Help with all please.

Benton Corporation produces two grades of non-alcoholic wine from grapes that it buys from California growers. It produces and sells roughly 3,000,000 liters per year of a low-cost, high-volume product called CoolDay. It sells this in 600,000 5 er jugs, Benton also produces and sells roughly 300,000 liters per year of a low-volume, high-cost product called LiteMist. LiteMist is sold in 1 er bottles. Based on recent data, the CoolDay product has not been as profitable as LiteMist. Management is considering dropping the inexpensive CoolDay line so it can focus more attention on the LiteMist product. The LiteMist product already demands considerably more attention than the CoolDay unil Jack Eller, president and founder of Benton, is skeptical about this idea. He points out that for many decades the company produced only the CoolDay line and that was always quite profitable. he company Wasn started producing the more complicated LiteMist wine that the profitability of CoolDay declined. Prior to the introduction of LiteMist, the company had basic equipment simple growing and production procedures, and virtually no need for quality control. Because LiteMist is bottled in 1-li bottles, it requires considerably more time and effort, both to bottle and to label and box than does CoolDay. The company must bottle and handle 5 times as iter many bottles of LiteMist to sell the same quantity as CoolDay, CoolDay requires 1 month of aging: LiteMist requires 1 year, CoolDay requires cleaning and inspection of equipment every 10,000 liters: LiteMist requires such maintenance every 600 liters Jack has asked the accounting department to prepare an analysis of the cost per liter using the traditional costing approach and using activity-based costing. The following information was collected, oolDay teM Direct materials per liter $0.40 $1.20 Direct labor cost per liter $0.50 $0.90 Direct labor hours per liter 0.06 0.08 Total direct labor hours 180,000 24,000 Expected Use of Cost Drivers per Product Expected Use o Activity Cost Pools Cost Drivers Estimated overhead Cost Drivers Cool Day Lite Mist Grape processing Cart of grapes $147,022 6,600 6,000 600 Total months Aging 495,000 6,600,000 3,000,000 3,600,000 Bottling and corking Number of bottles 280,800 900,000 600,000 300,000 Labeling and boxing Number of bottles 235,800 900,000 600,000 300,000 Maintain and inspect equipment Number of inspections 242,400 800 350 450 $1,401,022