Please help with how to do the calculations on the spreadsheet below.

Quanity Sold

# produced and sold of each product	January	February	March	April	May	June	July	August	September	October	November	December	TOTAL
St. Augustine Sod in sq feet	140,763	178256	85,948	177,005	145,800	159,626	116,407	130,832	62,790	132715	62081	164628
Texas Pecan Trees	789	987	456	456	867	680	457	667	907	789	956	897

Traditional Costing

Basic Information
	Trees	Sod
Selling Price Per Unit	$ 12.99	$ 0.38
Direct Materials Per Unit	$ 0.99	$ 0.01
Direct Labor Per Unit	$ 2.00	$ 0.09
Direct Labor Hours Per Unit	0.2	0.009
Estimated Annual Production and Sales			units

Estimated Overhead (last year's numbers)
Planting	47,000
Irrigation	19,000
Product Support	19,046
Harvesting	21,567
Inspections	4,564
Property Taxes	6,754
TOTAL	117,931
Estimated Total Direct Labor Hours		DO NOT ROUND
Predetermined Overhead Rate		DO NOT ROUND
Traditional Costing
Sales
Direct Materials
Direct Labor
Manufacturing Overhead
Product Margin
per unit

ABC Costing

% of overhead costs by product	Planting	Irrigating	Product Support	Harvesting	Property Taxes	Inspections
St. Augustine Sod in sq feet	20%	20%	7%	40%	40%	10%
Texas Pecan Trees year old trees	80%	80%	93%	60%	60%	90%
Overhead costs by product	Planting	Irrigating	Product Support	Harvesting	Property Taxes	Inspections	TOTALS
St. Augustine Sod in sq feet
Texas Pecan Trees year old trees
							$ -
Overhead
Planting	47,000
Irrigation	19,000
Product Support	19,046
Harvesting	21,567
Inspections	4,564
Property Taxes	6,754
TOTAL	117,931
ABC Costing:	Trees	Sod
Sales
Direct Materials
Direct Labor
Manufacturing Overhead
Product Margin
per unit

Overhead Numbers

Estimated Overhead (last year's numbers)
Planting	47,000
Irrigation	19,000
Product Support	19,046
Harvesting	21,567
Inspections	4,564
Property Taxes	6,754
TOTAL	117,931