I need assistance solving b and c. Please help. Thank you.

Exercise 5-7B Comparing an ABC system with a traditional cost sysfem Use the information in Exereise 56B to complete the following requirements. Assume that before shifting to activity based costing. Rankin Industries allocated all overhead costs based on direct labor hours. Direct labor data pertaining to the two surge protectors follow. Required a. Compute the amount of overhead cost allocated to each type of surge protector when using direct labor hours as the allocation base. b. Determine the cost per unit for overhead when using direct labor hours as the allocation base and when using ABC c. Explain why the per-unit overhead cost is lower for the higher-volume product when using ABC. (y-xercise 5-6B Computing overhead rates based on different costing drivers Rankin Industries produces two surge protectors: K2761 with six outlets and D3354 with eight outlets and two telephone line connections. Because of these product differences, the company plans to use activity-based costing to allocate overhead costs. The company has identified four activity pools. Relevant information follows. Expected activity for each product follows