Please complete the attached case.  The Excel spreadsheet contains the exhibits

Please complete the attached case.  The Excel spreadsheet contains the exhibits found in the case.  Please answer the following the 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 acitivity based costing statement that was calculated?
Please submit both a Word document (approximately a half page)