This are for one time period. Required an Excel spreadsheet with details

Price per headphones Current production (units) 159 2500 Factory rent Re-decorating of moulding department Electricity cost Depreciation of machinery Direct materials 140 000.00 20 000.00 30 000.00 5 000.00 24 000.00 20 000.00 Direct labour-unskilled workers 26 000.00 10 000.00 6 500.00 3 000.00 Direct labour-skilled workers Direct expenses Training for IT department staff Packaging department floor resurfacing New machinery for maintenance department Canteen redesign 23 500.00 55 000.00 what the total cost per headphone is working out at. You need to analyse the overhead costs, how they are allocated, apportioned and reapportioned as there may be some changes made by the management accountant based on your findings. The management accountant would also like to know how all these costs would be shown on the standard cost card. Moulding Wiring IT Area (m^2) Machine value () 1000 800 550 20000 4000 55000 Number of staff 10 40 12 Polising 650 38000 6 700 23000 12 Packaging Maintenance Canteen 70 Total 60 20000 20 3830 160000 0 100