I've uploaded ALL INFORMATION GIVEN, please stop saying stuff is missing. Nothing is missing, this is exactly what the question gave me.

Now what I need help with: All the correct answers are shown, however even though the red markings are CORRECT, I missed those points. The system gave me the correct answers after certain amount of tries.

SO, I need help with specifically finding the answers marked in RED. Please show all work because I don't know how to get those answers. AGAIN, all the correct answers are given already. BUT I NEED HELP WITH THE WORK to get these correct answers.

Can you please show all the steps.

This is the 3rd time I upload/edit this question. NOTHING ELSE IS MISSING.

Petal Bags (PB) is a designer of high-quality backpacks and purses. Each design is made in small batches. Each spring, PB comes out with new designs for the backpack and for the purse. The company uses these designs for a year and then moves on to the next trend. The bags are all made on the same fabrication equipment that is expected to operate at capacity. The equipment must be switched over to a new design and set up to prepare for the production of each new batch of products. When completed, each batch of products is immediately shipped to a wholesaler. Shipping costs vary with the number of shipments. Budgeted information for the year is as follows: i X Data Table Petal Bags Budget for Costs and Activities For the Year Ended February 28, 2014 Direct materials-purses $ 382,800 Direct materials-backpacks 421,200 Direct manufacturing labor-purses 89,100 Direct manufacturing labor-backpacks 105,300 Setup 49,735 Shipping 72,065 Design 167,000 Plant utilities and administration 208,000 Total $ 1,495,200 Other budget information follows: Backpacks Total Number of bags 5,850 3,300 9,150 Hours of production 1,560 2,600 4,160 Number of batches 72 203 Number of designs 3 2 5 Purses 131 Print Done Requirement 1. Identify the cost hierarchy level for each cost category. Cost Cost Hierarchy Level Direct materials-purses Output unit-level cost Direct materialsbackpacks Output unit-level cost Direct laborpurses Output unit-level cost Direct labor-backpacks Output unit-level cost Setup Batch-level cost Shipping Batch-level cost Design Product-sustaining cost Plant utilities and administration Facility-sustaining cost Requirement 2. Identify the most appropriate cost driver for each cost category. Explain briefly your choice of cost driver. Cost Cost Driver Reason Direct materials-purses Number of purses The cost is determined by the number of output. Direct materialsbackpacks Number of backpacks The cost is determined by the number of output. Direct labor-purses Number of purses The cost is determined by the number of output. Direct labor-backpacks Number of backpacks The cost is determined by the number of output Setup Number of batches The cost is determined by the number of batches. Shipping Number of batches The cost is determined by the number of batches. Design Number of designs The cost is determined by the number of designs. Plant utilities and administration Hours of production The more the machines are used the higher the cost. Requirement 3. Calculate the budgeted cost per unit of cost driver for each cost category. (Round the cost driver rates to four decimal places. Abbreviations used: "util." = utilities, "admin." = administration, "DM" = direct materials, "DL" = direct labor.) Cost Total quantity of cost driver Cost driver rate DM-purses 382,800 + 3,300 = $ 116.00 per purse DMbackpacks $ 421,200 + 5,850 = $ 72.00 per backpack DL-purses $ 89,100 - 3,300 = $ 27.00 per purse DL-backpacks $ 105,300 + 5,850 = $ 18.00 per backpack $ 49,735 + 203 = $ 245.00 per batch Setup costs Shipping costs Design costs $ 72,065 + 203 = $ 355.00 per batch $ 167,000+ 5 = $ 33,400.00 per design Plant util, and admin. $ 208,000 4,160 = $ 50.00 per hour $ Requirement 4. Calculate the budgeted total costs and cost per unit for each product line. Backpacks Purses Direct materials 421,200 $ 382,800 Direct labor 105,300 89,100 Setup 32,095 17,640 Shipping 46,505 25,560 Design 100,200 66,800 Plant utilities and administration 78,000 130,000 783,300 $ 711,900 Total costs The cost per backpack is $ 133.90 and the cost per purse is $ 215.73