Table 1 in the attached spreadsheet contains data on the values and transfers for a rural electrification project in a less developed country. The project will expand a utility grid into a region now lacking electricity service. Currently, the residents use kerosene lamps for lighting. With the expansion of the power grid, residents will switch from kerosene to electric lamps, and also add other electrical appliances, like refrigerators and televisions.

All Values in "Present Value" Terms ($2006)
Value of Kerosene Displaced (utility customer)	30
Value of qualitative improvement in electric service and increased electricity consumption (utility customer)	40
Federal rural development grant (fed->state)	2
utility operational revenue (utility customer->utility)	45
monthtly electricity surcharge	23
utility tax payments (1/2 to fed; 1/2 to state)	4
new construction worker tax payments (1/2 to fed; 1/2 to state)	1
displaced construction worker tax payments (1/2 to fed; 1/2 to state)	1
new operational worker tax payments (1/2 to fed/1/2 to state)	1
displaced operational worker tax payments (1/2 to fed; 1/2 to state)	1
new construction worker wage payments (utility->worker)	5
displaced construction worker wage payment(utility->worker)	6
new operational worker wage payments (utility->worker)	6
displaced operational worker wage payment(utility->worker)	6
Capital Cost Grid Expansion	-15
Time-Loss from newly-employed construction workers	-2
Productivity loss from displaced construction workers	-5
Land cost for utility right-of-way	-5
Non-labor operational cost	-25
time loss for operational workers new	-3
productivity loss from displaced operational workers	-5

question

Using an excel spreadsheet, construct the boundary headers for a KH Tableau that will include the stakeholders reflected in Table 1, and every benefit, cost, and transfer category. Fill in this table with the benefits and costs only. Be sure to sum these benefits and costs vertically and horizontally, to get a net row at the bottom of this tableau, and a net column as the far right-most column. To check for internal consistency, sum across the cell entries in the bottom row, and down the cell entries in the right-most column to get the bottom right-most cell entry in the tableau. Label this tableau Tableau 1