Complete two columns on the Data worksheet: Direct Labor and Factory Overhead. Both are total amounts for the jobs.R$1.$ Cell I$2$: Enter a formula that uses number of direct labor hours and an hourly rate to determine total direct labor for the job.fill in the blank $1$ of $1$$R$2.$ Cell J$2$: Enter a formula that uses number of direct labor hours and an hourly rate to determine total factory overhead for the job.fill in the blank $1$ of $1$$R$3.$ Copy down the entries in cells I$2$ and J$2$ to all the other rows with data.Steps to create a pivot table:S$1.$ Select a cell in the data on the Data worksheet.S$2.$ Select Insert $/$ PivotTable. The data range will automatically be inserted. A "Create PivotTable" window should appear.S$3.$ In the window, under "Choose where you want the PivotTable report to be placed," select "New Worksheet." A new worksheet should appear with the PivotTable.S$4.$ A PivotTable Field List should pop up$.$ Drag fields into rows, columns, filters, and values areas as needed. $($If this gray work box does not appear, right click in the pivot table and select "Show Field List."$)$Questions:Use the information on the Data worksheet and pivot tables, formulas, and$/$or functions to answer the following questions.Q$1.$ What is the total cost of all jobs completed?fill in the blank $1$ of $1$$Q$2.$ What is the total cost of work in process in Elbert, Union, Macon, and Gordon counties?fill in the blank $1$ of $1$$Q$3.$ What is the average direct materials cost for Caliber Creations, rounded to the nearest dollar?fill in the blank $1$ of $1$$Q$4.$ How many completed jobs for McNeil Builders, PN Mull Associates, and Spectrum Shores combined used more than $61$ direct labor hours?fill in the blank $1$ of $1$table $\{$mso$-$displayed$-$decimal$-$separator:"$\backslash ."$; mso$-$displayed$-$thousand$-$separator:"$\backslash ,"$;$\}$ tr $\{$mso$-$height$-$source:auto;$\}$ col $\{$mso$-$width$-$source:auto;$\}$ td $\{$padding$-$top:$1$px; padding$-$right:$1$px; padding$-$left:$1$px; mso$-$ignore:padding; color:black; font$-$size:$11\mathrm{.}0$pt; font$-$weight:$400$; font$-$style:normal; text$-$decoration:none; font$-$family:Calibri, sans$-$serif; mso$-$font$-$charset:$0$; text$-$align:general; vertical$-$align:bottom; border:none; white$-$space:nowrap; mso$-$rotate:$0$;$\}.$xl$17\{$color:#$0070$C$0$;$\}.$xl$20\{$color:red; font$-$style:italic;$\}.$xl$21\{$font$-$weight:$700$; text$-$align:center;$\}.$xl$22\{$color:windowtext; font$-$weight:$700$; text$-$align:center;$\}.$xl$23\{$text$-$align:center;$\}.$xl$24\{$color:windowtext; text$-$align:center;$\}.$xl$26\{$color:#$0070$C$0$; text$-$align:center;$\}.$xl$30\{$text$-$align:center; border:$1\mathrm{.}0$pt solid windowtext; background:#FFFFCC; mso$-$pattern:black none;$\}.$xl$31\{$color:windowtext; text$-$align:left;$\}.$xl$34\{$color:windowtext;$\}.$xl$35\{$color:red; font$-$size:$8\mathrm{.}0$pt; font$-$style:italic;$\}$table $\{$mso$-$displayed$-$decimal$-$separator:"$\backslash ."$; mso$-$displayed$-$thousand$-$separator:"$\backslash ,"$;$\}$ tr $\{$mso$-$height$-$source:auto;$\}$ col $\{$mso$-$width$-$source:auto;$\}$ td $\{$padding$-$top:$1$px; padding$-$right:$1$px; padding$-$left:$1$px; mso$-$ignore:padding; color:black; font$-$size:$11\mathrm{.}0$pt; font$-$weight:$400$; font$-$style:normal; text$-$decoration:none; font$-$family:Calibri, sans$-$serif; mso$-$font$-$charset:$0$; text$-$align:general; vertical$-$align:bottom; border:none; white$-$space:nowrap; mso$-$rotate:$0$;$\}.$xl$17\{$color:#$0070$C$0$;$\}.$xl$20\{$color:red; font$-$style:italic;$\}.$xl$21\{$font$-$weight:$700$; text$-$align:center;$\}.$xl$22\{$color:windowtext; font$-$weight:$700$; text$-$align:center;$\}.$xl$23\{$text$-$align:center;$\}.$xl$24\{$color:windowtext; text$-$align:center;$\}.$xl$26\{$color:#$0070$C$0$; text$-$align:center;$\}.$xl$30\{$text$-$align:center; border:$1\mathrm{.}0$pt solid windowtext; background:#FFFFCC; mso$-$pattern:black none;$\}.$xl$31\{$color:windowtext; text$-$align:left;$\}.$xl$34\{$color:windowtext;$\}.$xl$35\{$color:red; font$-$size:$8\mathrm{.}0$pt; font$-$style:italic;$\}$Factory overhead Job NumberBuilderCountyDirect Labor HoursDirect Labor RateDirect MaterialsDirect LaborFactory OverheadStatusrate per direct $188$Rothschild ConstructionFayette$64$$$62$$$33,099$$$3,968$$$4,800$Completedlabor hour $287$Rothschild ConstructionFayette$69$$$37$$$42,601$$$2,553$$$5,175$In progress $172$Quinn Qu