Create a new tab $($worksheet$)$ labeled SUMIF. Set up an empty table like the one in the Data tab. Populate the table by linking the cells to the data in the Data tab. Use the SUMIF function to complete the items below:

Sum the costs incurred by full$-$time employees.

Sum the costs incurred by contract employees.

Write a rationale statement. The statement may be typed directly into the Excel document underneath the chart.