please use excel and show step by step explanation on content needed to answer this quenstion properly! thank you!

\begin{tabular}{|r|r|r|} \hline \multicolumn{1}{|c|}{ Gardner Theater } & & \\ \hline Hours Required/Piece & Carpentry & Painting \\ \hline Flats & 0.5 & 2.0 \\ \hline Hanging Drops & 2.0 & 12.0 \\ \hline Props & 3.0 & 4.0 \\ \hline Hours Available & 48.0 & 30.0 \\ \hline Labor Rate/hour & $10.00 & $15.00 \\ \hline \end{tabular} \begin{tabular}{|r|r|r|} \hline \multicolumn{1}{|c|}{ Gardner Theater } & & \\ \hline Hours Required/Piece & Carpentry & Painting \\ \hline Flats & 0.5 & 2.0 \\ \hline Hanging Drops & 2.0 & 12.0 \\ \hline Props & 3.0 & 4.0 \\ \hline Hours Available & 48.0 & 30.0 \\ \hline Labor Rate/hour & $10.00 & $15.00 \\ \hline \end{tabular}