Ozuna Company uses a job-order costing system with a plantwide predetermined overhead rate based on direct labor- hours. For job costing purposes, it uses an average direct labor wage rate of $20 per hour. The company has been struggling financially; accordingly, it has asked you to conduct a job profitability study beginning with a thorough critique of its existing cost system. To keep the scope of your project manageable, you have chosen a subset of 12 jobs from the many jobs completed by the company during the year. Your goal is to complete the table shown below and comment on the insights that it provides: Direct Job Sales. Materials Direct Labor Applied Overhead Total Job Cost Gross Margin 1 $2,400 ? ? ? ? ? 2 $5,400 ? 2 ? ? 3 $9,000 2 ? 2 2 ? 4 $1,450 ? ? ? ? ? 5 $2,200 ? ? ? ? 6 $7,000 ? ? 2 2 2 7 $1,700 ? ? ? 2 ? 8 $1,600 ? 2 2 2 9 $8,000 ? 2 2 -101 $4,100 ? 2 ? ? 2 11 $3,200 ? 2 ? 2 12 $2,800 2 ? 2 2 2 Click here to download the Excel template, which you will use to answer the questions that follow. Click here for a brief tutorial on PivotTables in Excel, Click here for a brief tutorial on VLOOKUP in Excel.