in G$.$G Toys Case Analysis how we can calulate Exhibit $1$ G$.$G$.$ Toys: Operating Results $($March $2000)$

Source: Casewriter

Exhibit $2$ Product Profitability Analysis $($March $2000)$

Source: Casewriter

${?}^a$ Chicago overhead allocation percentage of direct labor cost $=373\%($$$268,\frac{666}{\text{\$}}72,000)$;

Springfield overhead allocation percentage of direct labor cost $=56\%($$$12,\frac{667}{\text{\$}}22,500)$

G$.$G$.$ Toys

Exhibit $3$ Product Data

Source: Casewriter

Exhibit $4$ Monthly Production and Operating Statistics $($March $2000)$