Please explained to me how they found answers , I need the procedure

e-Test The Merkley Company sells and services lawn mowers, snow blowers, and other equipment. The service department uses a job order cost system to determine the cost of each job. such as oil changes, tune-ups, and repairs. The department assigns conversion costs through a cost driver rate on the basis of direct labor hours. The cost driver rate additionally includes a markup of 35% on the job's conversion costs in order to provide a reasonable profit for Merkley. The customer's invoice itemizes prices for parts and labor, where the state labor rate is the department's cost driver rate, which includes direct labor costs, assigned overhead costs, and the 35% markup on conversion costs. Merkley Company's service department estimated the following information for the current year. (Click the icon to view the information.) Read the requirements Requirement (a) Determine Merkley Company's service department's cost driver rate for assigning conversion costs on the basis of billable direct labor hours. (Round your answer to the nearest cent } Merkley Company's service department's cost driver rate is $ 78.30 per billable hour. Requirement (b) Job 254 required $40 60 of materials and 0.7 direct labor hour, Determine the price charged for job 254. (Round your answer to the nearest cent.) The total price charged for job 254 is $ 95.41 X Data table Salaries of mechanics 100 600 Fringe benefits 60,000 General and administrative $19,000 Depreciation 35,000 Billable direct labor hours 3.700 Next