please prepare in EXCEL SHEET. Also, add formula used. Thank you!

1)Apply the logic of an ABC Cost hierarchy: ABC Ltd produces mathematical and financial calculators. Data related to two products are presented below: Particulars Mathematical Financial Annual production in units 45,000 90,000 Direct material costs $180,000 $360,000 Direct Manufacturing labour costs $90,000 $180,000 Direct Manufacturing labour hours 2500 5000 Machine-hours 30,000 60,000 Number of production run 45 45 Inspection hours 1200 600 Both products pass through Department 1 and Department 2. The department combined manufacturing overhead costs are; Costs Total Machining $360,000 Setup 108,000 Inspection 117,000 Required: 1. Compute the manufacturing overhead cost per unit for each product. 2. Compute the manufacturing cost per unit for each product