Hi, where are the numbers coming from for Overhead costs for question 1 part 1.

Question 1: Long Ave Inc. Activity Overhead Cost Activity Level Cost/Activity Level Setting Up Machines 240,000 735 setups 326.53 Machine Fabrication 545,000 78,050 machine hours 6.98 Inspecting 470,000 735 Inspections 639.46 Shipping 770,000 15,300 shipments 50.33 Purchasing 335,000 700 orders 478.57 Total 2,360,000 1. Assign the total manufacturing overhead costs to the two products using the current plantwide method Standard Deluxe Total Direct Labor Hours 345,000 145,000 490,000 Overhead Costs 1,661,633 698,367 2,360,000 2. Assign the total manufacturing overhead costs to the two products using activity-based costing (ABC] Standard Deluxe Total Setting Up Machine 89,796 150,204 240,000 Machine Fabrication 235,666 309,334 545,000 Inspecting 287,755 182,245 470,000 Shipping 342,222 427,778 770,000 Purchasing 191,429 143,571 335,000 Total 1,146,868 1,213,132 2,360,000