Can somebody answer the second question please?

PROJECT QUESTIONS The two Vice Presidents in charge of sales and of production in Eleganza Company have together prepared two budgets - one optimistic, one pessimistic - for Roger Fererer, the President of the Company. The two budgets are shown in columns (1) and (2) below. The actual results are shown in column (3). The company's cost accountant was confused as to how to present an analysis. Consequently, he produced variances of actual results against both the optimistic projection and the pessimistic projection, columns (4) and (5), respectively. (1) (2) (3) (5) Variance Variance from from Optimistic Pessimistic Actual Optimistic Pessimistic Budget Budget Results Budget Budget Units sold 200,000 75,000 135,000 65,000 (60,000) Sales $2,000,000 $750,000 $1,350,000 $ 650,000 $(600,000) Direct materials $ 200,000 $ 75,000 $ 140,000 $ (60,000) $ 65,000 Direct labor 400,000 150,000 285,000 (115,000) 135,000 Indirect labor 106,000 43,500 72,000 (34,000) 28,500 Maintenance 20,000 20,000 22,000 2,000 2,000 Supplies 28,000 15,500 21,000 (7,000) 5,500 Power 160,000 60,000 108,000 (52,000) 48,000 Heat 50,000 50,000 53,000 3,000 3,000 Light 7,000 4,500 5,900 (1,100) 1,400 Rent 80,000 80,000 80,000 -0- -0- Insurance 20,000 13.750 17,000 (3,000) 3,250 REQUIRED: 1. Roger is baffled by the analysis. He has asked your group for a more understandable performance report. In the columns below, in clear and orderly fashion, prepare a new report. Explain your work to the President. Show all supporting computations as needed. Line Item Units sold Sales Actual Results 135,000 $1,350,000 Sales or Cost Function Revised Budget 135,000 $1.350.000 Variance 0 SO y = $10x $ 135,000 $ 5,000U Direct materials Direct labor Indirect labor $ 140,000 285,000 72,000 y = SIX y = $2X y = $6,000 + $0.50X 2. Meanwhile, Serena Williams, Controller, has gathered data on overhead costs and direct labor-hours over the past 12 months. List and discuss the different approaches Serena can use to estimate a cost function for overhead costs using direct labor-hours as the cost driver