can I get more explanation for the answer

13. Sameh' Fancy Cookie Company manufactures and sells two flavors of cookies: Macaroon and Buttercream. Based on budgetary projections, the information listed below is available per batch: 1 Total overhead costs and activity levels for the year are estimated as follows: Required: 1. Determine the traditional cost rate and ABC rates. Traditional Rate =360,000/2400=$150 ABC: Oven Rate =210000/700=$300 Packaging Rate =150000/1500=$100 2. Using the ABC system, compute the estimated overhead costs per batch. Estimated overhead costs per batch of Macaroon = 5001300+5000.5100=$175,000 Estimated overhead costs per batch of Buttercream = Do It by yourself