Write some Software

We have a Ms Excel 2007 workbook and want to restrict access to some users. The workbook is attached so you can properly determine the work to be done. - it is a shared workbook. It is stored in a shared folder on a PC in the network. About 5 users have it open at the same time. 3 make changes to it (called Group A users) and 2 only need to view the data (called Group B users). - This works fine but we need Group B users to not see column J in sheet 1 and 2 - Additionally, Group B users should not be able to change or add any information - There can be one password for Group A and with this the Workbook should open with all columns visible and the ability to make changes - There can be one password for Group B and with this the Workbook is view only and column J is not visible. - You will need to provide instructions to make other columns not visible to Group B if we require this in the future Please provide a cost and time.