How can I get the required part?more detail pls,LIKE if helpful

SINGLE DRIVER INFORMATION (DIRECT LABOR HOURS) MFG O/H $ 292,000 PRODUCT A LABOR HOURS 5,600 PRODUCT B LABOR HOURS 2.400 TOTAL DL HOURS 8,000 ACTIVITY BASED COSTING INFORMATION LABOR POOL (DIRECT LABOR HOURS) $ 75,000 MACHINE POOL (MACHINE HOURS) $ 217.000 PRODUCT A MACH HRS 5,320 PRODUCT B MACH HRS 8,680 TOTAL MH HOURS 14,000 REQUIRED: DETERMINE OVERHEAD ALLOCATION CHANGE WHEN SWITCHING TO ACTIVITY BASED COSTING ABC OVERHEAD ALLOCATION PRODUCT A PRODUCT B LABOR POOL 52,500 22,500 MACHINE POOL 82.460 134540 ABC OVERHEAD ALLOCATION 134,960 157,040 SINGLE DRIVER (DIRECT LABOR HOURS) OVERHEAD ALLOCATION 204 400 87 600 CHANGE (69.440) 69.440 PROOF PRODUCT A MACHINE RATE 38.00% DIRECT LABOR RATE 70.00% RATE CHANGE -32.00% MACHINE POOL 217 000 CHANGE (69,440) PROOF PRODUCT B MACHINE RATE 62.00% DIRECT LABOR RATE 30.00% RATE CHANGE 32.00% MACHINE POOL 217.000 CHANGE 69.440 TOTAL 75,000 217.000 292,000 292.000