Calculate the construction cost for upper-tier hotels, which is cell F3 in the 3. Upper-tier Hotels worksheet. Use a formula that multiplies the hotel size (# of rooms) in cell D3 by the construction cost per room listed for its appropriate State in the Construction cost per room table. Use the Index+Match function to find the cost per room for the appropriate State for upper-tier hotels in the Construction cost per room table and multiply it by the hotel size (in cell D3) in the 3. Upper-tier Hotels worksheet.Copy this formula (in cell F3) and paste it into cells F4 through F12. Construction cost per room \begin{tabular}{|l|c|c|c|} \hline \multicolumn{1}{|c|}{ State } & Luxury & Upper up & Upscale \\ \hline MD & $185,000 & $148,000 & $111,000 \\ \hline VA & $191,000 & $152,000 & $115,000 \\ \hline PA & $199,300 & $159,300 & $120,000 \\ \hline \end{tabular}.