Hello , I would like to understand how to calculate the practical capacity per employee and the hours utilized

LOL Company sells multiple products and uses a time-driven ABC system. The company's products must be wrapped individually before shipping. The packaging and shipping department employs 17 people. Each person works 12 days per month on average. Employees in this department work an eight-hour shift that includes a total of 90 minutes for breaks and a meal. The full compensation, including fringe benefits, for each packaging and shipping employee is $1,560 per month. Requirements (a) What is the rate per hour for each packaging and shipping employee at LOL? (b) On average, it takes one packaging and shipping employee 30 minutes to prepare a package and label, independent of the number or types of items in the shipment, plus 18 minutes per item to bubble wrap and pack it in the carton. Using LOL's time-driven ABC system, what is the packaging and shipping cost assigned to Order 705, which consisted of 50 items? Requirement (a) What is the rate per hour for each packaging and shipping employee at LOL? Using time-driven ABC, what is the rate per hour for each packaging and shipping employee at LOL? Determine the formula, then calculate the rate per hour for each employee. Monthly cost per employee / Practical capacity per employee = Rate per hour $ 1,560 78 S 20 Requirement (b) On average, it takes one packaging and shipping employee 30 minutes to prepare a package and label, independent of the number or types of items in the shipment, plus 18 minutes per item to bubble wrap and pack it in the carton. Using LOL's time-driven ABC system, what is the packaging and shipping cost assigned to Order 705, which consisted of 50 items? Determine the formula, then calculate the cost assigned to Order 705. (Enter the hours utilized to two decimal places, XXX. Enter the cost assigned to the nearest cent, $XXX.) Hours utilized X Rate per hour Cost assigned 15.5 X 20 310.00