Instruction: 1. Please complete the following budget plan using appropriate cell references format (the cells highlighted in grey) 2. Please use fill handler to complete the table. E.g. in cell C16, build one formula and generate other formulas to D16 and E16 with fill handler. 3. For "Cost of Goods Sold" section (before "COGS Subtotal"), build one formula in cell C19, and generate formulas until E21. 4. For "COGS Subtotal", build one formula in C22, and generate the formulas to E22. 5. Similar requirements for "Selling Expenses" and "Projected Earnings" section. 6. Please be noted, for all items under "Cost of Goods Sold", and "Selling Expenses" the cost is per ONE shoe, not per pair. Quarter Budget Number of Shoes Per Pair Overhead % of Labor 2 20% Medium Priced Low Priced 1,200 $ 180 Sales Volume - #pairs: Selling Price Per Pair: 780 High Priced 360 $ 230 $ 200 Costs per Shoe Low Priced Total Medium Priced Total High Priced Total Item Revenue $ Cost of Goods Sold (per one shoe): Materials Direct Labor Overhead COGS Subtotal 46.20 10.28 2.06 Selling Expense (per one shoe) 8.00 Projected Earnings