looking to attain the highest grade possible, please verify if this is correct. IF I am missing any calcuations, please include.

Thank you,

Question 1 (10 Marks)
Hot Potato Company manufactures two products, Product 2 and Product 8. Product 8 is of fairly recent origin, having been developed as an attempt to enter a market closely related to that of Product 2. Product 8 is the more complex of the two products, requiring two hours of direct labour time per unit to manufacture compared to one hour of direct labour time for Product 2. Product 8 is produced on an automated production line. Overhead is currently assigned to the products on the basis of direct labour-hours. The company estimated it would incur a total of $450,000 in manufacturing overhead costs and produce 7,500 units of Product 8 and 30,000 units of Product 2 during the current year. Unit costs for materials and direct labour are:
				Product 2	Product 8
		Direct Labour		10	20
		Direct Material		12	25
Required:
a. Compute the predetermined overhead rate under the current method of allocation and determine the unit product cost of each product for the current year. (5 marks)
				Product 2	product 8	total
		Direct labour hr/unit		1	2
		units to be made		30,000	7,500
		total direct labour hours		30,000	15,000	45,000
		overhead cost		450,000
		Total direct labour hours		45,000
		overhead rate /labour Hr		10
				Product 2	Product 8
		Direct materials		12	25
		direct labour		10	20
		overhead cost		10	20
		total unit cost		32	65
b. The company's overhead costs can be attributed to four major activities. These activities and the amount of overhead cost attributable to each for the current year are given below: (5 marks)
		Activity Costs Pools			Expected Activity
		Machine set-ups required		Estimated Overhead Costs	Product 2	Product 8	Total	Activity Rate
		Purchase orders issued		$180,000	600	1,200	1,800	100
		Machine-hours required		38,382	500	100	600	63.97
		Maintenance requests issued		92,650	6,800	10,200	17,000	5.45
				138,968	693	907	1,600	86.86
				$450,000
	Using the data above and an activity-based costing approach, determine the unit product cost of each product for the current year.
		Activity Costs Pools		Product 2	Product 8	Total
		Machine setup		60,000	120,000	180,000	(Activity Rate * Used by Product)
		Purchase orders		31,985	6,397	38,382
		Machine hours		37,060	55,590	92,650
		maintenance requests		60,191	78,777	138,968	(Overhead Rate*DLH PU)
		over head costs		189,236	260,764	450,000
		units to be made		30,000	7,500
		overhead cost/ unit		6.31.	34.77,
		Unit product Costs		Product 2	Product 8
		direct material		12	25
		Direct labour		10	20
		Overhead cost		6.31	34.77
		Total unit prodcut costs		28.31	79.77