how did we get these 4 results according to this information please

Use the following information to answer the following questions. Magnolia Company makes products B546 and C245. Information for overhead costs and for the two products appears below. The company makes 100,000 units of product B546 each year and 20.000 units of product C245. Activity Driver Total Product B546 Usage Product C245 Overhead Cost usage Set up # of setups $200,000 500 setups 1,500 setups Ordering parts # of parts $300,000 60,000 parts 40,000 parts Machining machine $600,000 12,000 machine hrs 6,000 machine hours hours Inspection # of $400,000 | 10,000 inspections 40,000 inspections inspections Shipping # of $300,000 | 10,000 shipments 10,000 shipments shipments Total overhead $1,800,000I2. Use the information from the Magnolia Company and assume that Activity Based Costing is used, with each activity in its own cost pool. What is the rate per setup that should be used to assign set up cost to the two products? a. $900 per set up b. $400 per set up c. $100 per set up d. $200,000 per set up 103. Use the information from the Magnolia Company and assume that Activity Based Costing is used, with each activity in its own cost pool. What is the rate per inspection that should be used to assign inspection cost to the two products? a. $8 per inspection b. $40 per inspection 0. $36 per inspection (1. $400,000 per inspection ANS: A PTS: 1 REF: pp. 82-84 OBI: 5 NAT: AACSB Analytic \\ AICPA BB-Critical Thinking 104. What will be the total overhead cost of product C245 if all overhead is assigned using ABC and each activity above is treated as a separate pool? a. $8.60 per unit b. $90.00 per unit 0. $15.00 per unit (1. $47.00 per unit ANS: D PTS: 1 REF: pp. 82-84 OBJ: 5 NAT: AACSB Analytic | AICPA BB-Critical Thinking 105. What will be the total overhead cost of product B546 if all overhead is assigned using ABC and each activity above is treated as a separate pool? a. $8.60 per unit b. $18.00 per unit c. $15.00 per unit d. $47.00 per unit