please answer the grey boxes

\begin{tabular}{|l|l|l|l|} \hline \multicolumn{5}{|c|}{\begin{tabular}{r} ACCT 285 - Fall 2023 \\ Excel Case \#4 \end{tabular}} \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{2023 Planning Budget Data } \\ \hline & & Cinnamon Sugar. & Garlic \& Herb & Pumpkin Pie Spice & Maple Me Crazy \\ \hline \multirow{2}{*}{\multicolumn{6}{|c|}{\begin{tabular}{l} Units Produced (13 oz, tubs) \\ Direct Materials (per 13oz, tub) \end{tabular}}} \\ \hline & & & & & \\ \hline Cream (oz.) & & 32.00 & 32.00 & 32.00 & 32.00 \\ \hline Salt (oz.) & & 0.12 & 0.16 & 0.13 & 0.12 \\ \hline Additional Flavorings (oz.) & & 0.16 & 0.82 & 0.12 & 0.60 \\ \hline Carton & & 1.00 & 1.00 & 1.00 & 1.00 \\ \hline \multicolumn{6}{|l|}{ Materials Cost \( (\$ / o z)} \). \\ \hline Cream & $ & 0.18 & & & \\ \hline Salt & $ & 0.04 & & & \\ \hline Additional Flavorings - Cinnamon Sugar & $ & 0.70 & & & \\ \hline Additional Flavorings - Garlic \& Herb & \$ & 1.40 & & & \\ \hline Additional Flavorings - Pumpkin Pie Spice & $ & 1.12 & & & \\ \hline Additional Flavorings - Maple Me Crazy & $ & 2.20 & & & \\ \hline \multicolumn{6}{|l|}{ Materials Cost (\$/carton) } \\ \hline Carton & $ & 0.33 & & & \\ \hline \multicolumn{6}{|l|}{ Direct Labor (per 13 oz, tub) } \\ \hline Time (Hrs) & & 0.15 & & & \\ \hline \end{tabular}