The following copyrighted program is available free. It is an add-in for EXCEL, and the manual explains its use. 

Please remember to save your data when requested, to be used in future research with your permission. I look forward to hearing your comments!

EXCEL add-in. I suggest you download the file and save it rather than opening it directly into Excel. Open the file in EXCEL 4.0 or later and you have the add-in.

Manual in Acrobat .pdf format

This program also is described in as an article in Management Accounting Quarterly, Summer 2000, pp. 25-31.