Chicago dairy has an ice cream plant. they prepared the following time$-$driven ABC analysis for forecasting resource capacity

ps: I have this question with answers however I can't understand how it got those results at certain points of the exercise.

Requirements

A$)$ assuming that only full$-$time employees can be hired determine the number of production employees required to meet this production plan. also determine the number of machines required for this production plan.

B$)$ Prepare a pro forma monthly product line income statement

C$)$ what are the companies gross profit at the ratio of gross profit to sales after incorporating the cost of unused capacity?