answer to the first picture is wanted in the format of the second picture. thank you!!

Tiger Furnishings's CFO believes that a two-stage cost allocation system would give managers better cost information. She asks the company's cost accountant to analyze the accounts and assign overhead costs to two pools: overhead related to direct labor cost and overhead related to machine-hours. Page 254 The analysis of overhead accounts by the cost accountant follows. Manufacturing Overhead Overhead Estimate Cost Pool Assignment Utilities $ 1,800 Machine-hour related Supplies 5.000 Direct labor cost related Training 10,600 Direct labor cost related Supervision 25,800 Direct labor cost related Machine depreciation 32,100 Machine-hour related Plant depreciation 14.400 Machine-hour related Miscellaneous 85,300 Direct labor cost related All other information is the same as in Exercise 6-39. Required a. Draw the cost flow diagram that illustrates the two-stage cost allocation of overhead for Tiger Furnishings using the results of the cost accountant's analysis of accounts. b. Compute the product costs per unit assuming that Tiger Furnishings uses direct labor costs and machine-hours to allocate overhead to the products. TIGER FURNISHINGS 6 Requirement b. Data from Exercise 39: 9 20 1 Units produced Machine hours Direct labor hours Basic 1,000 4,500 3,000 Dominator 250 2,500 2,000 3 Total 1,260 7,000 5,000 13,750 100,000 Direct materials Direct labor 10,000 $ 64,500 3.750 $ 35,500 8 9 0 1 Total 3 4 5 Computation of overhead costs by overhead cost pools: Manufacturing Mach. Hour Direct Labor Overhead Related Cost Related Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Total Total Costs Computation of machine hour pool rate: Total estimate of overhead Estimate of machine hours Burden rato per machine hour Computation of labor cost pool rate: Total estimate of overhead Estimate of direct labor costs Direct labor cost rate Computation of product costs: Basic Dominator Total Direct material Direct labor Overhead: Machine related Labor related Total overhead Total Cost Units produced Unit Cost