Please complete the attached case.$$ The Excel spreadsheet contains the exhibits found in the case.$$ Please answer the following questions. $$

$1)$ Calculate the revised product costs$($i$.$e$.$ $$60,000$ of overhead$)$ for the four pens, based on the activity information collected by Dempsey. $($Hint: calculate the activity rate for each cost driver then create product income statements allocating overhead expenses based on ABC results$).$

$2)$ What actions and new insights are more evident due to using ABC costs$($i$.$e$.$ compare the original income statement in exhibit #$1$ to the new activity$-$based costing statement that was calculated?

PLEASE ANSWER ALL PARTS AND IN EXCEL FORM IF POSSIBLE! THE FIRST PDF IS A LIST OF HINTS