Any kind of explanation to help understand the steps would be much appreciated.

Coffee Bean Incorporated (CBh) processes and distributes high-quality coffee. CBI buys coffee beans from around the world and roasts, blends, and packages them for resale. Currently, the firm offers 2 coffees to gourmet shops in 1-pound bags. The major cost is direct materials: however , a substantial amount of factory overhead is incurred in the predominantly automated roasting and packing process. The company uses relatively little direct labor. CBI prices its coffee at full product cost, including allocated overhead, plus a markup of 30% If its prices are significantly higher than the market, CBllowers its prices. The company competes primarily on the quality of its products, but customers are price conscious as well. Data for the current budget Include factory overhead of $3.617,766, which has been allocated on the basis of each product's direct labor cost. The budgeted direct labor cost for the current year totals $600.000. The firm budgeted $6.000.000 for purchase and use of direct materials (mostly coffee beans). The budgeted direct costs for 1-pound bags are as follows: Mona Loa Malaysian Direct materials $ 4.20 $ 3.20 Direct labor 2.30 8.30 CBI's controller, Mona Clin, believes that its current product costing system could be providing misleading cost information. She has developed this analysis of the current year's budgeted factory overhead costs: Budgeted Driver Activity Cost Driver Consumption Budgeted Cost Purchasing Purchase orders 1,135 $ 578,85e Materials handling Setups 2,106 1,179, 360 Quality control Batches 283,500 Roasting Roasting hours 93,217 745,736 Blending Blending hours 32,256 645,128 Packaging Packaging hours 26,520 265,280 Total factory overhead cost $ 3,617,766 Data regarding the current year's production for the Mona Loa and Malaysian Iines follow. There is no beginning or ending direct materials inventory for either of these coffees. Mona Loa Malaysian Budgeted sales 188,888 pounds 2.880 pounds Batch size 10,000 pounds 580 pounds Setups 3 per batch 3 per batch Purchase order size 25,eee pounds 588 pounds Roasting time 1 hour per 100 pounds 1 hour per 100 pounds Blending time 8.5 hour per 108 pounds 8.5 hour per 180 pounds Packaging time 0.1 hour per 100 pounds 0.1 hour per 188 pounds Coffee Bean has total practical capacity as noted in the table below, l.e. processing 1.500 purchase orders. 3.000 setups, etc. These are the levels of activity work that are sustainable. 814 Required: 1. Determine the activity rates based on practical capacity and the cost of Idle capacity for each activity. (Round "Usage " and "Practical Capactity Rate" to 2 decimal places. For percentages.1234 = 12.34%.) Activity Budgeted Activity Budgeted Cost Usage Based Rate Usage % Practical Capacity Rate Unused Capacity Idle Capacity Cost Purchasing Materials handling Quality control Roasting Blending Packaging 1.135 s 578,850 2,108 1,179,360 8141 s 203,500 93.217 S 745,736 32.258 S 645,120 28.520 S 265,200 $ 3,617.766 Practical Capacity at Current Spending 1,500 3,000 1,300 170,000 34.000 39.000 S