Question: Please solve for Direct labor time per unit (hours) and Direct labor cost per hour for the first table above. Please help me solve this

Please solve for Direct labor time per unit (hours) and Direct labor cost per hour for the first table above.
Please help me solve this table above as well. I got stuck because my values for the first table were off and I have no idea what I did wrong.
Please label answers clearly so I can easily follow along.
Thank you.
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