Jay$$s Bikes is a family$-$owned and $-$operated business that stocks a wide range of bikes designed to fit the needs of professional riders, your child$$s first bike, and everything in between. The business has $12$ full$-$time employees. Download the Excel file Ch$02$Ex$01($Figure $2\mathrm{.}21)$to calculate average IT spending so that it can be compared with the retail industry average. Recall that average IT spending in the retail industry is about $2$ percent of revenue. How do Jay$$s IT expenditures compare with the industry average? How much would Jay need to change spending in order to match the retail industry average? What is the target spending per employee? please explain how to get the target spending please!!!