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Function: SUM; Formula: Multiply, Divide; Cell Referencing Using Excel to Compute Overhead Applied for Activity-Based Costing PROBLEM Spud, Inc. a manufacturer of gourmet snacks, employs activity-based costing. The budgeted data for each of the activity cost pools is provided below for the year 2022. Activity Cost Pools Ordering and receiving Food processing Packaging $ Number of orders Number of machine hours Number of labor hours Estimated Overhead 84,000 480,000 1,760,000 The following activities occurred during 2022. 7,000 40,000 25,000 Estimated Use of Cost Drivers Per Activity 12,000 orders 60,000 machine hours 40,000 labor hours Student Work Area Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the Problem area or work area as indicated. Use the SUM function with cell references to calculate the total. What is the total overhead applied? Activity Cost Pools Ordering and receiving Food processing Packaging Total applied Overhead Rates $ 84,000.00 per 12,000 $ 480,000.00 per 60,000 $1,760,000.00 per 40,000 $ = Overhead Applied 7 8 44