Please explain step by step

TriTech Company has been allocating overhead to individual product lines based on each lines relative shares of direct labor hours. For the upcoming year, the company estimated that manufacturing overhead will be $1,774,500 and estimated direct labor hours will be 122,000. The company also has the following estimates:

Among many other products, TriTech has two switches, Standard and Elite switches. Standard switches are a high-volume product that the company makes in large batches, while Elite switches are a specialty product that is fairly low in sales volume. Information about Standard and Elite usage of the different activities follows:

Calculate the predetermined overhead rate based on direct labor hours (traditional allocation). (Round answer to 2 decimal places, e.g. 15.25.)

Use this predetermined overhead rate to calculate the amount of overhead to apply to Standard and Elite switches, based on their usage of direct labor hours.

Total Cost Pool Maintenance costs Setup costs Engineering costs Amount of Activity 122,000 210 410 Cost Driver Total Amount Direct labor hours Number of setups Number of design changes $ 658,800 537,600 578,100 $1,774,500