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:

Predetermined overhead rate is $14.55 per DLH

Overhead allocated is $40740 for standard and $4074 for Elite

Calculate the individual ABC pool rates by taking the total amount of overhead for each cost pool and dividing that total by the total amount of activity for that pool. (Round maintenance costs pool rate to 2 decimal places, e.g. 15.25 and other answers to 0 decimal places, e.g. 125.)

Allocate overhead to each of the two products using these three activity rates.

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