be specific and show my all the steps one by one

5-19 Apply the logic of an ABC cost hierarchy. Huey Parker produces mathematics cial calculators Data related to the two products are presented below. Mathematical Financial Annual production in units 50,000 100.000 Direct materials costs $180,000 $360,000 Direct manufacturing labour costs $ 60,000 $150.000 Direct manufacturing labour-hours 2,500 5,000 Machine-hours 35,000 40,000 Number of production runs 50 50 Inspection hours 1,000 500 Both products pass through Department 1 and Department 2. The departments' combined mande turing overhead costs are Costs Total Machining $450,000 Setup 144,000 Inspection 126,000 Required 1. Compute the manufacturing overhead cost for each product. 2. Compute the manufacturing cost for each product