How do I calculate the figures for Manufacturing overhead? Trees and Sod?

do Cut Copy Calibri (Body) * 11 . A- A = = ED Wrap Text Custom 2 AutoSum Fill Paste Format Merge & Center $ ~ % " .00 Conditional Format Cell Insert Delete Format Paste Styles Clear Sort & Formatting as Table Filter C25 X V fx 26318.02 A B C D E F G H K L M N P Q R S 4 5 Overhead costs by product Planting Irrigating Product Support Harvesting Property Taxes Inspections TOTALS St. Augustine Sod in sq feet $ 9,400.00 $ 3,800.00 $ 1,333.22 $ 8,626.80 $ 2,701.60 $ 456.40 $ 26,318.02 Texas Pecan Trees year old trees S 37,600.00 $ 15,200.00 $ 17,712.78 5 12,940.20 5 4,052.40 $ 4,107.60 91,612.98 $ 117,931.00 10 11 12 Overhead 13 Planting 47,00 14 Irrigation 19,00 15 Product Support 19,046 16 Harvesting 21.567 17 Inspections 4,564 18 Property Taxes 6,754 19 TOTAL 117,931 20 21 ABC Costing: Trees Sod 22 Sales 115,714.92 $ 591,603.38 23 Direct Materials 8,818.92 $ 15,568.51 24 Direct Labor 17,816.00 $ 140,116.59 25 Manufacturing Overhead S 91,612.98 5 26,318.02 26 Product Margin (2,532.98) $ 409,600.26 27 28 per unit (0.28) $ 0.26 29 30 31 32 33 34 35 36 37 38 Quantity Sold Traditional Costing ABC Costing Overhead + Ready + 99%