Toby wants to calculate her COGS for a fertilizing job she did last week. She used $40$ pounds of fertilizer that she bought in bulk $($$$1,000$ for $2,000$ pounds$).$ It took her employee $1\mathrm{.}5$ hours to spread the fertilizer $($she is paid $$15/$hour$)$ with the motorized spreader. Toby paid $$4,000$ for the spreader three years ago and it is estimated to last $10$ years or $10,000$ pounds. To get to the job site, a company truck and trailer was used $($cost: $$40,000$ expected to last $10$ years or $200,000$ miles, the site visit was $30$ miles, round trip$).$ This was the only use of the truck, trailer, and spreader for that day. Additional employee costs include: $10\%$ payroll tax $($direct labor$)$ and $$730$ per year in worker$$s compensation insurance $($indirect labor$).$ You may assume an employee works $2,000$ hours per year. Toby uses the spreader approximately $90$ days per year whereas the truck is used about $300$ days per year, use these to apportion costs.

Use an Input area, and calculations done by formula within Excel $($including cell references$).$ Separate and label the parts of the calculation as Direct Material $($DM$),$ Direct Labor $($DL$),$ or Overhead $($OH$).$ Please make two calculations comparing the straight$-$line depreciation method with the units of production method. Your work should be professionally presented.