How we find these numbers? what is the steps to find it

4. Dingus & Carter employ a lobbyist in the Phoenix office who spends most of her time encouraging government officials to pass laws and take positions that align with the best interest of the clients of the Phoenix office of Dingus & Carter. Currently, the cost of the lobbyist ($450,000 per year) is allocated to Phoenix office clients on a plantwide basis using labor hours as the cost allocation base. The clients of the Phoenix office fall into 4 categories: real estate, gold mining, copper mining, and other. The activities of the lobbyist fall into 3 categories: meeting with property zoning officials, issuing memos on mine safety, and donating to legislator campaign funds. Cost Pools Driver Meeting with zoning officials $ 65,000 #Meetings with zoning officials issuing memos on mine safety $ 35,500 #memos issued on mine safety Contributions to legislator campaign funds $ 220,000 labor hours Lobbyist Salary $ 129,500 labor hours These activities don't affect all clients equally. For example, the lobbyist issued 14 memos on mine safety last year, 9 that related to gold mines and 5 that related to copper mines. This type of driver consumption information is given below. Costs 400 10 #Memos on #Meetings with Client Type # Clients Labor Hours Mine Safety Zoning Officials Real Estate 111 1500 55 Copper Mining 16 3500 31 Gold Mining 21 Other 50 16000 a. Calculate the total lobbyist overhead applied per labor hour on the basis of the plantwide costing system currently in use at the Phoenix Dingus & Carter office. $21.02 B. Calculate the total lobbyist overhead applied to an average gold mining client in the plantwide cost allocation system $4,204 c. Build an ABC system to allocate lobbyist overhead to clients of different types using the appropriate drivers. In this new cost allocation system, how much lobbyist overhead is applied to the average gold mining client? $14,676.7 d. Relative to the ABC overhead assigned to the average gold mining client was the plantwide overhead allocation system undercosting or overcosting the lobbyist costs to gold mining clients? What causes this misallocation