practice problem: last page is the correct answers, can someone write out the calculations used to get the answers? thank you

Muffin Factory (MF) bakes and sells muffins. MF buys materials from suppliers and bakes, frosts, and packages them for resale. Currently the firm offers 2 different types of muffins to gourmet bake shops in boxes, each containing a dozen muffins. The major cost is direct materials; however, a substantial amount of factory overhead is incurred in the baking, frosting. and packing process. MF prices its muffins at full product cost, including allocated overhead, plus a markup of 40%. Data for the current budget include factory overhead of S919,400, which has been allocated by its current costing system on the basis of each product's direct labor cost. The budgeted direct labor cost for the current year totals $600,000. The budgeted direct costs for a one-dozen box of two of the company's most popular muffins are as follows: Costs per one dozen Blueberry Direct materials $ 3.20 Cinnamon $2.30 Activity Cost Driver Budgeted Activity Baking Baking hrs 96,000 Frosting Frosting hrs 33,630 Budgeted Cost $ 384,000 Direct labor 0.3 0.25 $ 326,000 Packaging Packaging hrs 26,000 $ 209,400 Budgeted direct labor cost $600,000 Total factory overhead cost $ 919,400 Activity Cinnamon Blueberry 100,000 Budgeted sales (dozen) 80,000 Baking time (hrs per 100 dozen) 1 1 Packaging time (hrs per 100 dozen 0.75 0.7 Mark-up% 40 Frosting time (hrs per 100 dozen) 0.2 0.2 Using MF's current product costing system, 1. Determine the company's predetermined overhead rate using direct labor cost as the single cost driver. Determine the full product costs and selling prices of one dozen Blueberry muffins and one dozen Cinnamon muffins. 2. Using an activity-based costing approach, develop a new product cost for one dozen Blueberry muffins and one dozen Cinnamon muffins. Allocate all overhead costs to the 100,000 dozen Blueberry and the 80,000 dozen Cinnamon muffins. 1a. Predetermined OH rate (using direct labor cost) $ 1.532 1b. Full product cost/selling price per pound Blueberry Cinnamon Direct materials $ 3.20 2.30 Direct labor Overhead 0.3 0.25 $ 0.465 0.383 Full product Cost $ 3.965 Mark-up $ 1.585 Selling price $5.54 $ 2.93 117 2. Full product cost using ABC Activity rates Cast Budgeted Activity Activity Driver Activity Budgeted Cost Rate Baking Baking hours 95.000 354000 4.00 Frosting Frosting hours 325.000 9.69 Packaging Packaging hours 26,000 209 400 35 Total factory overhead cost $ 919.400 Full product cost Blueberry Cinnamon Direct materials $ 3.2000 $ 2.3000 Direct labor S 0.30005 0.2500 Overhead Baking S 0.0400 S 0.0400 Frosting $ 0.07275 0.0727 Packaging $ 0.0161 $ 0.0161 Total factory overhead COST $0.12885 0.1288 Total product cost $ 3.62595 2.6788