Please reference excel cells

Caroll Manufacturing company manufactures a single product. During the past three weeks, Caroll's cost accountant observed that output costs varied considerably. The weekly production costs are as follows: Week 1 2 3 Output Units 400 500 600 Direct Direct Indirect Indirect Factory Other Materials Labor Labor Materials Electricity Insurance Overhead $300 $500 $180 $300 $115 $125 $310 375 625 200 300 125 125 360 450 750 220 300 135 125 410 Additional information gathered for the analysis reveals that the selling price per unit of product is $8.00 and the sales force earns a 10% commission for each unit sold. The accountant also found that other administrative and selling expenses are fixed at $781 per week. Caroll Manufacturing Week 1 2 3 Units of Output 400 500 600 Direct Direct Indirect Indirect Factory Other Materials Labor Labor Materials Electricity Insurance Overhead $300 $500 $180 $300 $115 $125 $360 3751 625 200 300 125 1251 360 450 750 220 300 135 125 4101 Unit Total Variable Fixed Cost Cost Cost of 1000 Units Total Per Unit Enter F, V, or M Instructions: The purpose of this exercise is to help you to understand how costs behave relative to activity volume and how to differentiate between total and per-unit fixed, variable, and mixed costs. Manufacturing Cost Direct materials Direct labor Indirect labor Indirect material Electricity Factory Insurance Other overhead Total Manufacturing Costs 20 1) Determine whether each of the manufacturing costs listed above are fixed, variable, or mixed and enter F, V, or M into the appropriate boxes above Hint: if the total cost of an item is the same for all levels of output, the cost is fixed; if the unit cost of an item is the same for all levels of output, the cost is variable otherwise, the cost is mixed. Administrative and Selling Admin/Selling Expenses Total Costs 2) Once you determine the behavior of each manufacturing cost item, complete the Manufacturing Costs" table to the right, following the instructions below: For items categorized as 'V': Input to column L the computation for each variable cost item. For items categorized as 'F': enter in column M the total fixed cost. For items categorized as 'M': Follow instructions in #3, below. NOTE: Some of the highlighted cells in columns L and M will remain blank. No need to enter zero 3) Mixed costs will have to be separated into their fixed and variable components using the High-Low Method. Compute each component, showing all work in the High-Low Worksheet tab Once you have computed each component, use Excel cell references to feed the information to the appropriate cells in the schedule to the right. 4) Once columns L and M have been completed, use the information in these two columns to compute total manufacturing cost (column O), assuming 1,000 units are produced. DO NOT feed the totals from the original given data. It is important that you know how to compute total costs even when the total costs are not given in the problem. 5) Finally, compute the unit costs in column P and the Administrative and Selling data at the bottom of the table