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Create a spreadsheet using the information provided to tally the number of seats purchased for each course each by month and by customer and amount per seat. The spreadsheet should also be able to calculate the revenue made from each course for each month. Lets use this information to assume the month of May 2023

For example: Mechpart purchased 10 courses and 33 seats. That means they purchased 10 full courses and 33 people took each course.

This is the list of courses taken by customers

Customer	Course	Month
Merch Part	Driving Safely	May
Merch Part	Fall Protection	May
Merch Part	Portable Ladder	May
Merch Part	PPE	May
Merch Part	Scaffolding	May
Merch Part	Struck By	May
Merch Part	Walking & Working	May
Merch Part	Workplace Ergonomics	May
Merch Part		May
Merch Part		May
Synergy	Electrical	May
Synergy	Fall Protection	May
Synergy	Skid Steer	May
Synergy	Struck By	May
EN (PPE)	PPE	May
Hawks	Bloodbourne	May
Hawks	Caught In Between	May
Hawks	Confined Space	May
Hawks	Driving Safely	May
Hawks	Electrical	May
Hawks	Fire Safety	May
Hawks	Forklift Safety	May
Hawks	HazCom & GHS	May
Hawks	LOTO	May
Hawks	PPE	May
Hawks	Respiratory	May
Hawks	Struck By	May
Hawks	Walking & Working	May
Hawks	Workplace Ergonomics	May
Rotobec	Bloodbourne	May
Rotobec	Caught In Between	May
Rotobec	Confined Space	May
Rotobec	Electrical	May
Rotobec	Emergency Preparedness	May
Rotobec	Fire Safety	May
Rotobec	Forklift Safety	May
Rotobec	HazCom & GHS	May
Rotobec	LOTO	May
Rotobec	Machine Guarding	May
Rotobec	Noise & Hearing	May
Rotobec	Portable Ladder	May
Rotobec	PPE	May
Rotobec	Respiratory	May
Rotobec	Struck By	May
Rotobec	Walking & Working	May
Rotobec	Workplace Ergonomics	May