especially the last two questions!!!!!

I only dont kn how to do the last 2 questions.

Opsonin Inc manufactures three products for the pharmaceuticals industry: a product P : annual sales, 8000 units. a product Q : annual sales, 15 000 units. 0 product R : annual sales, 4000 units. The company uses a traditional, volume-based product costing system with manufacturing overhead applied on the basis of direct labour dollars. The product costs have been calculated as follows: Product P Product Q Product R Raw material $35.00 $52.50 $17.50 Direct labour 16.00 (0.8 hr >