I just need the answers to 2 and 3 please.

Hi-Tek Manufacturing, Inc, makes two types of industrial component parts-the 8300 and the T500. An absorption costing income statement for the most recent period is shown: Hi-Tek Manufacturing Inc Income Statement Sales Cost of goods sold Gross margin selling and administrative expenses Net operating loss $1,755,300 1,235, 680 519,620 590,000 $(70,380 Hi-Tek produced and sold 60,000 units of 8300 at a price of $21 per unit and 12,700 units of T500 at a price of $39 per unit The onal cost system allocates manufacturing overhead to products using a plantwide overhead rate and direct labor as the allocation base. Additional information relating to the company's two product lines is shown below B300 500 Direct materials Direct labor Manufacturing overhead Cost of goods sold 400,600 $162,700 $563,300 $ 120,200 42,900 163,100 509,280 $ 1,235,680 The company has created an activity-based costing system to evaluate the pr team concluded that $53.000 and $110,000 of the company's advertising expenses could be directly traced to B300 and T500, ofitability of its products. Hi-Tek's ABC implementation emainder of the selling and administrative expenses was organization-sustaining in nature. The ABC team also distributed the company's manufacturing overhead to four activities as shown below