 Variable Overhea & NJ & -10 \\ \hline 1022 & Zameer & C. Mayer & 4000 Sales Revenue & CO & 800 \\ \hline 1022 & Zameer & C. Mayer & 5020 Direct Materials & CO & .56 \\ \hline 1022 & Zameer & C. Mayer & 5040 Direct Labor & CO & -72 \\ \hline 1022 & Zameer & C. Mayer & 5050 Variable Overhea & CO & -96 \\ \hline 1025 & Norm & F. Mc Govern & 4000 Sales Revenue & KA & 500 \\ \hline 1025 & Norm & F. Mc Govern & 5020 Direct Materials & KA & -20 \\ \hline 1025 & Norm & F. Mc Govern & 5040 Direct Labor & KA & -25 \\ \hline 1025 & Norm & F. Mc Govern & 5050 Variable Overhea & KA & .45 \\ \hline 1026 & Lerer & F. Mc Govern & 4000 Sales Revenue & KA & 700 \\ \hline 1026 & Lerer & F. Mc Govern & 5020 Direct Materials & KA & -28 \\ \hline 1026 & Lerer & F. Mc Govern & 5040 Direct Labor & KA & .35 \\ \hline 1026 & Lerer & F. Mc Govern & 5050 Variable Overhea & KA & .63 \\ \hline 1029 & Norm & M. Cohen & 4000 Sales Revenue & NJ & 2500 \\ \hline 1029 & Norm & M. Cohen & 5020 Direct Materials & NJ & .200 \\ \hline 1029 & Norm & M. Cohen & 5040 Direct Labor & NJ & -125 \\ \hline 1029 & Norm & M. Cohen & 5050 Variable Overhea & NJ & -100 \\ \hline 1029 & Louis & M. Ryan & 4000 Sales Revenue & KA & 800 \\ \hline 1029 & Louis & M.Ryan & 5020 Direct Materials & KA & -56 \\ \hline 1029 & Louis & M.Ryan & 5040 Direct Labor & KA & -32 \\ \hline 1029 & Louis & M.Ryan & 5050 Variable Overhea & KA & .40 \\ \hline 1030 & Lago & C. Mayer & 4000 Sales Revenue & CO & 2200 \\ \hline 1030 & Lago & C. Mayer & 5020 Direct Materials & CO & -154 \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline 1030 & Lago & C. Mayer & 5040 Direct Labor & CO & -198 \\ \hline 1030 & Lago & C. Mayer & 5050 Variable Overhea CO & -264 \\ \hline 1031 & Norm & M. Cohen & 4000 Sales Revenue & KA & 2200 \\ \hline 1031 & Norm & M. Cohen & 5020 Direct Materials & KA & -176 \\ \hline 1031 & Norm & M. Cohen & 5040 Direct Labor & KA & -110 \\ \hline 1031 & Norm & M. Cohen & 5050 Variable Overhea KA & -88 & \\ \hline \end{tabular} 1 \begin{tabular}{|c|c|c|c|c|c|c|} \hline 1044 & Williams & M. Cohen & 4000 Sales Revenue & NJ & 1200 & \\ \hline 1044 & Williams & M. Cohen & 5020 Direct Materials & NJ & -96 & \\ \hline 1044 & Wiltiams & M. Cohen & 5040 Direct Labor & NJ & .60 & 1 \\ \hline 1044 & Williams & M. Cohen & 5050 Variable Overhea & NJ & .48 & \\ \hline 1048 & Louis & F. Mc Govern & 4000 Sales Revenue & KA & 500 & \\ \hline 1048 & Louis & F. Mc Govern & 5020 Direct Materials & KA & 20 & \\ \hline 1048 & Louis & F. Me Govern & 5040 Direct Labor & KA & .25 & \\ \hline 1048 & Louis. & F. Mc Govern & 5050 Variable Overhea & KA & .45 & \\ \hline 1049 & Junior & M.Ryan & 4000 Sales Revenue & NJ & 1800 & \\ \hline 1049 & Junior & M.Ryan & 5020 Direct Materials & NJ & -126 & \\ \hline 1049 & Junior & M.Ryan & 5040 Direct Labor & NJ & .72 & \\ \hline 1049 & Junior & M. Ryan & 5050 Variable Overhea & NJ & 90 & \\ \hline 1050 & Lago & C. Mayer & 4000 Sales Revenue & NJ & 500 & \\ \hline 1050 & Lago & C. Mayer & 5020 Direct Materials & NJ & .35 & \\ \hline 1050 & Lago & C. Mayer & 5040 Direct Labor & NJ & -45 & \\ \hline 1050 & Lago & C. Mayer & 5050 Variable Overhea & NJ & -60 & \\ \hline 1051 & Wittiams & M. Cohen & 4000 Sales Revenue- & NJ & 400 & \\ \hline 1051 & Wittiams & M. Cohen & 5020 Direct Materials & NJ & -32 & \\ \hline 1051 & Williams & M. Cohen & 5040 Direct Labor & NJ & -20 & \\ \hline 1051 & Wiltiams & M. Cohen & 5050 Variable Overhea & NJ & -16 & \\ \hline 1052 & Zameer & C. Mayer & 4000 Sales Revenue & CO & 900 & \\ \hline 1052 & Zameer & C. Mayer & 5020 Direct Materials & CO & -63 & \\ \hline 1052 & Zameer & C. Mayer & 5040 Direct Labor & CO & -81 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|r|r|r|} \hline 1052 & Zameer & C. Mayer & 5050 Variable Overhea CO & -108 \\ \hline 1055 & DON & M.Ryan & 4000 Sales Revenue & KA & 22.00 \\ \hline 1055 & DON & M.Ryan & 5020 Direct Materials & KA & -154 \\ \hline 1055 & DON & M.Ryan & 5040 Direct Labor & KA & -88 \\ \hline 1055 & DON & M.Ryan & 5050 Variable Overhea KA & -110 \\ \hline 1060 & Lerer & F. Mc Govern & 4000 Sales Revenue & KA & 750 \\ \hline 1060 & Lerer & F. Mc Govern & 5020 Direct Materials & KA & -30 \\ \hline 1060 & Lerer & F. Mc Govern & 5040 Direct Labor & KA & -37.5 \\ \hline 1060 & Lerer & F. Mc Govern & 5050 Variable Overhea KA & -67.5 \\ \hline 1065 & Junior & M.Ryan & 4000 Sales Revenue & NJ & 2200 \\ \hline 1065 & Junior & M.Ryan & 5020 Direct Materials & NJ & -154 \\ \hline 1065 & Junior & M.Ryan & 5040 Direct Labor & NJ & -88 \\ \hline 1065 & Junior & M.Ryan & 5050 Variable Overhez NJ & -110 \\ \hline 1070 & Marut & K.Leeds & 4000 Sales Revenue & NJ & 900 \\ \hline 1070 & Marut & K.Leeds & 5020 Direct Materials & NJJ & -2 \\ \hline 1070 & Marut & K.Leeds & 5040 Direct Labor & NJ & -72 \\ \hline 1070 & Marut & K.Leeds & 5050 Variable Overhea NJ & -450 \\ \hline 1080 & DON & M.Ryan & 4000 Sales Revenue & KA & 3500 \\ \hline 1080 & DON & M.Ryan & 5020 Direct Materials & KA & -245 \\ \hline 1080 & DON & M.Ryan & 5040 Direct Labor & KA & -140 \\ \hline 1080 & DON & M.Ryan & 5050 Variable Overhea KA & -175 \\ \hline 1081 & Louis & F. Mc Govern & 4000 Sales Revenue & KA & 1250 \\ \hline \end{tabular} 2 \begin{tabular}{|c|c|c|c|c|c|} \hline 1081 & Louis & F. Mc Govern & 5020 Direct Materials K & KA & .50 \\ \hline 1081 & Louis & F. Mc Govern & 5040 Direct Labor & KA & .62 .5 \\ \hline 1081 & Louis & F. Mc Govern & 5050 Variable Overhea & KA & -112.5 \\ \hline 1081 & Mihal & K. Leeds & 4000 Sales Revenue & AZ & 1700 \\ \hline 1081 & Mihal & K. Leeds & 5020 Direct Materials & AZ & -2 \\ \hline 1081 & Mihal & K.Leeds & 5040 Direct Labor & AZ & .136 \\ \hline 1081 & Mihal & K.Leeds & 5050 Variable Overhea & AZ & -850 \\ \hline 1000 & Mithal & K.Leeds & 4000 Sales Revenue & AZ & 1200 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|} \hline & 1080 DON & M.Ryan & 5020 Direct Materials & KA & -245 \\ \hline & 1080 DON & M.Ryan & 5040 Direct Labor & KA & -140 \\ \hline 1080 DON & M.Ryan & 5050 Variable Overhea KA & -175 \\ \hline & 1081 Louis & F. Mc Govern & 4000 Sales Revenue & KA & 1250 \\ \hline \end{tabular} 2 \begin{tabular}{|c|c|c|c|c|c|c|} \hline 1081L & Louis & F. Mc Govern & 5020 Direct Materials K & KA & -50 & \\ \hline 1081 & Louis & F. Mc Govern & 5040 Direct Labor & KA & -62.5 & \\ \hline 1081 & Louis & F. Mc Govern & 5050 Variable Overhea K & KA & -112.5 & \\ \hline 1081 & Mihal & K. Leeds & 4000 Sales Revenue & AZ & 1700 & \\ \hline 1081 & Mihal & K.Leeds & 5020 Direct Materials A & AZ & -2 & \\ \hline 1081 & Mihal & K.Leeds & 5040 Direct Labor & AZ & -136 & F \\ \hline 1081 & Mihal & K.Leeds & 5050 Variable Overhed A & AZ & .850 & \\ \hline 1099 & Mihal & K.Leeds & 4000 Sales Revenue A & AZ & 1200 & \\ \hline 1099 & Mihal & K.Leeds & 5020 Direct Materials A & AZ & -2 & \\ \hline 1099 & Mihal & K.Leeds & 5040 Direct Labor & AZ & -96 & \\ \hline 1099 & Mihal & K.Leeds & 5050 Variable Overhes A & AZ & .600 & \\ \hline 2012 & Marut & K.Leeds & 4000 Sales Revenue & AZ & 900 & = \\ \hline 2012 & Marut & K.Leeds & 5020 Direct Materials A & AZ & .2 & \\ \hline 2012 & Marut & K.Leeds & 5040 Direct Labor & AZ & .72 & \\ \hline 2012 & Marut & K.Leeds & 5050 Variable Overhea A & AZ & .450 & \\ \hline 2011 & Mihal & K.Leeds & 4000 Sales Revenue & NJ & 820 & \\ \hline 2011 & Mihal & K. Leeds & 5020 Direct Materials & NJ & -2 & \\ \hline 2011 & Mihal & K.Leeds & 5040 Direct Labor & NJ & -65.6 & \\ \hline 2011 & Mihal & K.Leeds & 5050 Variable Overhea & NJ & -410 & \\ \hline 2120 & Lago & C. Mayer & 4000 Sales Revenue & CO & 1400 & \\ \hline 2120 & Lago & C. Mayer & 5020 Direct Materials & CO & -98 & \\ \hline 2120 & Lago & c. Mayer & 5040 Direct Labor & CO & -126 & \\ \hline 2120 & Lago & C. Mayer & 5050 Variable Overhea & CO & -168 & \\ \hline 2021 & Wiltiams & M. Cohen & 4000 Sales Revenue & NJ & 350 & \\ \hline 2021 & Williams & M. Cohen & 5020 Direct Materials & NJ & -28 & \\ \hline 2021 & Wittiams & M. Cohen & 5040 Direct Labor & NJ & -17.5 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 2021 & Williams & M. Cohen & 5050 Variable Overhea & & -14 \\ \hline 2022 & zameer & C. Mayer & 4000 Sales Revenue & CO & 700 \\ \hline 2022 & Zameer & C. Mayer & 5020 Direct Materials & CO & -49 \\ \hline 2022 & Zameer & C. Mayer & 5040 Direct Labor & CO & -63 \\ \hline 2022 & Zameer & C. Mayer & 5050 Variable Overhed & CO & -84 \\ \hline 2025 & Norm & F. Mc Govern & 4000 Sales Revenue & KA & 550 \\ \hline 2025 & Norm & F. Mc. Govern & 5020 Direct Materials & Ka & -22 \\ \hline 2025 & Norm & F. Mc Govern & 5040 Direct Labor & KA & -27.5 \\ \hline 2025 & Norm & F. Me Govern & 5050 Variable Overhea & KA & -49.5 \\ \hline 2026 & Lerer & F. Mc Govern & 4000 Sales Revenue & KA & 725 \\ \hline 2026 & Lerer & F. Mc Govern & 5020 . Direct Materials & KA & -29 \\ \hline 2026 & Lerer & F. Mc Govern & 5040 Direct Labor & KA & -36.25 \\ \hline 2026 & Lerer & F. Mc Govern & 5050 Varlable Overhea & KA & -65.25 \\ \hline 2029 & Norm & M. Cohen & 4000 Sales Revenue & NJ & 2800 \\ \hline 2029 & Norm & M. Cohen & 5020 Direct Materials & NJ & .224 \\ \hline 2029 & Norm & M. Cohen & 5040 Direct Labor & Nu & .140 \\ \hline 2029 & Norm & M. Cohen & 5050 Variable Overhea & NJ & -112 \\ \hline 2129 & Louis & M.Ryan & 4000 Sales Revenue & Ka & 800 \\ \hline 2129 & Louts & M. Ryan & 5020 Direct Materials & KA & .56 \\ \hline \end{tabular} 3. \begin{tabular}{|c|c|c|c|c|c|} \hline 2129 & Louis & M.Ryan & 5040 Direct Labor & KA & -32 \\ \hline 2129 & Louis & M.Ryan & 5050 Variable Overhea & KA & -40 \\ \hline 2230 & Lago & C. Mayer & 4000 Sales Revenue & & 1200 \\ \hline 2230 & Lago & C. Mayer & 5020 Direct Materials & CO & -84 \\ \hline 2230 & Lago & C. Mayer & 5040 Direct Labor & CO & -108 \\ \hline 2230 & Lago & C. Mayer & 5050 Variable Overhea & CO & -144 \\ \hline 2231 & Niorm & M. Cohen & 4000 Sales Revenue & KA & 1850 \\ \hline 2231 & Norm & M. Cohen & 5020 Direct Materials & KA & -148 \\ \hline 2231 & Norm & M. Cohen & 5040 Direct Labor & KA & 92.5 \\ \hline 2231 & Norm & M. Cohen & 5050 Variable Overhea & KA & .74 \\ \hline 2244 & Wiltiams: & M. Cohen & 4000 Sales Revenue & NI & 1700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 2244 & Williams & M. Cohen & 4000 Sales Revenue & NJ & 1700 & \\ \hline 2244 & \begin{tabular}{l} Wituans \\ Witlams \end{tabular} & M. Conen & 5020 Direct Materials & NI & 136 & \\ \hline 2244 & \begin{tabular}{l} Wittiams \\ Williams \end{tabular} & M. Conen & \begin{tabular}{l} 5020 Direct Materials \\ 5040 Direct Labor \end{tabular} & NHNJ & \begin{aligned}-136 \\ -85\end{aligned} & \\ \hline22442244 & \begin{tabular}{l} Wiltiams \\ Wittiams \end{tabular} & M. Cohen & \begin{tabular}{l} 5040 Direct Labor \\ 5050 Variable Overhea \end{tabular} & NJ & -85 & \\ \hline22482244 & Wittiar & \begin{tabular}{l} M. Cohen \\ F. Mc Govern \end{tabular} & 5050 Variable Overhea N. & KANJ & 40068 & \\ \hline 2248 & Louls & F. Mc Govern & \begin{tabular}{l} 4000 Sales Revenue K \\ 5020 Direct Materials \end{tabular} & KAKA & \begin{tabular}{r} 400 \\ -16 \end{tabular} & \\ \hline 2248 & Louls & \begin{tabular}{l} F. Mc Govern \\ F. Mc Goyern \end{tabular} & 5020 Direct Materi & KAKA & \begin{aligned}-16 & -20\end{aligned} & \\ \hline 2248 & Louis & \begin{tabular}{l} F. Mc Govern \\ F. Mc Govern \end{tabular} & 5040 Direct Labor & KA & -20 & \\ \hline 2248 & Louls & F. Mc Go & \begin{tabular}{l} 5050 Variable Overhez K \\ 4000 Sales Revenue \end{tabular} & IA & \begin{aligned}-36 \\ 2200\end{aligned} & \\ \hline 2249 & Junior & \begin{tabular}{l} M. Ryan \\ M.Ryan \end{tabular} & \begin{tabular}{l} 4000 Sales Revenue \\ 5020 Direct Materials \end{tabular} & NJNJ & \begin{tabular}{r} 2200 \\ .154 \end{tabular} & \\ \hline 2249 & \begin{tabular}{l} Junior \\ Junior: \end{tabular} & \begin{tabular}{l} M.Ryan \\ M. Ryan \end{tabular} & \begin{tabular}{l} 5020 Direct Materic \\ 5040 Direct Labor \end{tabular} & & \begin{tabular}{r} -154 \\ .88 \end{tabular} & \\ \hline22492249 & \begin{tabular}{l} Junior \\ Junior \end{tabular} & \begin{tabular}{l} M.Ryan \\ M.Ryan \end{tabular} & \begin{tabular}{l} 5040 Direct Labor \\ 5050 Variable Overhea N \end{tabular} & NJ & -88 & \\ \hline \begin{tabular}{l} 2249 \\ 2250 \end{tabular} & \begin{tabular}{l} Junior \\ Lago \end{tabular} & \begin{tabular}{l} M.Ryan \\ C. Mayer \end{tabular} & \begin{tabular}{l} 5050 Variable Overthea \\ 4000 Sales Revenue \end{tabular} & NJ & 450110 & \\ \hline \begin{tabular}{ll} 2250 \\ 2250 \end{tabular} & Lago & C. Mayer & 4000 Sales Revenue & NJ & .350 & \\ \hline22502250 & Lago & \begin{tabular}{l} C. Mayer \\ C. Mayer \end{tabular} & 5020 Direct Materlals & NJNJ & \begin{aligned}-31.5 \\ .40 .5\end{aligned} & , \\ \hline \begin{tabular}{l} 2250 \\ 2250 \end{tabular} & Lago & \begin{tabular}{l} C. Mayer \\ C. Mayer \end{tabular} & \begin{tabular}{l} 5040 Direct Labor \\ 5050 Variable Overhea \end{tabular} & NNJ & \begin{tabular}{r} -40.5 \\ -54 \end{tabular} & \\ \hline22512250 & \begin{tabular}{l} Lago \\ witliams \end{tabular} & \begin{tabular}{l} C. Mayer \\ M Cohen \end{tabular} & \begin{tabular}{l} 5050 Variable Overhed \\ 4000 Sales Revenue \end{tabular} & NINJ & \begin{tabular}{rl} -54 & 900 \end{tabular} & \\ \hline22512251 & \begin{tabular}{l} Wittiams \\ Wittiams \end{tabular} & \begin{tabular}{l} M. Cohen \\ M. Cohen \end{tabular} & \begin{tabular}{l} 4000 Sales Revenue \\ 5020 Direct Materials \end{tabular} & NJNJ & 900 & \\ \hline22512251 & \begin{tabular}{l} Wittiarns \\ Wiltiams \end{tabular} & M. Conen & \begin{tabular}{l} 5020 Direct Materials \\ 5040 Direct Labor \end{tabular} & NJ & .72 & \\ \hline 2251 & \begin{tabular}{l} Witiams \\ witiams \end{tabular} & M. Conen & 5050 Direct Labor & NJ & -45 & \\ \hline22522251 & \begin{tabular}{l} Wiltiams \\ Zameer \end{tabular} & \begin{tabular}{l} M. Cohen \\ C. Mayer \end{tabular} & 5050 Variable Overhea & CONJ & \begin{tabular}{r} -36 \\ 600 \end{tabular} & \\ \hline \begin{tabular}{l} 2252 \\ 2252 \end{tabular} & \begin{tabular}{l} Zameer \\ Zameer \end{tabular} & \begin{tabular}{l} C. Mayer \\ C. Mayer \end{tabular} & \begin{tabular}{l} 4000 Sales Revenue \\ 5020 Direct Materials \end{tabular} & \begin{tabular}{cl} CO \\ CO \end{tabular} & \begin{tabular}{r} 600 \\ .42 \end{tabular} & E \\ \hline \begin{tabular}{l} 2252 \\ 2252 \end{tabular} & \begin{tabular}{l} Zameer \\ Zameer \end{tabular} & \begin{tabular}{l} C. Mayer \\ C. Mayer \end{tabular} & 5020 Direct Materials & COCO & \begin{aligned}-42 \\ .54\end{aligned} & \\ \hline22522252 & Zameer & C. Mayer & \begin{tabular}{l} 5040 Direct Labor \\ 5050 Variable Overhes \end{tabular} & \begin{tabular}{cl} CO \\ CO \end{tabular} & \begin{tabular}{r} -54 \\ -72 \end{tabular} & \\ \hline \begin{tabular}{l} 2252 \\ 2255 \end{tabular} & Zame & \begin{tabular}{l} C. Mayer \\ M.Ryan \end{tabular} & \begin{tabular}{l} 5050 Variable Overher \\ 4000 Sales Revenue \end{tabular} & KACO & \begin{tabular}{r} -72 \\ 3300 \end{tabular} & \\ \hline \begin{tabular}{l} 2255 \\ 2255 \end{tabular} & DON & \begin{tabular}{l} M.Ryan \\ M.Ryan \end{tabular} & \begin{tabular}{l} 4000 Sales Revenue \\ 5020 Direct Materials \end{tabular} & \begin{tabular}{ll} KA \\ KA \end{tabular} & \begin{tabular}{r} 3300 \\ -231 \end{tabular} & \\ \hline \begin{tabular}{l} 2255 \\ 2255 \end{tabular} & DON & \begin{tabular}{l} M.Ryan \\ M.Ryan \end{tabular} & \begin{tabular}{l} 5020 Direct Materials \\ 5040 Direct Labor \end{tabular} & KA & \begin{aligned}-231 \\ -132\end{aligned} & \\ \hline \begin{tabular}{l} 2255 \\ 2255 \end{tabular} & DON & M. Ryan & 5040 Direct Labor & KA & 165132 & \\ \hline \begin{tabular}{l} 2255 \\ 2260 \end{tabular} & DON & \begin{tabular}{l} M.Ryan \\ F. Me Goyern \end{tabular} & 5050 Variable Overhea & KA & \begin{tabular}{r} -165 \\ 680 \end{tabular} & \\ \hline \begin{tabular}{l} 2260 \\ 2260 \end{tabular} & \begin{tabular}{l} Lerer \\ Lerer \end{tabular} & \begin{tabular}{l} F. Mc Govern \\ F. Mc Govern \end{tabular} & \begin{tabular}{l} 4000 Sales Revenue \\ 5020 Direct Materials \end{tabular} & KA & \begin{tabular}{r} 680 \\ -27.2 \end{tabular} & \\ \hline \begin{tabular}{l} 2260 \\ 2260 \end{tabular} & \begin{tabular}{l} Lerer \\ Lerer \end{tabular} & \begin{tabular}{l} F. Mc Govern \\ F. Mc Govern \end{tabular} & \begin{tabular}{l} 5020 Direct Materials \\ 5040 Direct Labor \end{tabular} & KAKA & \begin{aligned} 27.2 \\ .34\end{aligned} & \\ \hline \begin{tabular}{l} 2260 \\ 2260 \end{tabular} & \begin{tabular}{l} Lerer \\ Lerer \end{tabular} & \begin{tabular}{l} F. Mc Govern \\ F. Mc Govern \end{tabular} & \begin{tabular}{l} 5040 Direct Labor \\ 5050 Variable Overhea \end{tabular} & KA & \begin{tabular}{r} -34 \\ .61 .2 \end{tabular} & \\ \hline \begin{tabular}{l} 2260 \\ 2265 \end{tabular} & Lerer & \begin{tabular}{l} F. Mc Go \\ M.Ryan \end{tabular} & \begin{tabular}{l} 5050 Variable Overhea \\ 4000 Sales Revenue \end{tabular} & \begin{tabular}{l} KA \\ NJ \end{tabular} & \begin{tabular}{r} -61.2 \\ 3400 \end{tabular} & \\ \hline \begin{tabular}{l} 2265 \\ 2265 \end{tabular} & Junior & \begin{tabular}{l} M.Ryan \\ M.Ryan \end{tabular} & \begin{tabular}{l} 4000 Sales Revenue \\ 50020 Direct Materias \end{tabular} & & \begin{aligned} 3400 & -238\end{aligned} & \\ \hline \begin{tabular}{l} 2265 \\ 2265 \end{tabular} & Junior & M.Ryan & 5020 Direct Maten & No & -238 & \\ \hline \end{tabular} 4 upda. \begin{tabular}{|l|l|l|r|r|r|} \hline 3025 Norm & F. Mc Govem & 5020 Direct Materials KA & -20 \\ \hline 3025 Norm & F. Mc Govem & 5040 Direct Labor & KA & -25 & \\ \hline 3025 Norm & F. Mc Govern & 5050 Varlable Overhea KA & -45 & \\ \hline \end{tabular} 5 \begin{tabular}{|c|c|c|c|c|c|} \hline 3026 & Lerer & F. Mc Govern & 4000 Sales Revenue & KA & 700 \\ \hline 3026 & Lerer & F. Mc Govem & 5020 Direct Materials & KA & 28 \\ \hline 3026 & Lerer & F. Mc Govern & 5040 Direct Labor & KA & .35 \\ \hline 3026 & Lerer & F. Mc Govern & 5050 Variable Overhed & KA & 63 \\ \hline 3029 & Norm & M. Cohen & 4000 Sales Revenue & NU & 2500 \\ \hline 3029 & Norm & M. Cohen & 5020 Direct Materials & NS & .200 \\ \hline 3029 & Norm & M. Cohen & 5040 Direct Labor & NJ & -125 \\ \hline 3029 & Norm & M. Cohen & 5050 Varlable Overthes & NJ & -100 \\ \hline 3129 & Louls & M. Rysn & 4000 Sales Revenue & KA & 800 \\ \hline 3129 & Louis & M.Ryan & 5020 Direct Materials & KA & .56 \\ \hline 3129 & Louis & M.Ryan & 5040 Direct Labor & KA & 32 \\ \hline 3129 & Loulis & M. Ryan & 5050 Variable Ovethea & KA & .40 \\ \hline 3030 & Lag0 & C. Mayer & 4000 Sales Revenue & C0 & 2200 \\ \hline 3030 & Lago & C. Mayer & 5020 Direct Materials & co & -154 \\ \hline 3030 & Lago & C. Mayer & 5040 Direct Labor & CO & -198 \\ \hline 3030 & Lago & C. Mayer & 5050 Variable Overbed & CO & -264 \\ \hline 3031 & Norm & M. Cohen & 1000 Sales Revenue & Ka & 2200 \\ \hline 3031 & Norm & M. Cohen. & 5020 Direct Materials & ka & -176 \\ \hline 3031 & Norm & M. Cohen & 5040 Direct Labor & Ka & -110 \\ \hline 3031 & Norm & M. Cohen & 5050 Variable Overbei & Ka & 88 \\ \hline 3044 & Willams & M. Cohen & 4000 Sales Revenue & N & 1200 \\ \hline 3044 & Williams & M. Cohen & 5020 Direct Materials & Nu & 96 \\ \hline 3044 & Williams & M. Cohen & 5040 Direct Lahor & NJ & +60 \\ \hline 3044 & Wiliams & M. Cohen & 5050 Variable Owerhed & Nu & -48 \\ \hline 3048 & Louis & F. Mc Govern & 4000 Sales Revenue & Ka & 500 \\ \hline 3048 & Louis & F. Mc Govern & 5020 Oirect Materials & KA & 20 \\ \hline 3048 & Lowis & F. Mc Govern & 5040 Direct Labor & KA & .25 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 3048 & Louis: & F. Mc Govern & 5050 Variable Overhee & KA & -45 \\ \hline 3049 & Junior & M.Ryan & 4000 Sales Revenue & Nu & 1800 \\ \hline 3049 & Junior & M.Ryan & 5020 Direct Materials & NJ & -126 \\ \hline 3049 & Junior & M.Byan & 5040 Direct Labor & NJ & -72 \\ \hline 3049 & Junior & M.Ryan & 5050 Variable Overhes? & NJ & -90 \\ \hline 3050 & Lago & C. Mayer & 4000 Sales Revenue & NU & 500 \\ \hline 3050 & Lago: & C. Mayer & 5020 Direct Materials & Nu & -35 \\ \hline 3050 & Lago & C. Mayer & 5040 Direct Labor & NJ & -45 \\ \hline 3050 & Lago & C. Mayer & 5050 Variable Overhed & NJ & .60 \\ \hline 305t & Williams & M. Cohen & 4000 Sales Revenue & NJ & 400 \\ \hline 3051 & Williams & M. Cohen & 5020 Direct Materials & NJ & .32 \\ \hline 3051 & Wittiams & M. Cohen & 5040 Direct Labor & Nu & -20 \\ \hline 3051 & Williams & M. Cohen & 5050 Variable Overhea & Noj & -16 \\ \hline 3052 & zameer & c. Mayer & 4000 Sales Revenue & CO & 900 \\ \hline 3052 & zameer & C. Mayer & 5020 Direct Materials & CO & -63 \\ \hline 3052 & Zameer & C. Mayer & 5040 Direct Labor & co & -81 \\ \hline 3052 & Zameer & C. Mayer & 5050 Variable Overhed & co & -108 \\ \hline 3055 & DON & M. Ryan & 4000 Sales Revenue & KA & 2200 \\ \hline \end{tabular} 6 \begin{tabular}{|c|c|c|c|c|c|} \hline 3055 & DON & M.Ryan & 5020 Direct Materials & KA & -154 \\ \hline 3055 & DON & M.Ryan & 5040 Direct Labor & KA & -88 \\ \hline 3055 & DON & M.Ryan & 5050 Variable Overhea & KA & -110 \\ \hline 3060 & Lerer & F. Mc Govern & 4000 Sales Revenue & KA & 750 \\ \hline 3060 & Lerer & F. Mc Govem & 5020 Direct Materials & KA & .30 \\ \hline 3060 & Lerer & F. Mc Govern & 5040 Direct Labor & KA & -37.5 \\ \hline 3060 & Lerer & F. Mc Govern & 5050 Variable Overhez & KA & -67.5 \\ \hline 3065 & Junior & M. Ryan & 4000 Sales Revenue & NI & 2200 \\ \hline 3065 & Junior & M. Pyan & 5020 Direct Materials & NJ & -154 \\ \hline 3065 & Junior & M.Ryan & 5040 Direct Labor & NJ & -88 \\ \hline 3065 & Junior & M.Ryan & 5050 Variable Overhea & NJ & -110 \\ \hline mmn & Vunt & K.tepds & 4000 Sales Revenue & N. & 900 \\ \hline \end{tabular} 7 \begin{tabular}{|c|c|c|c|c|c|} \hline & Hargo & L. mayret & & [10J & 700 \\ \hline 4250 & Lago & C. Mayer & 5020 Direct Materials & NJ & .31 .5 \\ \hline 4250 & Lago & C. Mayer & 5040 Direct Labor & Nu & -40.5 \\ \hline \end{tabular} 8 \begin{tabular}{|c|c|c|c|c|c|c|} \hline 4250 & Lago & C. Mayer & 5050 Variable Overhes & & -54 & \\ \hline 4251 & Williams & M. Cohen & 4000 Sales Revenue & NJ & 900 & \\ \hline 4251 & Williams & M. Cohen & 5020 Direct Materials & NJ & -72 & \\ \hline 4251 & Wiltiams & M. Cohen & 5040 Direct Labor & NJ & .45 & \\ \hline 4251 & Wiltiams & M. Cohen & 5050 Variable Overhea & aN & -36 & \\ \hline 4252 & Zameer & C. Mayer & 4000 Sales Revenue & CO & 600 & \\ \hline 4252 & Zameer & C. Mayer & 5020 Direct Materials & CO & .42 & \\ \hline 4252 & Zameer & C. Mayer & 5040 Direct Labor & CO & -54 & \\ \hline 4252 & zameer & C. Mayer & 5050 Variable Overhes & CO & -72 & \\ \hline 4255 & DON & M.Ryan & 4000 Sales Revenue & KA & 3300 & \\ \hline 4255 & DON & M.Ryan & 5020 Direct Materials & KA & -231 & \\ \hline 4255 & DON & M.Ryan & 5040 Direct Labor & KA & -132 & \\ \hline 4255 & DON & M.Ryan & 5050 Variable Overhed & KA & -165 & \\ \hline 4260 & Leren & F. Mc Govern & 4000 Sales Revenue & KA & 680 & \\ \hline 4260 & Lerer & F. Mc Govern & 5020 Direct Materials & KA & -27.2 & \\ \hline 4260 & Lerer & E. Mc Govern & 5040 Direct Labor & KA & .34 & \\ \hline 4260 & Lerer & F. Mc Govern & 5050 Variable Overhes & KA & .61 .2 & \\ \hline 4265 & Junior & M. Ryan & 4000 Sales Revenue & NJ & 3400 & \\ \hline 4265 & Junior & M.Ryan & 5020 Direct Materials & NJ & .238 & \\ \hline 4265 & Junior & M.Ryan & 5040 Direct Labor & NJ & .136 & \\ \hline 4265 & Junior: & M.Ryan & 5050 Variable Overhea & NJ & -170 & \\ \hline 4270 & Marut & K.Leeds & 4000 Sales Revenue & NJ & 840 & \\ \hline 4270 & Marut & K.Leeds & 5020 Direct Materials & NJ & 2 & \\ \hline 4270 & Marut & K.Leeds & 5040 Direct Labor & Nu & .67 .2 & \\ \hlineA270 & Marut: & K. Leeds & 5050 Variable Overhed & NJ & 420 & \\ \hline 4280 & DON & M.Ryan & 4000 Sales Revenue & KA & 3600 & \\ \hline 4280 & DON & M.Ryan & 5020 Direct Materials & KA & -252 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 4280 & DON & M.Ryan & 5040 Direct Labor & KA & -144 \\ \hline 4280 & DON & M.Ryan & 5050 Variable Overhea & KA & -180 \\ \hline 4281 & Louls & F. Me Govern & 4000 Sates Revenue & KA & 1350 \\ \hline 4281 & Louis & E. Mc Govern & 5020 Direct Materials & KA & .54 \\ \hline 4281 & Louis. & F. Mc Govern & 5040 Direct Labor & KA & .67 .5 \\ \hline 4281 & Louls & F. Mc Govem & 5050 Variable Overhea & KA & -121.5 \\ \hline 4221 & Mihal & K.Leeds & 4000 Sales Revenue & AZ & 1800 \\ \hline 4221 & Mihal & K.Leeds & 5020 Direct Materials & Az & -2 \\ \hline 4221 & Mihal & K.Leeds & 5040 Direct Labor & AZ & -144 \\ \hline 4221 & Mihal & K.Leeds & 5050 Variable Overhea & AZ & -900 \\ \hline 4299 & Mihal & K.Leeds & 4000 Sales Revenue & AZ & 1100 \\ \hline 4299 & Mihal & K.Leeds & 5020 Direct Materials & AZ & 2 \\ \hline 4299 & Mihal & K.Leeds & 5040 Direct Labor & AZ & -88 \\ \hline 4299 & Mihal & K.Leeds & 5050 Variable Overhed & AZ & -550 \\ \hline \end{tabular} 9