someone please answer this question for me. I've sent it in twice already and both times the answer you guys gave back was wrong.

Menton the previous attempt 3 0/30 After reviewing the new activity based costing system that Nancy Chen has implemented at IV CenterPoint manufacturing facility Tom Spencer, the production supervisor, believes that he can reduce production costs by reducing the time spent on machine setups He has spent the last month working with employees in the plant to change over the machines more quickly with the same reliability He plans to produce 104.000 units of the Sport model and 42,000 units of the Pro model in the first quarter. He believes that with his more efficient setup routine, he can reduce the number of setup hours for both the Sport and the Pro products by 29 percent Cost Drivers and Cost Driver Volumes-CenterPoint Manufacturing Facility Cost Driver Volume Activity Cost Driver Sport Pro Assembly building Total Asseling Machine hours 6,400 30,400 Setting up machines Setup hours 36,800 44 440 484 Handling material Production runs 12 44 56 Packaging building Inspecting and packing Direct laber-hours 61,600 23,60 Shipping 25,200 Number of shients 104 200 ht Reference Third Quarter Unit Cost Report, Activity-Based Costing CenterPoint Manufacturing Facility Sport Pro Direct material 51,584,000 $2,400,000 Direct labor Asseably $ 754,000 $ 600,000 Packaging 994.000 368,000 Total direct later $1,740, 33761 Direct costs 3.252.000 $3,384,000 Overhead Assenbly building Assembling ($30 per MHI $ 192,000 $ 912.000 Setting o machine (8900 per setup hoor) 39,600 Handling material to $3,eee per run) 306,000 36,000 132.00 Packaging building Inspecting and packing ( 55 per direct labor-hour 308,000 118,62 Shipping To $1,20 per shigent 137280 274 560 Total ABC overhead 1750 $1,0x2,566 Total ABC cost 33.964.610 $5,216,560 Number of units 104,048 12,000 Unit cost 5 38.12 124.20 no credit for this question in the previous attempt 3 0/30 Donde Overhead osts Third Quarter Unit Cost Report, Activity Based Costing-CenterPoint Manufacturing Facility Sport Pro Oirect material $1,504,000 $2,400,000 Direct labor Assembly $ 754,000 Packaging $ 600,000 Total direct labor 994, 368,000 $1,200,000 5226,000 $3252.000 33,384,000 Assembly building Assembling ( 130 per MM) $ 192,00 5 912.000 Setting up machine (5900 per setup hour) 39,60 396.ee 36.00 Handling material te $3,00 per run) Packaging building 132, Inspecting and packing to s5 per direct labor-hour) 388,090 118,000 Shipping le $1.320 per shipment) 137,280 274.560 Total ABC overhead 3212,800 $1,832560 Total ABC cost 53,94,800 $5,216,560 Nuber of units 104,000 42,000 Unit cost 38.12 $ 124.26 Score Required: a. Compute the amount of overhead allocated to the Sport and the Pro drones for the fest quarter using activity based costing Assume that all events are the same in the first quarter as in the third quarter except for the number of setup hours. Assume the cost of setup hour remains at $900. Model Spon Pro Total ABC Overhead 5831 8763 $1,852,680