Please solve.

Answer for impact of further processing into flavored half and half should $=-0\mathrm{.}19$

Answer for impact of further processing into pudding shoudl equal $0\mathrm{.}26$

If needed, Units produced for butter is $475,000$with sales price of $5\mathrm{.}6,$DM cost of $0\mathrm{.}9,$ DL cost of $1\mathrm{.}2,$and allocated overhead of $0\mathrm{.}35.$

$$direct labor hours for butter is $38,000$

Units produced for Half & Half is $300,000$with sales price of $3\mathrm{.}54,$DM cost of $1\mathrm{.}12,$DL cost of $1\mathrm{.}88,$and allocated overhead of $0\mathrm{.}52.$direct labor hours is $36,000$