Can someone show me the math behind how to calculate 2a and 2b? Isn't it that I take a/b from each of the G cells? Please help. Thanks!

! 2 Required information (The following information applies to the questions displayed below.) Part 2 of 5 Cary Company manufactures two models of industrial components-a Standard model and an Advanced Model. It has provided the following information with respect to these two products: Number of units produced and sold Selling price per unit Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Standard 20,000 $ 150 $ 40 $ 30 1.50 Advanced 10,000 $ 200 $ 60 $ 30 1.50 eBook Print The company considers all of its manufacturing overhead costs ($1,346,250) to be fixed and it uses plantwide manufacturing overhead cost allocation based on direct labor-hours. Click here to download the Excel template, which you will use to answer the questions that follow. Click here for a a brief tutorial on Charts in Excel. 2a. Go to the tab titled "Activity Based Approach." Within the Activity Rates section of this tab, create formulas that calculate the activity rates in cells G5, G10, G15, and G20. 2b. What is the activity rate for each of the four activities? (Round your answers to 2 decimal places.) Activity Rate Activity Cost Pool Assemble and pack Machining Order processing Setups per direct labor-hour per machine-hour per customer order per setup hour G20 D E F G H J Activity Rates Assemble and Pack: Manufacturing overhead cost (a) Direct labor-hours (b) Activity rate (a) = (b) $ 292,500 45,000 A B 1 Background Information 2 Standard Advanced 3 Number of units produced and sold 20,000 10,000 4. Direct labor-hours per unit 1.50 1.50 5 Machine-hours per unit 1 2 6 Average customer order size 400 50 7 Number of setups per customer order 1 1 8 Number of setup hours per setup 1 3 9 10 Product Margin Analysis 11 Standard Advanced 12 Sales $ $ Machining: Manufacturing overhead cost (a) $ 440,000 Machine-hours (b) 40,000 Activity rate (a) = (b) Total $ Order Processing: Manufacturing overhead cost (a) Number of customer orders (b) Activity rate (a) = (b) 256,250 250 800,000 600,000 $ 800,000 $ 600,000 13 Costs: 14 Direct materials 15 Direct labor 16 Assemble and pack 17 Machining 18 Order processing 19 Setups 20 Total cost 21 Product margin Charts Plantwide Approach Setups: Manufacturing overhead cost (a) Setup hours (b) Activity rate (a) = (b) 357,500 650 Activity-Based Approach Activity-Based Cost Analysis Cost Allocation Comparison 170%