both answers will be much appreciated.

The following information was taken from the annual manufacturing overhead cost budget of Coronado Industries. Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labor hours Normal production level in units Standard labor hours per unit $89600 $35840 22400 5600 4 During the year, 5425 units were produced, 17640 hours were worked, and the actual manufacturing overhead was $115600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Coronado's total overhead rate is $5.60 $5.16. $1.60 $4.00