Help me fill out the analysis chart and the answer the last question

The secret is out! Your catering has been such a hit that you finally opened a small bakery just around the corner. You no longer track costs by job. You have switched to a process costing system. You have three different major processes: mixing, baking, and packaging. Because your business is booming, you purchase ingredients in bulk which has reduced the cost but the new brick-and-mortar store has increased fixed costs. Perform an analysis on the bakery's performance and draft recommendations for making it better. Pay special attention to the "Assumptions" section.

Assumptions:
1. Inventory cost flow is average cost
2. There are no unfinished units (work in process)
3. Direct labor: Baker (your paycheck)
3a. Baker (your paycheck) - decorate and package			$20.00	hour
You decorate and package 8 dozen cupcakes per hour for 6 hours a day
3b. Apprentice (mixes & bakes)			$15.00	hour
The apprentice mixes and bakes 6 dozen cupcakes per hour and works 8 hours a day
4. Predetermined overhead rate			$2.50	dozen
5. The bakery PRODUCED the following units
Vanilla cupcakes w/ vanilla icing			30	dozen
Vanilla cupcakes w/ chocolate icing			24	dozen
Chocolate cupcakes w/ chocolate icing			50	dozen
Chocolate cupcakes w/ vanilla icing			15	dozen
6. The bakery SOLD the following units
Vanilla cupcakes w/ vanilla icing			29	dozen
Vanilla cupcakes w/ chocolate icing			20	dozen
Chocolate cupcakes w/ chocolate icing			45	dozen
Chocolate cupcakes w/ vanilla icing			12	dozen
Price Per Dozen			$17.00	dozen

Analysis
1. Calculate the average cost per unit.
2. Calculate the Cost of Goods PRODUCED for all products
3. Calculate the Cost of Goods SOLD and the profit or loss for all products
Vanilla cupcakes w/ vanilla icing		Vanilla cupcakes w/ chocolate icing
Material	Total Cost	Material	Total Cost
Flour		Flour
Butter		Butter
Sugar		Sugar
Eggs		Eggs
Milk		Milk
Vanilla		Vanilla
Vanilla Icing		Chocolate icing
Bakery Box		Bakery Box
Labor: Baker		Labor: Baker
Labor: Apprent		Labor: Apprent
Overhead		Overhead
Total Cost		Total Cost
Customer Price		Customer Price
Total Profit/Loss		Total Profit/Loss
Chocolate cupcakes w/ chocolate icing		Chocolate cupcakes w/ vanilla icing
Material	Total Cost	Material	Total Cost
Flour		Flour
Butter		Butter
Sugar		Sugar
Eggs		Eggs
Milk		Milk
Cocoa Powder		Cocoa Powder
Chocolate icing		Vanilla Icing
Bakery Box		Bakery Box
Labor: Baker		Labor: Baker
Labor: Apprent		Labor: Apprent
Overhead		Overhead
Total Cost		Total Cost
Customer Price		Customer Price
Total Profit/Loss		Total Profit/Loss

Evaluate the profitability of each cupcake category. Recommend ways to optimize operations. Operations include controlling cost and inventories, improving efficiency, etc.