goal is to complete the table shown below and comment on the insights that it provides: Direct 1123456789222 Job Sales Materials Direct Labor Applied Overhead Total Job Cost Gross Margin $2,400 ? ? ? $5,400 ? ? ? ? $9,000 ? ? ? ? ? $1,450 ? ? ? ? ? $2,200 ? ? ? ? ? $7,000 ? ? ? ? ? $1,700 ? ? ? ? ? $1,600 ? ? ? ? ? $8,000 ? ? ? ? ? 10 $4,100 ? ? ? ? ? $3,200 ? ? ? ? ? $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. I Required: 5. Go to the tab titled "Job Profitability.": a. Using formulas that refer to your answers from requirements 1-4, calculate the direct materials, direct labor, and applied overhead cost for each of the 12 jobs. (Hint: Use VLOOKUP to reference values from the pivot tables you created in requirements 1 and 2.) b. What is the amount of applied overhead for Jobs 4 and 9?