explain in detail, how to get all the numbers of required

SINGLE DRIVER INFORMATION (DIRECT LABOR HOURS) MFG O/H $ 318,000 PRODUCT A LABOR HOURS 3,150 PRODUCT B LABOR HOURS 5,850 TOTAL DL HOURS 9,000 ACTIVITY BASED COSTING INFORMATION LABOR POOL (DIRECT LABOR HOURS) $ 80,000 MACHINE POOL (MACHINE HOURS) $ 238,000 PRODUCT A MACH HRS 9,600 PRODUCT B MACH HRS 5,400 TOTAL MH HOURS 15,000 REQUIRED: DETERMINE OVERHEAD ALLOCATION CHANGE WHEN SWITCHING TO ACTIVITY BASED COSTING ABC OVERHEAD ALLOCATION PRODUCT A PRODUCT B LABOR POOL 28,000 52,000 MACHINE POOL 152.320 85,680 ABC OVERHEAD ALLOCATION 180,320 137,680 SINGLE DRIVER (DIRECT LABOR HOURS) OVERHEAD ALLOCATION 111.300 206,700 CHANGE 69,020 (69,020) PROOF PRODUCT A MACHINE RATE 64.00% DIRECT LABOR RATE 35.00% RATE CHANGE 29.00% MACHINE POOL 238,000 CHANGE 69,020 PROOF PRODUCT B MACHINE RATE 36.00% DIRECT LABOR RATE 65.00% RATE CHANGE -29.00% MACHINE POOL 238,000 CHANGE (69,020) TOTAL 80,000 238,000 318,000 318,000