please answer in excel manner

Crane Co.designs and builds factory-made premium wooden stairways for homes. The manufactured stairway components (spindles, risers, hangers, hand rails) permit installation of stairways of varying lengths and widths. All are made of white oak wood. The company's budgeted manufacturing overhead costs for 2022 are as follows: Overhead Cost Pools Amount Purchasing $70,000 Handling materials 80,000 Production (cutting, milling, finishing) 204,000 Setting up machines 95,000 Inspecting 90,000 Inventory control (raw materials and finished goods) 126,000 Utilities 180,000 Total budget overhead costs $845.000 For the past four years, Crane has been charging overhead to products on the basis of machine hours. For 2022. it has budgeted 100.000 machine hours. Matthew Young, owner-manager of Crane, recently directed her accountant, Kimberly King, to implement the activity-based costing system that she has repeatedly proposed. At Matthew's request, Kimberly and the production foreperson identify the following cost drivers and their usage for the previously budgeted overhead cost pools. Activity Cost Pools Cost Drivers Estimated Use of Cost Drivers Purchasing Number of orders 700 Handling materials Number of moves 8.000 Production (cutting, milling, finishing) Direct labour hours 102,000 Setting up machines Number of set-ups 1.250 Inspecting Number of inspections 6.000 Inventory control (raw materials and finished goods) Number of components 168,000 Utilities Square metres occupied 9.000 James Dion, sales manager, has received an order for 280 stairways from Beca Builders Inc., a large housing development contractor. At James's request, Kimberly prepares cost estimates for producing components for 280 stairways so James can submit a contract price per staircase to Beca Builders. She accumulates the following data for the production of 280 stairways: Direct materials $103,600 Direct labour 112,000 Machine hours 14,500 Direct labour hours 5,000 Number of purchase orders 60 Number of material moves 800 Number of machine set-ups 100 Number of inspections 450 Number of components 16,000 Number of square metres occupied 800 (a) Calculate the predetermined overhead rate using traditional costing with machine hours as the basis. places, eg. 15.25.) Predetermined overhead rate $ per machine hour b) What is the manufacturing cost per stairway under traditional costing? (Round to the nearest cent.) c) What is the manufacturing cost per stairway under the proposed activity-based costing? (Round to the nearest cent. Prepare all of the necessary schedules.) d) Which of the two costing systems is preferable in pricing decisions and why