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I need help with this spreadsheet. I am in cost accounting and it needs to have formulas in the cells. I started off just fine

I need help with this spreadsheet. I am in cost accounting and it needs to have formulas in the cells. I started off just fine and then lost my way. Please see attached file. Can you fix my formulas and maybe write out what you did so I can understand it.

Chapter 7: Applying Excel
Data
Manufacturing overhead $500,000
Selling and administrative overhead $300,000
Assembling Units Processing Orders Supporting Customers Other
Manufacturing overhead 50% 35% 5% 10%
Selling and administrative overhead 10% 45% 25% 20%
Total activity 1,000 250 100
units orders customers
OfficeMart orders:
Customers 1 customer Check your worksheet by doubling the units in cell B16 t0 160. The margin under
Orders 4 orders activity costing should now be 7640 and the traditional costing product margin should be
Number of filing cabinets ordered in total 80 units ($21,600). If you dont get these results, find the errors in your worksheet and correct
Selling price $595 them.
Direct materials $180
Direct labor $50
Enter a formula into each of the cells marked with a ? below
Review Problem: Activity-Based Costing
Perform the first stage allocations
Assembling Units Processing Orders Supporting Customers Other Total
Manufacturing overhead $ 250,000 $ 175,000 $ 25,000 $ 50,000 $ 500,000
Selling and administrative overhead 30,000 135,000 75,000 60,000 300,000
Total cost $ 280,000 $ 310,000 $ 100,000 $ 110,000 $ 800,000
Compute the activity rates
Activity Cost Pools Total Cost Total Activity Activity Rate
Assembling units $280,000 1,000 units $280 per unit
Processing orders $310,000 250 orders $1,240 per order
Supporting customers $100,000 100 customers $1,000 per customer
Compute the overhead cost attributable to the OfficeMart orders
Activity Cost Pools Activity Rate Activity ABC Cost
Assembling units $280 per unit 80 units $22,400
Processing orders $1,240 per order 4 orders $4,960
Supporting customers $1,000 per customer 1 customer $1,000
Determine the customer margin for the OfficeMart orders under Activity-Based Costing
Sales $ 47,600
Costs:
Direct materials $ 14,400
Direct labor 4,000
Unit-related overhead $22,400
Order-related overhead $4,960
Customer-related overhead $1,000 $ 46,760
Customer margin $ 840
Determine the product margin for the OfficeMart orders under a traditional cost system
Manufacturing overhead $500,000
Total activity 1,000 units
Manufacturing overhead per unit $500 per unit
Sales $ 47,600
Costs:
Direct materials $ 14,400
Direct labor 4,000
Manufacturing overhead 40,000 58,400
Traditional costing product margin $ (10,800)

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