In cell F4, create an IF function that enters 2500 if the value in the Level is 1 and 3000 if the value in the Level is 2, 3, or 4. b. In cell G4, create a VLOOKUP function that will display the material cost for each Program using the table in Materials Cost. c. In cell J4, create an IF function that determines the discount a student will get. The college offers a 10% discount to students who are taking Level 1 English. If the Program is English AND the Level is 1, the Discount is (Tuition * 10%) otherwise the Discount is 0. d. In cell K4, create a formula that calculates the Balance by adding Tuition to Material Costs and subtracting the sum of Paid and Discount. e. In cell L4, create an IF function that displays Owing if the Balance is greater than 0 and Up to Date if the Balance is 0 or less. If necessary, widen the Owing column to fit the contents. 5. In the Dashboard worksheet, calculate the following summary statistics. Use structured names in your formulas (Student_Tbl in Student Data worksheet): a. In cells C10:C15, use COUNTIF to count the number of students who are enrolled in each program (B10:B15). b. In cells D10:D15, use SUMIF to display the total amount paid by program (B10:B15). c. In cells E10:E15, use AVERAGEIF to find the average balance by program (B10:B15). d. In cells H10:H11, there are drop-down menus that can be used to select criteria values for Program and Owing. i. In cell H12, use COUNTIFS to count the number of students who are taking Spanish (H10) and are Owing (H11). ii. In cell H13, use SUMIFS to calculate the total Paid by students who are taking Spanish (H10) and are Owing (H11). iii. In cell H14, use AVERAGIFS to calculate the average Balance for students who are taking Spanish (H10) and are Owing (H11).