I attached information from the previous question for reference.

Think inc. Overhead Allocation Proposed Allocation Method Overhead cost pool/activities OH Costs Costs drivers activity level Allocation Rate Think, Inc. Has a really smart new accountant who wants to change the companies manufacturing Material handling S 120,000 # of parts 40,000 S 3.00 per par overhead allocation from its current allocation to one based on the activity of the factory. the Machining 180,000 per MH accountant wants you to help illustrate to the board of directors of Think, Inc. how this will change # of MH 15,000 12.00 their profitability. The company currently prices their products at 45% more than their unit cost. Testing 129,000 # of TH 3,000 13.00 per TH The Accountant has estimated the unit Sales at the sales price of each unit. Total Overhead costs 429,000 Answer questions 8-12 based on the following information. Cost Drivers Used by product Type Type A Type B Type C # of parts 20,000 12,000 8,000 # of MH 4,000 5,000 6,000 # of TH 800 700 1,500 Current Cost allocation Product costs as per ABC Type A Type B Type C TOTAL Total Cost Total Activity = PFOR Units 10,000 5,000 1,000 429,000.0 19500 22 Per hour Direct material 25 35 45 S 105 Direct Labor 20 30 40 90 Product costs as per TC Type A Type B Type C FOH Units 10,000 5,000 1,000 Material handling S 60.000.00 S 36,000.00 S 24,000.00 S 120,000.00 DLH/unit 1.0 1.5 2.0 Machining S 48.000.00 60,000.00 72,000.00 180,000.00 Direct material $ 25.00 $ 35.00 $ 45.00 Testing 34,400.00 30,100.00 64,500.00 129,000.00 Direct Labor $ 20.00 30.00 S 40.00 Total FOH 142,400.00 $ 126,100.00 160,500.00 429,000.00 TRUE Manufacturing overhead (MOH) $ 22.00 S 33.00 S 44.00 Total FOH/unit S 14.24 S 25.22 S 160.50 Unit cost $ 67.00 $ 98.00 $ 129.00 Unit cost 59.24 90.22 245.50 Sales Figures Sales Figures Sales Price Per unit $ 97.15 $ 142.10 $ 187.05 Sales Price Per unit S 85.90 $ 130.82 355.98 Est. Sales at Price per unit 7,000 4,000 1,000 Sales in units 9,000 5,000 800 COGS 533,160 451,100 196,400 1,180,660Using the information from #8. Assuming there are no fixed costs of manufacturing and no other variable costs incurred by the company. What is the Contribution Margin using the proposed activity based method? (3 Points) Enter your answer Using the information from #8. Assuming there are no fixed costs of manufacturing and no other variable costs incurred by the company. What is the Gross Profit using the proposed activity based method? [5'3 (3 Points} Enter your answer 12 Using the information from question 8. WITHOUT Changing Sales pricer If the company introduced a new testing method that reduced overall testing overhead cost from $129,000 to $90000, what would the Gross Profit be using the Activity based method? (12 Points) Enter your