I need help with this question please. Answer all questions.

Java Inc. is a distributor and processor of a variety of different blends of coffee. The company buys coffee beans from around the world and roasts, blends, and packages them for resale. Java Inc. currently offers 10 different coffees in 500-gram bags to gourmet shops. The major cost is raw materials; however, there is a substantial amount of manufacturing overhead in the mostly automated roasting and packing process. The company uses relatively little direct labour. Some of the coffees are very popular and sell in large volumes, while a few of the newer blends have very low volumes. Java Inc. prices its coffee at total product costs, including allocated overhead, plus a markup of 25%. If prices for certain coffees are significantly higher than market, the prices are adjusted lower. Data for the 2016 budget include manufacturing overhead of $3.439 million, which has been allocated in the existing costing system based on each product's budgeted direct labour cost. The budgeted direct labour cost for 2016 totals $686,000. Purchases and use of materials (mostly coffee beans) are budgeted to total $5.90 million. The budgeted prime costs for 500-gram bags of two of the company's products are as follows: Moch a Vanilla Direct materials $3.20 $2.80 Direct labour $0.25 $0.25 Data for the 2016 production of Mocha and Vanilla coffee are as follows. There will be no beginning or ending materials inventory for either of these coffees. Mocha Vanilla Expected sales 49,000 kilograms 1,000 kilograms Batch size 49,000 kilograms 250 kilograms 3 per batch 3 per batch 12,500 kilograms 250 kilograms Set-ups Purchase order size Roasting time 1 hour/50 kg 1 hour/50 kg Blending time 0.50 hour/50 kg 0.50 hour/50 kg Packaging time 0.10 hour/50 kg 0.10 hour/50 kg Java's controller believes the traditional costing system may be providing misleading cost information. He has developed an activity-based analysis of the 2016 budgeted manufacturing overhead costs shown in the following table: Activity Pools Purchasing Materials handling Quality control Roasting Blending Packaging Total manufacturing overhead cost Cost Drivers Purchase orders Set-ups Batches Roasting hours Blending hours Packaging hours Budgeted Units 1,150 Budgeted Cost $ 565,000 1,700 500 98,000 22,665 600,500 150,000 930,000 453,500 29,000 740,000 $3,439,000 Calculate the company's 2016 budgeted manufacturing overhead rate using direct labour costs as the single rate and the 2016 budgeted costs and selling prices of 500 grams of Mocha coffee and 500 grams of Vanilla coffee. (Round answer to 0 decimal places, e.g. 525.) Overhead rate % of direct labour cost (Round intermediate calculations and final answers to 2 decimal places, e.g. 15.25.) Moch a Selling price Vanilla $ $ Use the controller's activity-based approach to estimate the 2016 budgeted cost for one kilogram of Mocha coffee and one kilogram of Vanilla coffee. (Round intermediate calculations and final answers to 3 decimal places, e.g. 15.251.) Moch a Budgeted cost for one kilogram $ Vanilla $