help me with last question no wrong answers pls

Ivanhoe Inc. is a distributor and processor of a variety of different blends of coffee. The compa nv buys coffee beans from around the world and roasts, blends, and packages them for resale. Ivanhoe Inc. currently:' offers 10 different coffees in 500-gram bags to gourmet shops. The major cost is raw materials; however, there is a substantial amount of manufacturing overhead in the mostlyr automated roasting and packing process. The company uses relatively' little direct labour. Some of the coffees are very popular and sell in large volumes, while a few of the newer blends have very lowr volumes. Ivanhoe Inc. prices its coffee at total product costs, including allocated overhead, plus a markup of 25%. If prices for certain coffees are signica ntlv higher than ma rket, the prices are adjusted lower. Data for the 2022 budget include manufacturing overhead of $2.8 million, which has been allocated in the existing costing system based on each product's budgeted direct labour cost. The budgeted direct la bour cost for 2022 totals $560,000. Purchases and use of materials (m ostlv coffee beans] are budgeted to total $5 million. The budgeted prime costs for SUD-gram bags of two of the company's products are as follows: Direct materials $3.20 $2.80 Direct labour $0.25 $0.25 \fIvanhoe's controller believes the traditional costing system may be providing misleading cost information. He has developed an activity-based analysis of the 2022 budgeted manufacturing overhead costs shown in the following table: Purchasing Purchase orders 900 $ 459.000 Material handling Set-ups 1.40!) 490.000 Quality control Batches 400 120.000 Roasting Roasting hours 30.00!) 800.000 Blending Blending hours 13,500 3?{J,DOD Packaging Packaging hours 24300 600,000 Total manufacturing overhead cost $ 2.839.000