Pixelimited has been in operations for five years now and is having difficulty understanding the cost of the four products from its electronics division that they manufacture. The company has a shared manufacturing overhead cost of per quarter of $2,360,000 but is unsure of how to allocate it. The direct costs (direct material and direct labor) are easily traceable to each product and the information for the last quarter has been collected. A team at Pixelimited has worked together to identify five possible cost drivers (units, machine setups, machine hours, direct labor hours, number of orders) for the shared overhead cost. This information has also been collected for the last quarter and presented in the table below. The team is ready for you help in allocating the overhead cost in order to determine the cost of each of the four electronics products that Pixelimited produces. Construct a spreadsheet that will allocate overhead and calculate unit cost for each of these alternative drivers. Use the VLOOKUP function when constructing the spreadsheet so that you can determine the effect of different cost drivers on the overhead allocated and the resulting cost per unit.