Please answer both parts of Q6, thanks!

10% of test allocate all manufacturing overhead costs. The following information is provided for the month of June Q6 Sleep Tight Company manufactures pillows using an activity-based costing system to Activity Materials handlin Assembling Pack Estimated Indirect Activity Costs Allocation Base Estimated Allocation Base S 400 Number of parts 1.200 Number of parts 1,000 Number of pillows Each pillow consists of 4 parts; the total direct materials cost per pillow is $3.50. What is the total cost of 4,000 parts 1.000 pillows aging materials handling and assembling' for each pillow? S x). Brannon Company manufactures ceiling fans and uses an activity-based costing system to allocate all manufacturing conversion costs. Each ceiling fan consists of 20 separate parts totaling $30 in direct materials, and requires 2.5 hours of machine time to produce. Additional information follows: Activity Materials handling Cost Allocation Rate Allocation Base Number of parts Machine hours Number of parts Number of finished units s.10 per part S10 per machine hour Machining Assemblin 0 per part S3 per finished unit - Packaging What is the total manufacturing cost per ceiling fan? (6% of test]