I need help with D4 and D5

In E5 use the information in the Labour Costs sheet to calculate the Direct Labour Cost per unit for the product shown in B3. In E6 use the information in the BoM to calculate the Direct Material Cost per unit for the product specified in B3. . D5 D E Cost Volume Profit Analysis Variable Costs per Unit Vary with Unit Costs Direct Labor Direct Material Factory Overhead Other Vary-with-Unit Costs Total Vary with Unit Costs 120.00 80.00 501,445.94 Vary-with-Revenue Costs Sales Commissions Other Vary-with-Revenue Costs Total Vary with Revenue Costs 5.0% 1.5% 6.5% Income Tax State Tax Federal Tax 10.0% 5.0% CVP Analysis Profit Volume Forecast Inventory + L M N O P Bill of Materials Total Weight for: Groupset Accessories and tuning Contact Points Frameset Wheels Total X-800 2050.7 290.5 634.4 1631 3131.6 7738.2 ZF300 2015.5 290.5 627.4 1631 3442 8006.4 3 Product 4 ZF300 5 X-800 6 ZF300 7 X-800 8 X-800 9 ZF300 10 X-800 11 X-800 12 ZF300 13 ZF300 14 X-800 15 X-800 16 ZF300 17 ZF300 18 ZF300 19 ZF300 20 ZF300 21 ZF300 22 ZF300 23 X-800 24 X-800 25 X-800 26 X-800 27 ZF300 28 X-800 29 ZF300 30 X-800 31 X-800 32 ZF300 33 ZF300 34 ZF300 35 ZF300 36 X-800 37 X-800 38 X-800 Part Cod GR1751 AC1914 C 02357 FR1235 CO1469 GR 2009 WH1100 CO1099 CO1469 FR2360 GR1770 WH2942 FR1934 GR1322 FR1235 GR 1172 CO2904 FR1080 GR1215 WH2373 CO2904 WH1260 WH1573 CO1099 FR1934 FR1323 CO2143 FR1323 GR1836 WH2778 AC1508 GR2589 CO2357 AC1945 GR1550 QuantitCategory 2 Groupset 2 Accessories and tuning 1 Contact Points 1 Frameset 2 Contact Points 1 Groupset 2 Wheels 1 Contact Points 2 Contact Points 1 Frameset 1 Groupset 2 Wheels 1 Frameset 1 Groupset 1 Frameset 1 Groupset 2 Contact Points 1 Frameset 1 Groupset 2 Wheels 2 Contact Points 2 Wheels 2 Wheels 1 Contact Points 1 Frameset 1 Frameset 5 Contact Points 1 Frameset 1 Groupset 2 Wheels 4 Accessories and tuning 2 Groupset 1 Contact Points 2 Accessories and tuning 4 Groupset Product Decsription CNC brakes 200g Brakes Nashbar Alpe d Huez Pedals RockBros CrMo Saddle J&L Fork Generic Foam Tape Tape Ultegra Cranks XR-270/Bitex Wheel Nashbar Carbon Bar Generic Foam Tape Tape J&L Plug Nashbar RD Titanium QR Skewers Headset Ultegra RD J&L Fork Ultegra FD Custom Bar Plugs J&L Top Cap & Screw Dura Ace Chain Veloplugs Rim tape Custom Bar Plugs CNC V18 Ultra Wheels Forte Light Tubes Nashbar Carbon Bar Headset Nashbar Carbon Frame Spacers Nashbar Carbon Frame Ultegra Cassette CNC V16 Super Slim Wheels Fairing MS Bolts Ultegra Levers RockBros CrMo Saddle Alloy CR Bolts Ultegra Cables Weight & 202.0 256.6 194.4 416.0 0.8 571.0 1162.0 178.5 0.8 6.4 169.7 55.6 58.2 167.7 416.0 71.2 4.4 9.0 244.2 6.6 4.4 1372.0 109.6 178.5 58.2 1133.0 17.5 1133.0 192.9 1682.4 4.0 348.6 194.4 0.4 165.6 Unit Pro $65.45 $11.34 $18.63 $178.20 $0.17 $124.02 $129.68 $61.92 $0.17 $10.79 $49.50 $4.45 $0.00 $49.50 $178.20 $22.33 $0.95 $4.95 $26.88 $5.22 $0.95 $134.40 $5.28 $61.92 $0.00 $475.20 $0.00 $475.20 $39.20 $165.60 $0.50 $102.72 $18.63 $2.40 $0.00 Total Pro $130.90 $22.68 $18.63 $178.20 $0.34 $124.02 $259.36 $61.92 $0.34 $10.79 $49.50 $8.90 $0.00 $49.50 $178.20 $22.33 $1.90 $4.95 $26.88 $10.44 $1.90 $268.80 $10.56 $61.92 $0.00 $475.20 $0.00 $475.20 $39.20 $331.20 $2.00 $205.44 $18.63 $4.80 $0.00 0.63 Information Fixed Costs HR Labour Costs BOM CVP Analysis Profit Volume Forecast Inventory + E Labour Costs for the year % Super 9.5% Days without Pay 0 Employee Number 512716 S12717 8 S12720 9 S12722 10 S12723 11 S12724 12 S12725 13 S12726 14 S12727 15 S12728 16 S12729 17 S12730 18 S12733 Product Line ZF300 ZF300 X-800 X-800 X-800 X-800 ZF300 X-800 X-800 ZF300 ZF300 ZF300 ZF300 Annual 95,200.00 74,800.00 66,900.00 57,300.00 75,800.00 71,900.00 67,500.00 71,800.00 94,900.00 59,200.00 65,500.00 63,900.00 66,100.00 Bonus Rate 7.5% $ 4.5% $ 1.5% $ 9.0% $ 7.5% $ 1.5% $ 3.0% $ 3.0% $ 4.5% $ 4.5% $ 4.5% $ 6.0% $ 7.5% $ Bonus Amount 7,140.00 $ 3,366.00 $ 1,003.50 $ 5,157.00 $ 5,685.00 $ 1,078.50 $ 2,025.00 $ 2,154.00 $ 4,270.50 $ 2,664.00 $ 2,947.50 $ 3,834.00 $ 4,957.50 $ Daily Rate 260.82 $ 204.93 $ 183.29 $ 156.99 $ 207.67 $ 196.99 $ 184.93 $ 196.71 $ 260.00 $ 162.19 $ 179.45 $ 175.07 $ 181.10 $ Super Total Package 9,722.30 $ 111,279.83 7,425.77 $ 85,591.77 6,450.83 $ 74,354.33 5,933.42 $ 68,390.42 7,741.08 $ 89,018.40 6,932.96 $ 79,911.46 6,604.88 $ 76,129.88 7,025.63 $ 80,979.63 9,421.20 $ 108,591.70 5,877.08 $ 66,119.16 6,502.51 $ 74,950.01 6,434.73 $ 74,168.73 6,750.46 $ 77,807.96 $ 0 $ $ Total $ Highest $ Average $ 930,800.00 95,200.00 71,600.00 Information Fixed Costs HR Labour Costs BOM CVP Analysis Profit Volume Forecast Inventory + In E5 use the information in the Labour Costs sheet to calculate the Direct Labour Cost per unit for the product shown in B3. In E6 use the information in the BoM to calculate the Direct Material Cost per unit for the product specified in B3. . D5 D E Cost Volume Profit Analysis Variable Costs per Unit Vary with Unit Costs Direct Labor Direct Material Factory Overhead Other Vary-with-Unit Costs Total Vary with Unit Costs 120.00 80.00 501,445.94 Vary-with-Revenue Costs Sales Commissions Other Vary-with-Revenue Costs Total Vary with Revenue Costs 5.0% 1.5% 6.5% Income Tax State Tax Federal Tax 10.0% 5.0% CVP Analysis Profit Volume Forecast Inventory + L M N O P Bill of Materials Total Weight for: Groupset Accessories and tuning Contact Points Frameset Wheels Total X-800 2050.7 290.5 634.4 1631 3131.6 7738.2 ZF300 2015.5 290.5 627.4 1631 3442 8006.4 3 Product 4 ZF300 5 X-800 6 ZF300 7 X-800 8 X-800 9 ZF300 10 X-800 11 X-800 12 ZF300 13 ZF300 14 X-800 15 X-800 16 ZF300 17 ZF300 18 ZF300 19 ZF300 20 ZF300 21 ZF300 22 ZF300 23 X-800 24 X-800 25 X-800 26 X-800 27 ZF300 28 X-800 29 ZF300 30 X-800 31 X-800 32 ZF300 33 ZF300 34 ZF300 35 ZF300 36 X-800 37 X-800 38 X-800 Part Cod GR1751 AC1914 C 02357 FR1235 CO1469 GR 2009 WH1100 CO1099 CO1469 FR2360 GR1770 WH2942 FR1934 GR1322 FR1235 GR 1172 CO2904 FR1080 GR1215 WH2373 CO2904 WH1260 WH1573 CO1099 FR1934 FR1323 CO2143 FR1323 GR1836 WH2778 AC1508 GR2589 CO2357 AC1945 GR1550 QuantitCategory 2 Groupset 2 Accessories and tuning 1 Contact Points 1 Frameset 2 Contact Points 1 Groupset 2 Wheels 1 Contact Points 2 Contact Points 1 Frameset 1 Groupset 2 Wheels 1 Frameset 1 Groupset 1 Frameset 1 Groupset 2 Contact Points 1 Frameset 1 Groupset 2 Wheels 2 Contact Points 2 Wheels 2 Wheels 1 Contact Points 1 Frameset 1 Frameset 5 Contact Points 1 Frameset 1 Groupset 2 Wheels 4 Accessories and tuning 2 Groupset 1 Contact Points 2 Accessories and tuning 4 Groupset Product Decsription CNC brakes 200g Brakes Nashbar Alpe d Huez Pedals RockBros CrMo Saddle J&L Fork Generic Foam Tape Tape Ultegra Cranks XR-270/Bitex Wheel Nashbar Carbon Bar Generic Foam Tape Tape J&L Plug Nashbar RD Titanium QR Skewers Headset Ultegra RD J&L Fork Ultegra FD Custom Bar Plugs J&L Top Cap & Screw Dura Ace Chain Veloplugs Rim tape Custom Bar Plugs CNC V18 Ultra Wheels Forte Light Tubes Nashbar Carbon Bar Headset Nashbar Carbon Frame Spacers Nashbar Carbon Frame Ultegra Cassette CNC V16 Super Slim Wheels Fairing MS Bolts Ultegra Levers RockBros CrMo Saddle Alloy CR Bolts Ultegra Cables Weight & 202.0 256.6 194.4 416.0 0.8 571.0 1162.0 178.5 0.8 6.4 169.7 55.6 58.2 167.7 416.0 71.2 4.4 9.0 244.2 6.6 4.4 1372.0 109.6 178.5 58.2 1133.0 17.5 1133.0 192.9 1682.4 4.0 348.6 194.4 0.4 165.6 Unit Pro $65.45 $11.34 $18.63 $178.20 $0.17 $124.02 $129.68 $61.92 $0.17 $10.79 $49.50 $4.45 $0.00 $49.50 $178.20 $22.33 $0.95 $4.95 $26.88 $5.22 $0.95 $134.40 $5.28 $61.92 $0.00 $475.20 $0.00 $475.20 $39.20 $165.60 $0.50 $102.72 $18.63 $2.40 $0.00 Total Pro $130.90 $22.68 $18.63 $178.20 $0.34 $124.02 $259.36 $61.92 $0.34 $10.79 $49.50 $8.90 $0.00 $49.50 $178.20 $22.33 $1.90 $4.95 $26.88 $10.44 $1.90 $268.80 $10.56 $61.92 $0.00 $475.20 $0.00 $475.20 $39.20 $331.20 $2.00 $205.44 $18.63 $4.80 $0.00 0.63 Information Fixed Costs HR Labour Costs BOM CVP Analysis Profit Volume Forecast Inventory + E Labour Costs for the year % Super 9.5% Days without Pay 0 Employee Number 512716 S12717 8 S12720 9 S12722 10 S12723 11 S12724 12 S12725 13 S12726 14 S12727 15 S12728 16 S12729 17 S12730 18 S12733 Product Line ZF300 ZF300 X-800 X-800 X-800 X-800 ZF300 X-800 X-800 ZF300 ZF300 ZF300 ZF300 Annual 95,200.00 74,800.00 66,900.00 57,300.00 75,800.00 71,900.00 67,500.00 71,800.00 94,900.00 59,200.00 65,500.00 63,900.00 66,100.00 Bonus Rate 7.5% $ 4.5% $ 1.5% $ 9.0% $ 7.5% $ 1.5% $ 3.0% $ 3.0% $ 4.5% $ 4.5% $ 4.5% $ 6.0% $ 7.5% $ Bonus Amount 7,140.00 $ 3,366.00 $ 1,003.50 $ 5,157.00 $ 5,685.00 $ 1,078.50 $ 2,025.00 $ 2,154.00 $ 4,270.50 $ 2,664.00 $ 2,947.50 $ 3,834.00 $ 4,957.50 $ Daily Rate 260.82 $ 204.93 $ 183.29 $ 156.99 $ 207.67 $ 196.99 $ 184.93 $ 196.71 $ 260.00 $ 162.19 $ 179.45 $ 175.07 $ 181.10 $ Super Total Package 9,722.30 $ 111,279.83 7,425.77 $ 85,591.77 6,450.83 $ 74,354.33 5,933.42 $ 68,390.42 7,741.08 $ 89,018.40 6,932.96 $ 79,911.46 6,604.88 $ 76,129.88 7,025.63 $ 80,979.63 9,421.20 $ 108,591.70 5,877.08 $ 66,119.16 6,502.51 $ 74,950.01 6,434.73 $ 74,168.73 6,750.46 $ 77,807.96 $ 0 $ $ Total $ Highest $ Average $ 930,800.00 95,200.00 71,600.00 Information Fixed Costs HR Labour Costs BOM CVP Analysis Profit Volume Forecast Inventory +