Please tell me how to write part B, please give me the correct answer, thanks.

Economic Activity On September 17h Pat began production on his first job. Throughout September, jobs were scheduled as fo Job # 1 Date Started 2 9/17/2018 9/19/2018 9/25/2018 Description 4,000 10-inch skillets for a national retailer 2,000 15-inch skillets for inventory (stock 1,000 20-inch griddles for a big box store Pat has decided to allocate manufacturing overhead on the basis of direct labor hours-(DLH). Estimated manufacturing overhead costs totaled $3,150,000 for the year and 36,000 DLH were estimated for the same time period. The twenty individuals that will work in the plant will all be paid the same rate: $35.00 per hour