Required information [The following information applies to the questions displayed below.] Ozuna Company uses a job-order costing system with a plantwide predetermined overhead rate based on direct labor- hours. For job costing purposes, it uses an average direct labor wage rate of $20 per hour. The company has been struggling financially; accordingly, it has asked you to conduct a job profitability study beginning with a thorough critique of its existing cost system. To keep the scope of your project manageable, you have chosen a subset of 12 jobs from the many jobs completed by the company during the year. Your goal is to complete the table shown below and comment on the insights that it provides: Job 1 Direct Sales Materials $2,400 Direct Labor Applied Total Job Overhead Cost Gross Margin ? ? ? ? ? 2 $5,400 ? ? ? ? ? 3 $9,000 ? ? ? ? ? 4 $1,450 ? ? ? ? ? 5 $2,200 ? ? ? ? ? 6 $7,000 ? ? ? ? ? 7 $1,700 ? ? ? ? ? 8 $1,600 ? ? ? ? ? 9 $8,000 ? ? ? ? ? 10 $4,100 ? ? ? ? ? 11 $3,200 ? ? ? ? ? 12 $2,800 ? ? ? ? ? Click here to download the Excel template, which you will use to answer the questions that follow. Click here for a brief tutorial on PivotTables in Excel. Click here for a brief tutorial on VLOOKUP in Excel. Required: 3. Go to the tab titled "Estimated MOH.": a. For each of the seven variable manufacturing overhead expenses (highlighted in yellow), create a formula that calculates the estimated amount of the expense for this year. (Hint: Use last year's actual amount of each expense and the actual total labor hours [cell B39] as the basis for this year's estimates.) 3b. and 3c. What is the estimated indirect materials cost in the Molding Department (cell E17) and the estimated utilities cost in the Fabrication Department (cell E21)? 3-b. The estimated indirect materials cost in Molding is 3-c. The estimated utilities cost in Fabrication is